Canada Revenue Agency
www.cra.gc.ca
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Types of reviews
Review programs promote taxpayer education by identifying common areas of misunderstanding. Analysis of results and feedback from taxpayers are used to review and improve the guides and forms the CRA provides to the public. Three of our review programs are the Pre-assessment Review Program, the Processing Review Program, and the Matching Program.
Pre-assessment Review Program
Under this program, before we issue the notice of assessment and, if applicable, a refund, we review various deductions and credits on returns. The peak period for this type of review is February to July.
Processing Review Program
This program is similar to the Pre-assessment Review Program except the review takes place after we have issued the notice of assessment. The peak period for this type of review is June to November.
Matching Program
This review also takes place after the notice of assessment has been sent. However, under this program, we compare the information on an individual's tax return to the information provided by third-party sources, such as employers or financial institutions.
For example, the income amount an individual reports on his or her tax return can be compared to the employment income shown on T4 slips that the individual's employer has filed with the CRA, or to the investment income shown on T5 slips.
The Matching Program provides support for other important programs such as the Canada Child Tax Benefit, the GST/HST credit, and the Guaranteed Income Supplement by correcting the net income reported by individuals.
Also, the Matching Program corrects errors relating to an individual's RRSP deduction limit and spousal-related claims, including child-care expenses and provincial/territorial tax credits/reductions. The peak period for this type of review is September to March.
Beneficial Client Adjustments
The Matching Program administers the Beneficial Client Adjustments Initiative. Currently, this initiative identifies under-claimed credits relating to tax deducted at source or Canada Pension Plan contributions by comparing an individual's return to third-party information. We adjust the return to allow the amount to which the individual is entitled, then issue a notice of reassessment and, if applicable, a refund.
