Keep your Documents!

If you are filing your tax return electronically, you don’t need to send the Canada Revenue Agency (CRA) your information slips or other supporting documents. However, it is important that you keep all your documents for six years in case the CRA asks to see them later.

If you are filing a paper return, include one copy of each of your information slips. You will also find explanations in the T1 guide and the return, schedules, or forms that will tell you when to attach other supporting documents, such as certificates, forms, schedules, or official receipts.

Be sure to file your income tax and benefit return on time to make sure there are no interruptions to your benefit and credit payments.

The CRA has several programs in place to review income tax and benefit returns that have been submitted. These reviews look at deductions and credits, and ensure that various income amounts are correctly reported. They are an important part of CRA’s efforts to ensure that Canada’s tax system is fair for all Canadians.

Some of the CRA’s reviews take place when returns are filed and before taxpayers receive their notice of assessment. Other reviews take place later in the year, when the CRA compares the information on your return to information provided by third parties, such as employers or financial institutions.

During this review process, the CRA may contact you, usually by mail, to ask for more information. The CRA may ask you for copies of receipts or documentation to support your claim, such as:

• Medical expenses;
• Charitable donations;
• Child care expenses;
• Spouse or child support payments;
• Moving expenses; and
• Tuition and education amounts.

After the CRA contacts you, you usually have 30 calendar days to provide the information requested. Keeping your records on hand makes it easier to respond to these requests.

If the CRA selects your return for review, this does not mean you will undergo a tax audit. A review is not the same as an audit.

For more information about reviews of returns, go to www.cra.gc.ca/reviews.