In this guide
What it is
If an audit leads CRA to propose a reassessment, the auditor sends a proposal letter explaining the reason. You can contact the auditor to explain why you disagree and provide supporting documents. If that doesn’t resolve it, you can raise it with the auditor’s team leader.
At the end of the audit, CRA sends a final letter: no adjustments, additional tax owing through a reassessment, or a refund.
What to check
Dates that matter
- Responding
- You have 30 days from the proposal letter to agree or disagree with the proposal.
- After the reassessment
- If you disagree with the reassessment that follows, you have the right to object. For a corporation’s income tax, the notice of objection is due within 90 days after the day the reassessment was sent.
What to keep
- The proposal letter and your response
- The documents you sent to support your position
- The final letter and any reassessment
In TaxDesk
TaxDesk recognizes proposal, completion, and reassessment letters as audit decisions. Link each one to its audit matter, and the matter shows the stage, the response date, and the outcome beside the original letter.
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.
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.