Review of your tax return

Canada's tax system is based on the self-assessment principle. This means that individuals complete an income tax and benefit return each year to report their annual income, claim all deductions or credits that apply to their situation and calculate whether they owe tax or will receive a refund.

Each year, the Canada Revenue Agency (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 CRA's compliance activities to maintain the integrity of, and the Canadian public's confidence in the Canadian tax system.

Review programs also promote taxpayer education by identifying common areas of misunderstanding. Analysis of results and feedback from taxpayers are used to review and improve the guides and forms that CRA provides to the public. For a list of errors most frequently made by taxpayers on their income tax return, go to Common adjustments.

Our various review programs take place at different times during the year, so if you move, it is very important to change your address with us as soon as possible. If you plan to be away for some time, you can authorize a representative to act on your behalf by going to My Account for Individuals or by completing Form T1013, Authorizing or Cancelling a Representative.

It is important to emphasize that when we select your return for review, that it does not represent a tax audit. For more information about tax audits and related policies and practices, see Information Circular IC71-14, The Tax Audit.

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