Accounting & tax services

CRA & Revenu Québec Support

Assistance responding to tax reviews, information requests, reassessments and audits from the CRA or Revenu Québec.

CRA & Revenu Québec Support
Short answer

A review is a request for documents supporting one line of a return; an audit is a broader examination of books and records. Both run on deadlines stated in the letter, and missing one converts a routine request into a reassessment you then have to object to.

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Key facts

CRA & Revenu Québec Support
ReviewDocumentation request, typically 30 days to respond
AuditExamination of books and records, usually of a business
Objection deadline (individual)The later of one year after the filing due date and 90 days after the notice
Objection deadline (corporate)90 days after the notice
AuthoritiesCanada Revenue Agency and Revenu Québec, running separate processes

A letter from the CRA or Revenu Québec does not have to be stressful. A&S Financials helps you understand what is being asked, gather the right documentation, and respond professionally to reviews, information requests, reassessments and audits. We review your circumstances first, explain your options, and correspond with the authorities on your behalf so your position is presented clearly and on time.

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What we offer

  • Response to CRA and Revenu Québec letters
  • Documentation gathering and review
  • Support during desk and field audits
  • Objections and reassessment responses
  • Adjustment requests and voluntary disclosures
  • Representation and correspondence on your behalf

Answer what was asked, and only what was asked

Most reviews are resolved by sending the receipts or slips supporting a single claim. Being selected does not imply the CRA believes anything is wrong — the volume is high and much of it is automated. The mistakes are usually procedural rather than substantive. Sending more than was requested invites broader questions. Sending a summary spreadsheet instead of the underlying receipts does not satisfy the request. Missing the deadline results in the claim being disallowed outright, after which the correction becomes an adjustment request or a formal objection — both slower and more expensive than a timely reply. Québec residents and businesses can receive a parallel request from Revenu Québec on the same issue. The two are separate processes and each needs its own response.

If you disagree, the deadline is the whole game

An objection filed late is not considered on its merits. An extension can be applied for within a further year where there is a valid reason, but beyond that the assessment stands however wrong it is. An objection sets out the facts, the issue and the reasons, with supporting documents attached. An appeals officer reviews it independently of the auditor who made the assessment, so material never provided during the audit is worth including here. For income tax, collection against an individual is generally suspended on the disputed amount while an objection is outstanding. That relief does not extend to GST/HST or unremitted source deductions, where collection continues regardless — which changes the calculus on whether to pay under protest.

Frequently asked questions

Does a review mean I am being audited?

No. Reviews are routine, largely automated and run in very high volume every year. An audit is a broader examination of books and records and is initiated differently. A review resolved with documentation does not lead to one.

The CRA wants documents I no longer have. What now?

Ask the issuer for duplicates — pharmacies, clinics, charities, suppliers and childcare providers can normally reissue. Where a document genuinely cannot be recovered, send what you do have with an explanation. Partial substantiation is treated better than silence, which is an automatic disallowance.

Should I talk to the auditor myself?

You can, but an authorised representative can deal with the auditor directly and control the scope of what is produced. The risk in handling it alone is not dishonesty; it is volunteering information that opens issues outside the original scope.

Do I have to pay while I object?

For income tax, an individual's collection is generally paused on the disputed amount until the objection is resolved. It is not paused for GST/HST or source deductions. Interest accrues either way, so paying an amount you expect to lose on can be cheaper than carrying it.

I have unreported income from earlier years. Can I fix it before they find it?

The Voluntary Disclosures Program exists for exactly this, and can relieve penalties and part of the interest. It closes the moment the CRA initiates contact about the issue — including contact directed at a related person or corporation — so the window is narrower than people expect.

Speak with a Montréal CPA

Contact us to discuss your accounting and tax needs — in the language you prefer.