Types of reviews

Our review programs include the:

Under these programs, we review various income amounts, federal and provincial/territorial deductions, and credits on individual income tax returns to ensure that amounts are reported correctly and that they are properly supported.

Pre-assessment Review Program

The reviews conducted during this program take place before a Notice of Assessment is issued.

The peak period for this program is February to July.

Processing Review (PR) Program

Although similar to the Pre-assessment Review program, the reviews conducted during this program take place after the Notice of Assessment has been issued.

The peak period for this program is August to December.

Matching Program

The reviews conducted during this program also take place after the Notice of Assessment has been issued. In this program, information on an individual's income tax return is compared to information provided by third-party sources, such as employers or financial institutions.

Example

The employment income amount that an individual reports on his or her income tax return is compared to the employment income on the T4 slips filed with CRA by the individual's employer.

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;
  • corrects errors relating to an individual's RRSP deduction limit and spouse related claims which would include child-care expenses and provincial/territorial tax credits/reductions;
  • administers the Beneficial Client Adjustments Initiative. This initiative identifies under-claimed credits relating to tax deducted at source or Canada Pension Plan contributions by comparing an individual's income tax return to third-party information. We adjust the return to allow the amount that the individual is entitled to then we issue a notice of reassessment.

The peak period for this program is October to March.

Special Assessments Program

The reviews conducted during this program can take place before or after a Notice of Assessment has been issued.

The Special Assessments Program conducts a more in-depth review of the income tax returns to identify and gather information on trends and situations in areas of non-compliance that may represent a risk to the self-assessment system.

All requests for information are sent directly to the taxpayer. This includes taxpayers who have authorized someone to act on their behalf such as a tax preparer.

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