Responding To a CRA Pre-Assessment Review Request 2025 — Prevent Reassessment, Avoid Delays, and Protect

It starts innocently: an email or letter from the Canada Revenue Agency (CRA) asking for “clarification” or “supporting documents.” But in 2025, these Pre-Assessment Review Requests have become a key tool in CRA’s automated verification system—catching thousands of Canadians off-guard. While it’s not a full audit, it’s the CRA’s way of saying: “Prove your claims, or we’ll deny them.”

Responding late, incompletely, or carelessly can delay refunds for months—or trigger a formal reassessment. At Mackisen CPA Auditors Montreal, we ensure your response is complete, compliant, and convincing. Our experts handle the entire process, from reviewing CRA’s letter to preparing documentation that meets every legal and administrative standard.

We don’t just reply to CRA—we neutralize their concerns before they escalate.

Legal and Regulatory Framework

Income Tax Act (Canada)
Section 152(1): Authorizes CRA to assess returns after examining supporting information.
Section 230(1): Requires taxpayers to maintain records for at least six years.
Section 231.1–231.2: Gives CRA authority to request receipts, slips, and evidence before finalizing an assessment.
Section 163(2): Allows CRA to levy penalties for false or misleading statements.

Tax Administration Act (Quebec)
Allows Revenu Québec to request pre-assessment documentation for any provincial credit or deduction (e.g., Solidarity Credit, QST refunds).

Mackisen ensures all federal and provincial responses are aligned and supported by audit-proof evidence.

Key Court Decisions

Guindon v. Canada (2015): Negligence penalties can apply even to unintentional errors.
Venne v. The Queen (1984): CRA can reassess based on missing or inadequate documentation.
Jordan v. The Queen (2009): Taxpayers are responsible for maintaining verifiable proof for every claim.

These rulings confirm one rule: CRA doesn’t accept assumptions—only evidence.

Why Pre-Assessment Reviews Matter

A pre-assessment review is your only chance to confirm your return before CRA issues a reassessment or denial. Common 2025 review triggers include:

• Unusually large or new deductions (medical, childcare, tuition, donations).

• Home-office or employment expense claims under T2200.

• Rental or self-employment losses.

• Foreign-income declarations or T1135 filings.

• Missing T4/T5 slips reported by employers or banks.

Ignoring or mishandling CRA’s request can lead to:

• Refund delays of 3–12 months.

• Reassessment of income or denial of credits.

• Automatic penalties or interest.

A timely, well-structured response prevents escalation and preserves your refund.

Mackisen’s Pre-Assessment Defense and Response Strategy

1. Letter Review: Analyze CRA’s notice, codes, and requested documents.

2. Evidence Preparation: Assemble and verify all supporting receipts, forms, and calculations.

3. Compliance Check: Ensure consistency across federal and Quebec returns.

4. Submission Management: File a complete, organized package with CRA before the deadline.

5. Follow-Up and Monitoring: Confirm CRA acknowledgement and track assessment completion.

Every response is prepared to CRA audit standards—clear, documented, and legally defensible.

Real Client Experience

A Montreal teacher received a CRA review letter questioning $4,800 in medical expenses. Mackisen gathered receipts, prepared a summary table, and secured full acceptance within 10 days.
A self-employed consultant was asked to justify vehicle and home-office claims. Mackisen reconstructed mileage logs and invoices, preventing a potential $7,200 reassessment.

Common Questions

Is a pre-assessment review the same as an audit? No, but it’s the CRA’s screening stage before an audit. Handle it seriously.
How fast must I respond? Usually within 30 days—Mackisen ensures delivery and confirmation before the deadline.
Can I email my documents? CRA now accepts secure digital uploads, but accuracy and organization are essential.
What if I can’t find a receipt? We help recreate evidence through bank or supplier records.

Why Mackisen

At Mackisen CPA Auditors Montreal, we transform stressful CRA reviews into smooth, successful resolutions. Our team of CPA auditors and tax lawyers prepares professional, evidence-based responses that protect your refund, eliminate penalties, and prevent future audits.

We act quickly, precisely, and always with your financial interests at heart—because your peace of mind is our mission.

Call Mackisen CPA Auditors Montreal today for your 2025 CRA Pre-Assessment Review Consultation. Your first meeting is free, and your protection begins immediately.