CRA Processing Review: What Documents You May Need to Provide

Prepared by Toronto Tax & Accounting Solutions Inc. This article provides general information and may not apply to every tax situation.

Short answer: a CRA review letter asks you to support specific amounts you claimed on a return. It is not, by itself, an accusation of wrongdoing. Read the letter, note the tax year and the case or reference number, gather clear copies of the documents for the items listed, and submit them through your CRA account’s Submit documents service using that reference number. Keep the confirmation number, and respond by the deadline in your letter. If a representative submits for you online, they need the right level of CRA authorization.

This guide covers the practical steps. Your letter is the authority on what the CRA wants from you, so always follow its instructions first.

What a processing review is, and what it is not

The CRA runs several programs that check returns by asking taxpayers for supporting documents. Its document-submission guidance names the Pre-assessment Review, Processing Review, Request Verification and Matching programs. In each case, the CRA is asking you to show the receipts or records behind amounts you reported, for example medical expenses, childcare, donations, tuition, or a credit you claimed.

A request for documents means the CRA wants to verify something. It does not mean the CRA has decided your claim is wrong. Treat the letter seriously, respond on time, and send exactly what is asked for.

If your letter is instead an audit notice, or a notice of reassessment that already changed your return, the steps are different. Our overview of CRA notices and what they mean explains the main types.

Step 1: Read the letter and note the key details

Before gathering anything, write down:

• the tax year under review;
• the case or reference number, which the CRA says is found in the upper right corner of the letter;
• the specific items the CRA is asking about, often by line number;
• the deadline for your response; and
• the telephone number at the bottom of the letter, for questions about the request.

Be cautious with unexpected emails, texts or calls that claim to be from the CRA and ask for documents or personal information. When in doubt, sign in to your CRA account directly rather than using a link from a message.

Step 2: Gather documents for the items listed, and only those

Focus on what the letter asks for and organize it by item or line number. The table below shows the kinds of records that often support common claims. It is a starting point, not a list of what your letter requires.

If a document is missing, ask the issuer for a copy early. Receipts and slips can take time to replace. Our tax documents checklist covers where common slips come from.

Step 3: Prepare clear, readable files

The CRA’s guidance for review programs includes practical scanning tips:

• make sure every document is clear and legible and shows the requested information;
• scan at 200 dpi or lower, and use black and white to keep file sizes down;
• group similar documents in one file, with receipts facing the same direction;
• give each file a unique name. The CRA suggests including the line number, for example “Line 21400_2025.pdf.”

The CRA lists accepted file formats, including .pdf, .doc, .docx, .xls, .xlsx, .rtf, .txt, .jpg, .jpeg, .tiff and .xps, along with maximum upload sizes, on its Submit documents online page. Check that page for the current limits before you upload. If you have a very large number of receipts, or scans are not clear, the CRA notes you can consider sending documents by mail or fax instead.

Step 4: Submit through your CRA account

Submitting online lets you keep your original receipts. Individuals use My Account, businesses use My Business Account, and authorized representatives use Represent a Client. At a high level:

1. Sign in to your CRA account and select Submit documents, then Start.
2. When asked whether you have a case or reference number, select Yes and enter the number from your letter.
3. Attach your files, adding a short description for each.
4. Review your submission, then select Submit.

The CRA warns that sending documents to the wrong area may delay processing, which is why the reference number matters. If you previously submitted documents for the same case, you can select that case from your submission history to add more.

Step 5: Keep your confirmation number

After you submit, a confirmation screen shows your confirmation number and case or reference number. Save a screenshot or write both down with a copy of the letter. The CRA says your submission appears in your history table within 24 hours. Files are scanned for viruses, and if one is rejected, the CRA will contact you with instructions to resubmit.

Step 6: Respond by the deadline

Respond by the date in your letter. If you have questions about what is being requested, or you need to discuss your situation, contact the CRA using the number on the letter before the deadline passes. Do not simply let it go by.

If you find more supporting information after a review is finished, the CRA allows additional information to be submitted if it has been less than three years since the date of the notice of reassessment for the tax year reviewed.

If someone else is submitting documents for you

You can ask a family member, friend or tax professional to handle the upload, but they need the right access:

• The person registers for Represent a Client and receives a representative identifier (RepID).
• You authorize them, for example through “Authorize my representative” in My Account.
• To submit documents online on your behalf, the representative must have level 2 authorization.

Never give anyone your CRA user ID and password so they can sign in as you. Use the authorization process instead. The CRA explains the options on its representative authorization page.

What happens after the review

Once the CRA has what it needs, it will either accept the amounts as filed or adjust them. If your return changes, you will receive a notice of reassessment explaining what changed. Our guide on CRA notices covers what a reassessment means and your options if you disagree.

Frequently asked questions

Does a CRA processing review mean I did something wrong?

Not necessarily. A review letter asks you to support specific amounts you claimed. It is a request to verify information, not a finding that your claim is wrong. Respond on time with clear documents for the items listed.

Where do I find the reference number on my CRA letter?

The CRA says the reference number is in the upper right corner of the letter. Enter it without spaces when you submit documents online so they reach the right program.

What file types can I upload to the CRA?

Accepted formats include .pdf, .doc, .docx, .xls, .xlsx, .rtf, .txt, .jpg, .jpeg, .tiff and .xps. Each file needs a unique name, and there are limits on total upload size, so check the CRA’s Submit documents online page before uploading.

Do I need to send my original receipts?

If you submit online, you keep your originals and send clear scanned copies. Keep the originals with your records in case the CRA asks for anything further.

Can my tax preparer upload documents to the CRA for me?

Yes, if they are your authorized representative. To submit documents online on your behalf through Represent a Client, a representative must have level 2 authorization.

What if I find more documents after the review is finished?

The CRA allows additional information to be submitted after a review is completed if it has been less than three years since the date of the notice of reassessment for the tax year reviewed.

Official sources

• Canada Revenue Agency: Submitting documents online – Pre-assessment Review, Processing Review, Request Verification and Matching Programs
• Canada Revenue Agency: Submit documents online – CRA account help
• Canada Revenue Agency: Authorizing a representative

Information checked against the sources above on September 29, 2026. This article is general information, not personalized tax advice.