Information you must include with your request
To support a request, you should provide all relevant information, including the following, when applicable:
- your name, address, and telephone number;
- your social insurance number, partnership number, trust account number, business number, or any other identification number the Canada Revenue Agency (CRA) assigned to you;
- the tax year(s) or fiscal period(s) involved;
- the dates and details of the transactions;
- the details of the late election, and an explanation of why it is late;
- the dates and details of the original election, including an explanation of why you are asking to have an election amended or revoked;
- for requests to accept a late or amended election, the election must be filed in the prescribed form or prescribed manner;
- briefly describe the income tax implications of the acceptance or denial of the request for all parties involved;
- appropriate revised schedules if accepting the request involves changes to continuing tax account balances, e.g., capital cost allowance schedules, reserve account schedules, Canadian exploration or development expense account schedules; and
- for requests that involve you and other taxpayers, an agreement to the requested change signed by all parties.
- Indicate with your request if this is the first or second review request. A second review request is when you ask the CRA to reconsider its original decision.
- During the course of our review, we may contact you if we need additional information or documentation.
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