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CRA notices explained

CRA audit letter

The letter or call that starts a CRA audit, setting out when and where it will take place.

Audits and reviews

A plain explanation of a common CRA letter, checked against the Act and CRA’s own guidance.

4 min readUpdated October 4, 2026

The short version

Use these three points first.

01

An auditor starts an audit by mail, phone, or both.

02

Note every period, program, record, and date the letter names.

03

If CRA proposes changes, you’ll get a proposal letter before any reassessment.

In this guide

What it is

A CRA auditor contacts you by mail, phone, or both to start an audit, and tells you the date, time, and location. The audit can take place at your home, your business, your representative’s office, or a CRA office.

What to check

Dates that matter

The dates in the letter
Use the date, time, and any response dates the auditor gives you. If you can’t meet one, contact the auditor before it passes.
After the audit
If CRA proposes a reassessment, you’ll first get a proposal letter, with 30 days to agree or disagree.

What to keep

  • The opening letter and every later letter
  • Each record you send, and when you sent it
  • Notes from calls and meetings with the auditor

In TaxDesk

When TaxDesk reads an audit letter or information request, it can propose an audit matter with the requested items it found. The matter opens when someone applies it, and then keeps the letter, each requested item with its evidence, the response date, and the stage from opened to completed.

See every CRA notice explained

Scope note. This page explains a CRA letter in general terms. It isn’t advice about your situation. Check the letter itself, and confirm the dates and your options with your accountant.

Primary reading

Official starting points used to develop and check this guide.

  1. 01RC4188, What you should know about auditsCanada Revenue Agency

Continue the workflow

The next useful step

Put the guide into practice

Keep every CRA letter with the record it affects.

TaxDesk reads CRA notices, files them to the right company and year, and keeps them beside the filings and audit matters they relate to.