CRA continues to expand automated post-assessment reviews, especially for:
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Moving expenses
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Canada Workers Benefit (CWB)
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Tuition, education, and disability claims
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Self-employment expense deductions
These are not audits, but they still require timely responses. Many taxpayers lose claims simply due to incomplete explanations or missing documents, not because they were ineligible.
Key point: Silence or delay can result in reassessments even when claims were valid.
2️⃣ Increased CRA Focus on “Mismatch” Income
CRA is increasingly matching:
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T4/T5 slips
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Bank deposits
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Gig-economy income (Uber, delivery, consulting)
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Corporate vs personal filings
Common issues showing up this year:
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Personal expenses run through corporations
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Gross vs net self-employment income confusion
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Missing T-slips not reported on returns
📌 CRA reviews often occur months or years after filing, catching taxpayers off-guard.
3️⃣ Benefit Reviews Are Ongoing — Not Final
Many taxpayers believe CRA benefit decisions (CWB, OAS, GIS, child benefits) are final once issued. They are not.
CRA continues to:
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Re-review eligibility
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Request confirmation letters
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Recalculate benefits based on updated income data
In many cases, a written response or clarification — not a full refiling — is enough to restore benefits.
4️⃣ Small Businesses: Penalties Are Increasing for “Technical” Errors
CRA enforcement this year shows less tolerance for:
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Late payroll remittances
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Missing or incorrect T4/T5 slips
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HST filings that don’t reconcile with bank activity
Even where tax owing is minimal, penalties and interest can accumulate quickly.
A periodic compliance review can prevent avoidable costs.
5️⃣ Practical Planning Tip This Week
Before:
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Moving for work
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Claiming large deductions
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Paying dividends
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Closing or dissolving a corporation
👉 Get advice first, not after CRA contacts you.
Reactive fixes are always more expensive than proactive planning.
Bottom Line
CRA activity in 2025 continues to shift toward:
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Automated reviews
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Data matching
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Documentation-driven enforcement
Staying compliant is no longer just about filing — it’s about being able to explain and support what you filed.
Need quick tax answers? Try our AsraniCPA Virtual Tax Assistant — available 24/7 for CRA questions, T1/T2 filing, HST, payroll and more.
Start here: https://asranicpa.ca/tax-assistant/
