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Scan for outdated or missing drivers - takes under a minuteDriver Scan →Repair Windows errors before they cause bigger problemsFix Now →If you are challenging a Canadian income tax reassessment, keep the reassessment notice, the original assessment and tax return for the affected year, and records supporting every amount you dispute. Depending on the adjustment, that evidence may include information slips, receipts, invoices, contracts, bank or card statements, cancelled cheques, deposit records, working papers, emails and correspondence. Send readable copies that support your facts and reasons, retain a complete copy of the objection and proof that you submitted it, and keep all dispute-related records until the objection or any appeal is finally disposed of.
Scope: Canadian federal income tax disputes
This checklist applies to objections involving the Canada Revenue Agency (CRA) and federal income tax reassessments. Provincial tax systems and other countries can use different forms, deadlines and retention rules. A CRA review request is not automatically the same as a formal notice of objection; identify which process you are using before assembling or sending records.
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Start with the assessment file
Create one file for the tax year under dispute. CRA record-retention guidance says to keep the return and the assessment or reassessment notices. Gather these items first:
- The notice of reassessment showing the changed lines, tax year, date and explanation.
- The original notice of assessment, if you still have it.
- The complete income tax return originally filed for that year.
- Every schedule, statement and form connected with the disputed line.
- CRA letters, review requests, information requests and replies concerning the adjustment.
The notice tells you what CRA changed; the return shows what you reported. Keeping both lets you trace the dispute from the original filing to the reassessed result instead of arguing from an isolated number.
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Match each disputed change to evidence
Do not send an undifferentiated bundle. For each reassessed item, choose records that establish four things: what happened, the amount, the date and the parties involved. Your documents should also show how the amount on the return was calculated.
Income and withholding
For income that CRA says was omitted, misstated or unsupported, keep the applicable information slips and source records showing what you received or what was withheld. Depending on the transaction, useful records include:
- Information slips reporting employment, investment or other income.
- Invoices issued for business or other transaction income.
- Contracts identifying the parties, services, payment terms and dates.
- Deposit records and bank statements showing when money was received.
- Working papers that reconcile source amounts to the figure reported on the return.
If CRA’s figure differs from your records, mark the exact deposits, invoices or slips that explain the difference. A clear reconciliation is more useful than a large volume of unrelated statements.
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Deductions, credits and expenses
For a denied expense, deduction or credit, preserve records connecting the expenditure to the claim and identifying its amount and date:
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- Receipts and invoices describing what was purchased.
- Contracts or agreements that explain the obligation and its purpose.
- Cancelled cheques and bank or credit-card statements showing payment.
- Calculations or schedules showing how the claimed amount was determined.
- Correspondence or emails that provide context for the transaction.
The appropriate combination depends on the adjustment. A payment record alone may show that money left your account but not what it was for; an invoice may describe the purchase but not prove that it was paid. Pair records when necessary so the claim can be followed from obligation to payment to the amount reported.
Calculations and context
Keep spreadsheets, worksheets, ledgers and other working papers used to prepare the return. Preserve emails and correspondence that explain an unusual transaction, respond to CRA’s stated reason for changing the return or document communications with another party. Date the files or retain the original metadata where practical so you can show which calculation was used and when.
What belongs in the objection package
Section 165(1) of Canada’s Income Tax Act requires a notice of objection to set out the reasons for the objection and all relevant facts. CRA’s objection guidance also calls for copies of supporting documents; for a paper filing, it says to include a copy of the notice. Build the package in this order:
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- Identify the decision. State the tax year, the date of the reassessment and the specific lines or adjustments you contest.
- State the relevant facts. Explain the transaction or event in chronological order, naming the parties, dates and amounts that the records support.
- State your reasons. Explain why the reassessed treatment is wrong and how the applicable facts support the amount on your return. Address each adjustment separately.
- Attach supporting copies. Include only records that bear on the facts and reasons. Label attachments so a reviewer can connect each one to the relevant paragraph or adjustment.
- Include the notice copy when required. Follow the current CRA instructions for the channel you use; paper submissions should include a copy of the notice as CRA’s P148 guidance directs.
Keep originals in your possession unless CRA specifically requests them. Scan or photocopy both sides of documents when the reverse contains terms, endorsements or payment information. Make sure every page is legible before sending it.
