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CRA notices explained

What the CRA letter means, and what to do next.

Each page explains one common CRA letter for businesses: what it is, what to check, the dates that matter, and what to keep. Every date and rule is taken from the Act or CRA’s own guidance, with the source listed.

Corporate income tax

  1. T2 notice of assessmentCRA’s summary of a corporation’s T2 return after it has examined it: the assessed amounts, any changes, and the balance owing or refund.
  2. T2 notice of reassessmentCRA’s updated summary of a corporation’s T2 return after it has changed the return following the original assessment.

GST/HST

  1. GST/HST notice of assessmentCRA’s assessment of the net tax for one GST/HST reporting period, which confirms the return or changes it.

Payroll

  1. PD7A statement of accountA statement of an employer’s previous payroll remittances, with the voucher to use for the next one.
  2. PIER reviewCRA’s annual check that the CPP and EI reported on T4 slips match what the employees’ earnings required.

Audits and reviews

  1. CRA audit letterThe letter or call that starts a CRA audit, setting out when and where it will take place.
  2. CRA proposal letterThe letter an auditor sends to explain a proposed reassessment before it is made.

In TaxDesk

Upload the letter. TaxDesk files it where it belongs.

TaxDesk recognizes CRA notices, files each one to the right company and year, and keeps it beside the filings and audit matters it affects. Audit letters can be proposed as matters with their requested items.

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