Tax preparers with clients who have been selected for review

The Canada Revenue Agency (CRA) administers a number of compliance programs, three of which are:

• the Pre-Assessment Review Program
• the Processing Review Program
• and the Matching Program

Under these programs, we review a number of deductions and credits on the individual income tax return and ensure that various income amounts have been correctly reported.

It may happen that one or more of your clients are selected for review either before their return can be assessed or after the Notice of Assessment is issued.

The preparer of an income tax return is not used as criteria to determine which individuals are selected for review.

Individuals are chosen for review under the Pre-assessment Review Program and Processing Review Program by a random selection process, or based on deductions or credits claimed and the individual's review history.

The Matching Program reviews returns by comparing information on an individual's tax return to information provided by third-party sources such as employers.

A review of one or more of your clients returns does not reflect on you as the tax preparer. However, if you are the designated representative of an individual and receive a letter asking for information on the individual's behalf, be sure to provide the requested information within the time frame indicated in the letter.

For tips on what you should do if you get a request for information, see Responding to us.

File selection

The selection process for reviewing returns is the same whether the return is filed on paper or electronically.

We change the focus of our reviews annually based on the most recent review results and problem areas identified through trend analysis for all filing methods, paper and electronic.

Forms and publications

• General Income Tax and Benefit Guide
• Provincial and Territorial Tax and Credits

Related topics

• Fairness and Client Rights
• Disagreements
• Interpretation Bulletins
• Information Circulars