Identify the year and the document
Check whether the document is an original assessment, reassessment or a different CRA letter. Record the tax year, date, relevant explanation and any stated action. Keep the complete notice, not only the page showing the refund or balance.
Compare the assessed income, deductions, credits and tax with the filed return. A difference in one line can affect another calculation. Also review payments and transfers separately, because the tax calculation and the current account balance are related but not identical records.
Worked example: a credit needs investigation
A hypothetical Ottawa taxpayer’s reviewed return shows $12,000 of tax, $10,300 withheld and $1,000 of instalments, giving a $700 balance before other items. The assessment instead credits $600 of instalments and shows $1,100 owing. The $400 difference is consistent with the missing instalment credit.
The next step is to locate the $400 payment evidence and verify its account, year and posting. That does not prove CRA made an error; the original return may have used an incorrect payment total. Changing an income figure would not resolve this particular discrepancy.
Choose the response that fits the issue
If information on an assessed return needs correction, review the eligible change process and supporting records. If the issue is a payment allocation, use the appropriate account-resolution process. A formal disagreement with an assessment can require an objection or other specialist advice.
Check the applicable deadline promptly. A routine adjustment request should not be assumed to protect every dispute right or stop interest. The engagement must identify what correspondence or representation is actually included and who is responsible for further action.
Keep the outcome with the original record
Prepare a short explanation linking each question to the relevant document and figure. Retain submitted evidence and confirmation, then compare the response or reassessment when it arrives. Mark what was resolved and what remains open.
Finally, update the payment plan and any affected carryforward information using the reviewed result. An assessment is an important record for future preparation, but it should be understood in context. A clear comparison often narrows a worrying letter into a specific, manageable record question.
Put this into practice
Sources and current guidance
A practical next step
Bring the records you have.
We can identify missing documents, agree on the scope and organize the next tax preparation step.
Request a tax review