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How to Write a Letter to the CRA

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We provide some sample letters to CRA below. If you are a Canadian citizen or resident, chances are you will have to write a letter to the Canada Revenue Agency (CRA) at some point in time. Whether it is to inquire about a tax issue, request a refund or provide additional information, it is important to format and write your letter in a clear and concise manner.

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It's more common than you might think. According to a national survey of 500 Canadian SMEs conducted by Zenbooks in partnership with Abacus Data, 41% of small business owners handle their own year-end tax compliance, which means a significant share of Canadians are navigating CRA correspondence without professional support.

Here are some tips and examples of how to format and write a letter to the CRA:

  1. Use a professional tone: Your letter should be written in a formal and respectful tone. Avoid using slang or informal language, and address the recipient as “Dear Sir/Madam” or “To Whom It May Concern.”
  2. Include your contact information: Make sure to include your full name, address, and phone number at the top of the letter, along with your Social Insurance Number (SIN) or Business Number (BN) if applicable.
  3. State the purpose of your letter: Clearly state the reason why you are writing to the CRA. Be specific and concise, and include any relevant dates or reference numbers.
  4. Provide supporting documents: If you are writing to the CRA to provide additional information or documentation, make sure to include copies of any relevant documents. It is important to keep the originals for your records.
  5. Be polite and courteous: It is important to maintain a polite and courteous tone throughout your letter. Avoid making any accusations or using inflammatory language, as this can harm your relationship with the CRA and may even lead to further problems.
  6. Use proper formatting: Your letter should be formatted in a professional manner, with proper margins, spacing, and font size. Use a standard font such as Times New Roman or Arial, and make sure the letter is easy to read.
  7. Proofread your letter: Before sending your letter to the CRA, make sure to proofread it carefully for any spelling or grammatical errors. A poorly written or formatted letter can reflect negatively on your professionalism and may harm your chances of resolving your issue with the CRA.

If you’re dealing with CRA right now, the letter is only step one.
The bigger question is whether this issue is isolated or a symptom of deeper gaps in your business.

Check your CRA risk and financial blind spots in your business (2 minutes)

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Sample of letter to CRA for change of year-end

Change of year-end Sample letter to CRA

Sample of letter to CRA for response to tuition review/audit

Sample letter to CRA Tuition audit and review – Page 1

Sample letter to CRA Tuition audit and review – Page 2

Before you send this to CRA

Many CRA issues come from missing filings, weak records, or unclear cash flow, not just a single mistake.
We built a short Financial Clarity Assessment to help business owners understand their exposure before CRA escalates.

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The same Zenbooks research found that only 32% of SMEs reported being very satisfied with how their accounting and bookkeeping needs are currently handled. If a CRA letter is what's prompting a second look at your setup, that's a reasonable place to start.

If you're looking for a new accountant to handle your CRA letter, click here to reach out for a free consultation with our team today!


Eric Saumure, CPA, CA

Eric Saumure, CPA, CA, is a Principal here at Zenbooks. With experience at KPMG and over a decade partnering with business owners and executive teams, Eric focuses on financial strategy, succession planning, and operational efficiency. He’s often invited to share insights at industry events and in the media.

Read Eric’s full bio.

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