Tax preparers with clients selected for review

The Canada Revenue Agency (CRA) administers a number of compliance programs, three of which are:

• the Pre-Assessment Review Program
• the Processing Review Program
• and the Matching Program

Under these programs, we review a number of deductions and credits on the income tax return of certain individuals and ensure that various income amounts have been correctly reported.

One or more of your clients may be selected for review before their return is assessed or after the notice of assessment is issued.

Individuals are chosen for review under the Pre-assessment Review Program and Processing Review Program by a random selection process, or based on deductions or credits claimed, and the individual's review history.

Within the Matching Program, returns are reviewed by comparing information on an individual's tax return to information provided by third-party sources such as employers and financial institutions.

If we decide to review one or more of the returns you filed on behalf of your clients, it does not reflect on you as the tax preparer.

Please respond promptly if information is requested about an individual for whom you are the designated representative. We may need further details after having determined the nature of the claim and reviewed the documents submitted.

For tips on what you should do if you get a request for information, see Responding to us.

Return Selection
The process of selecting returns for review is the same whether the return is filed on paper or electronically.

We refine the focus of our reviews annually based on review results and problem areas identified.

Forms and publications

• General income tax and benefit package

Related topics

• Taxpayer Bill of Rights
• Complaints and disputes