The Canada Revenue Agency (CRA) regularly identifies areas where common errors or misunderstanding of tax law can occur. The letter you received provides you with information about the eligibility requirements for certain types of expenses you may have claimed.

However, this letter does not mean that the tax returns you filed were incorrect. Like the majority of Canadians, you probably filed an error-free return and paid your taxes on time. If the claims you made on your income tax and benefit returns were accurate, no further action is required.

If your tax return was prepared by a professional tax preparer

Although a professional tax preparer completed your returns, the CRA has sent you this letter because you are most likely the person responsible for carrying on your rental, business, professional, or employment activities. In most cases, tax preparers will use the information you give them to prepare your tax returns.

Quebec residents

If you are a resident of Quebec and you have questions related to your provincial tax return, contact Revenu Québec.

Forms and publications

• Guide T4002, Business and Professional Income
• Guide T4036, Rental Income
• Guide T4037, Capital Gains
• Guide T4044, Employment Expenses
• Guide RC4110, Employee or Self-Employed?
• Guide RC4409, Keeping Records
• Form T1-ADJ, T1 Adjustment Request
• Form T776, Statement of Real Estate Rentals
• Form T777, Statement of Employment Expenses
• Form T2125, Statement of Business or Professional Activities
• Form T2200, Declaration of Conditions of Employment
• Form RC199, Voluntary Disclosures Program (VDP) - Taxpayer Agreement
• Income Tax Folio, S3-F4-C1, General Discussion of Capital Cost Allowance
• Income Tax Folio, S4-F2-C2, Business Use of Home Expenses
• Interpretation Bulletin IT195R, Rental Property - Capital Cost Allowance Restrictions
• Interpretation Bulletin IT364, Commencement of business operations
• Interpretation Bulletin IT352R, Employee's Expenses, Including Work Space in Home Expenses
• Interpretation Bulletin IT518R, Food, Beverages and Entertainment Expenses
• Interpretation Bulletin IT522R, Vehicle, Travel and Sales Expenses of Employees
• Information Circular IC00-1R5, Voluntary Disclosures Program

Related Topics

• CRA letter campaign
• Documenting the use of a vehicle
• My Account for Individuals
• Voluntary Disclosures Program
• My Payment - save time, pay online!