What you need to provide on behalf of your client to support a claim selected for review

Important notice
If you send photocopies or facsimilies of supporting documents, we will not return them to your client unless you specifically ask us to do so. We will return only original receipts and documents after we have completed our review.

For details on what you need to provide to support your client's claim:

• refer to our letter.
• identify the code for the line under review on your client's return. This is a 5-digit number followed by the letter "e" or "f".
• enter the code in the box below.
• the information on the related pages is designed to cover most situations. Review all the information provided to determine what issues relate to the specific client, and note the supporting documents required.
• If you do not provide all the documents required, your client's claim may be adjusted or disallowed. For example, to support a claim for an Amount for an Eligible Dependant, on line 305, we require more than a schedule 5.
• if there is an adjustment to the claim, any receipts and/or documentation received by mail or dropped off at one of our offices will be returned directly to the taxpayer. Any receipts and/or documentation received by fax will not be returned.

Notes
The information on this site may be updated from time to time throughout the year; therefore, printing these pages is not recommended.

The information on this and related pages only applies to electronically filed 2010 returns that have been selected for review in the Pre-assessment Review Program or the Processing Review Program.

If you received a letter from us, but have not agreed to act as the client's representative:

• contact the CRA, and ask that the letter be sent to the client.
• review your procedures and ensure that the correct contact codes for pre-assessment review and post-assessment review have been transmitted.