If you disagree with the decision
If your application is denied and you do not agree with the decision, you may ask for a second review within 90 days of the date of the decision.
What to include in your request for a second review
Your request for a second review must include the following:
- the reasons why you disagree with the decision (such as, not all of the information was considered, certain facts or details were missing or misinterpreted)
- any relevant new documents, new facts or correspondence
- your current home address and current phone number
To maintain impartiality, the second review will be done by a CRA official who was not involved in the first review.
How to request a second review
To request a second review, choose one of the following options:
- By fax
Send your request by fax
- Include a cover sheet with your full name, social insurance number (SIN), reference number, a daytime phone number, and the number of pages you're faxing
- Label the cover sheet: "Second review for the one-time top-up to the Canada Housing Benefit"
- Fax your documents to 1-833-325-0555
- By mail
Send your request by mail
One-time top-up to the Canada Housing Benefit
Sudbury Tax Centre
Post Office Box 20000, Station A
Sudbury ON P3A 5C1
If you disagree with the decision from the second review
If you disagree with the result of the second review, you may apply to the Federal Court for a judicial review of the CRA decision within 30 days of the date of the second review decision.
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