Keep a submission trail
Retain the exact notice of objection you filed, every attachment, the date and method of delivery, and any confirmation or mailing record. Add CRA acknowledgements, follow-up letters and your replies to the same file. This trail helps establish what CRA received and prevents uncertainty if a document is later requested.
A short index is practical even though CRA does not prescribe a particular binder, index or digital format. Number the attachments and use a consistent filename such as 2024-reassessment-income-slip-01.pdf. Keep a read-only copy of the final package so later edits cannot be confused with the version submitted.
Retention periods: six years is the baseline, not always the end
General CRA rule
CRA’s individual record guidance says: “Keep your tax documents and records for at least six years.” The period is a general record-retention baseline, and CRA also instructs taxpayers to keep a copy of the return and the assessment or reassessment notices.
Longer rule for an open dispute
For a live objection, appeal or reference, the retention period extends beyond the ordinary six years. CRA’s EDM9-1-1, paragraph 14, states: “Every record that relates to a notice of objection with the CRA or an appeal or reference with the Tax Court of Canada must be retained until the objection, appeal, or reference is finally disposed of.” Keep the evidence until the proceeding is finally resolved, even if six years have elapsed since the return was filed.
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Use a secure backup for digital files and protect documents containing account numbers or other personal information. If you use paper, store it where it will not be damaged and where you can retrieve the complete file quickly.
Protect the objection deadline
CRA guidance says most Canadian income tax objections are due within 90 days from the date on the notice. Treat that as a prompt to verify the deadline, not as a universal answer for every circumstance. Read the notice and current CRA instructions immediately; extension rules and the facts of your case can affect the analysis. Gathering documents does not file an objection and does not extend a deadline.
If the deadline is approaching, prepare and submit the notice of objection with the required facts and reasons while continuing to organize additional support. Follow the current CRA submission channel and retain confirmation of delivery. Consider professional advice promptly when the amount is substantial, the legal issue is complex or you may need an extension.
Organize the evidence by issue
A useful structure is one folder for the case and a subfolder for each disputed adjustment:
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- 01-notices-and-return: reassessment, original assessment, return and relevant schedules.
- 02-income: slips, invoices, contracts, deposits and bank records.
- 03-deductions-or-credits: receipts, invoices, payment records and related correspondence.
- 04-calculations: worksheets, reconciliations and working papers.
- 05-objection-and-communications: filed objection, index, delivery proof and CRA correspondence.
Within each issue folder, put a one-page chronology or calculation summary first. Point to the exact page or transaction that supports each figure. This makes it easier to identify a missing record before filing and easier for a reviewer to follow the explanation.
Common record problems and practical fixes
You have only a bank statement
A statement can prove a payment or deposit but may not identify its purpose. Pair it with the invoice, receipt, contract or email that explains the transaction. If the statement description is abbreviated, add a contemporaneous explanation and supporting correspondence.
The original receipt is missing
Look for a duplicate invoice, card statement, cancelled cheque, contract or email confirmation. Preserve a note describing what you searched for and why the replacement record supports the amount. Do not recreate a receipt or alter an old record.
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Send relevant copies rather than an entire account history when the unrelated entries are not needed to establish the claim. Redact information only when the redaction does not hide a fact CRA needs to assess the item, and keep an unredacted original securely.
Your working paper changed after filing
Keep the version used for the return and identify any later reconstruction as a new document. Date the reconstruction and explain which source records were used; do not replace the historical calculation without preserving it.
Review requests and formal objections are different steps
CRA may ask for documents during a review before or after an assessment. Supplying records for that review does not necessarily constitute a formal notice of objection. A formal objection must meet the Income Tax Act requirement for reasons and relevant facts and must be delivered through the applicable CRA process. Keep a separate record of each request, your response and any later notice so you know which issue and deadline each document concerns.
Before you send anything: final checklist
- Have you saved the reassessment notice, original assessment and complete return?
- Can every disputed amount be traced to a dated source record?
- Do your facts and reasons address each adjustment separately?
- Are the attached copies legible, labeled and limited to relevant material?
- Did you keep the originals and a complete copy of the package?
- Did you record the submission date, method and confirmation?
- Have you diarized the 90-day deadline shown by the notice and checked current CRA instructions?
- Will the records remain available until the objection or any appeal is finally disposed of?
The strongest file is not the largest one. It is a complete, organized chain from the reassessment notice, through the underlying transaction and calculation, to the specific facts and reasons in your objection.
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