Canada Revenue Agency
www.cra.gc.ca
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How returns are selected for review
There are a number of reasons why a tax return may be selected for review under the Pre-Assessment Review, Processing Review, or Matching programs. These reasons incluide:
- random selection;
- comparison of information on returns to information received from third-party sources, such as T4 information slips; or
- types of deductions or credits claimed and an individual's review history (for example, Were you selected for review in a previous year? If yes, was there an adjustment made to the claim that was reviewed?).
The process of selecting returns for review is the same whether the return is filed on paper or electronically. Therefore, the chances of a return being selected for review are not impacted by the method used to file the return.
For tips on what you should do if you receive a request for information, see Responding to us.
The CRA processes most returns without conducting a manual review of the information filed so that it can send out notices of assessment as quickly as possible. However, all returns are screened by the Agency's computer system and may be subject to review at a later date.
Most of the 25 million returns filed each year are processed within just two to six weeks.
As indicated in the General Income Tax and Benefit Guide, have the receipts and documentation to support your claims ready in case you are selected for review. Generally, you should keep your supporting documents for six years. For more information, see the General Income Tax and Benefit Guide and Information Circular IC78-10, Books and Records Retention/Destruction.
