Letter writing campaigns
Letter writing campaigns are often used by the Canada Revenue Agency (CRA) to inform selected taxpayers about their tax obligations and to encourage compliance. Although these campaigns have existed for a number of years, the more recent campaigns often focus on an education-first approach, giving taxpayers an opportunity to learn about their tax requirements and correct current or past errors where appropriate.
The CRA is empathetic to the current realities of the COVID-19 pandemic, and this approach is designed to help alleviate the reporting burden for the upcoming tax filing season. We have been working hard to support taxpayers during these challenging times and we understand the personal and economic impact that the pandemic has had on Canadians.
These letters are mailed to individuals and businesses in selected activity groups who may be at risk of misunderstanding their tax obligations or making mistakes when filing returns.
If you received one of these letters, the information it contains or the services it offers will help you understand your specific reporting obligations and make it easier for you to comply with Canada's tax laws. It will help you verify that your past or current tax returns are correct, and assist you when filing future returns.
If you receive a letter, it is important that you read the details and respond accordingly.
If you are told you will be contacted by a CRA agent to discuss your tax obligations, we encourage you to ask the agent any questions that will help you understand your obligations to make it easier for you to file your taxes.
You may be asked to review your tax returns and make sure that you have reported correctly. If you find any errors, you can correct your returns by requesting an adjustment.
If you are unsure how to proceed with the action being requested in the letter, contact the CRA agent identified at the bottom of the letter.
Details on the CRA’s various letter writing campaigns are explained in further detail below.
Although a professional tax preparer may have completed your tax returns, the CRA has sent you this letter because you are responsible to ensure you are meeting all of your tax obligations. In most cases, tax preparers will use the information you give them to prepare your tax returns.
You may wish to contact your tax preparer to discuss the details of the letter.
If you would like to have one or more tax returns adjusted, you will need to submit a request for an adjustment.
Generally, individual taxpayers request adjustments to previously filed tax returns using Form T1-ADJ, T1 Adjustment Request. For more information on adjusting corporate returns, see Requesting a reassessment of your T2 return.
Adjustments to your tax returns allow you to change any amounts claimed or income reported on any line of your tax return or schedules. Please note that changes may result in either a refund or an amount owing.
- T2 Schedule 50
- Fall 2020 - Letters sent to corporations that may have omitted a Form T2SCH50, Schedule 50 Shareholder Information, with their 2018 and 2019 (where appropriate) income tax returns or submitted an incomplete one.
- Business audit
- 2009-2017 - Letters sent to provide information about certain claims made on income tax and benefit returns, and offering the opportunity for taxpayers to ask for an adjustment if they incorrectly claimed some items on past tax returns.
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