Review of your tax return by CRA

Canada's tax system is based on self-assessment, which means that individuals complete their tax return to report their annual income and to calculate whether they owe tax or will receive a refund.

Each year, the CRA conducts a number of review activities that promote awareness of and compliance with the laws it administers. These reviews are an important part of the compliance activities we undertake to maintain the integrity of and Canadians' confidence in the Canadian tax system.

Review programs promote client education by identifying common areas of misunderstanding. Analysis of results and feedback from clients are used to review and improve the guides and forms the CRA provides to the public. See our Common adjustments page for a list of errors frequently made when completing a tax return.

Three of our review programs 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 individual income tax return and ensure that various income amounts have been correctly reported.

Note
It's important to emphasize that when we select your return for review, this does not represent a tax audit. For more information about the tax audit and related policies and practices, see IC71-14R3, The Tax Audit.

Forms and publications

• General Income Tax and Benefit Guide
• Provincial and Territorial Tax and Credits

Related topics

• Fairness and Taxpayer Bill of Rights
• Disagreements
• Interpretation Bulletins
• Information Circulars