CRA reassessment file checklist for Canadian CPAs

Research boundaries

• No private client data.
• Output is not client-ready or filing-ready.
• CPA review required.

What we are testing

• Synthetic client profile and CRA reassessment fact pattern.
• Synthetic supporting documents and relevant Canadian public sources.
• Missing facts, reviewer questions, and scoring.

What we want CPA feedback on

• Is the first-pass research output useful for CPA review?
• Are assumptions and missing facts clear?
• What would make the workflow unsafe or unusable?

What should a Canadian CPA collect before reviewing a CRA reassessment?

CRA procedural information only. This checklist does not describe an Orca capability.

1. Identify the notice and disputed issue

   Record the notice date, tax year, account identifier, and the issue in dispute.

2. Organize facts and reasons by issue

   Set out the relevant facts and reasons for each disputed issue.

3. Collect CRA correspondence and supporting documents

   Keep the notice and related CRA correspondence with copies of documents that support the position.

4. Collect relevant business and tax records

   Gather applicable returns and schedules, ledgers, invoices, receipts, contracts, and bank records.

5. Confirm representative details when applicable

   Keep the authorized representative details with the working materials when a representative is involved.

6. Verify the filing record and deadline

   Keep the filing confirmation or case number. Deadlines vary by taxpayer type and circumstances. Verify the current deadline from CRA guidance.

This section summarizes general CRA procedural information. It does not describe an Orca product capability and is general information, not tax or legal advice.

Official CRA sources

• CRA guide P148: objection and appeal rights under the Income Tax Act
• Form T400A: Notice of Objection - Income Tax Act
• CRA: Keeping records
• CRA: Income tax objections decision tree

Suggested working-file structure

Practical workflow guidance, not a CRA requirement.

1. Notice and deadline cover sheet

   Keep the notice date, tax year, account identifier, disputed issue, and the deadline that was verified from current CRA guidance.

2. Issue register

   List each disputed issue, the facts to confirm, the records to review, and the next review step.

3. Evidence grouped by issue

   Group returns, schedules, ledgers, invoices, receipts, contracts, bank records, and correspondence under the related issue.

4. Correspondence and submission history

   Keep CRA communications, call notes, submissions, and delivery details in date order.

5. Filing confirmation

   Keep the filing confirmation or case number and record where the confirmation was verified.

Missing document log

Track missing items by issue so the reviewer can see what remains unverified.

• Item
• Related issue
• Why needed
• Owner/source
• Requested date
• Due date
• Status
• Received/verified