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The CRA Letters Library

Every letter the CRA sends — what it means, your real deadlines (including the ones most sites get wrong), and how to defuse it. Verified against official guidance.

Routine

Notice of Assessment (NOA)

The receipt for your tax return: what you filed, what you owe or get back, and your RRSP room. Routine — but a…

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Notice of Reassessment

The CRA changed a return you already filed — usually a slip mismatch (a T4/T5 they received that you didn't re…

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Review Letter ("We are reviewing your return")

Not an audit. A routine spot-check of one claim — medical expenses, tuition, childcare, donations, moving cost…

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Benefit Validation / Clawback Letter (CCB, GST/HST Credit)

The CRA is checking you still qualify for a benefit — usually marital status, residency, or who the children l…

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Collections Letters (Reminder → Legal Warning)

A debt has moved to collections. These escalate in stages: statement → reminder → a call → a LEGAL WARNING let…

Urgent

Requirement to Pay (Garnishment Notice)

The CRA's garnishment instrument — a legal demand sent to a third party (employer, bank, clients) requiring th…

Routine

Instalment Reminder

If you owed more than $3,000 at filing in two recent years (self-employment, rental, investment income), the C…

Your move

Taxpayer Relief (Your Request — Form RC4288)

The CRA can cancel or waive PENALTIES and INTEREST (not the tax itself) when circumstances beyond your control…

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