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.

Notes:

  1. 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.
  2. During the course of our review, we may contact you if we need additional information or documentation.
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