Pre-Assessment Review? Consider Jumping Straight to Tax Court.

Many taxpayers experience delay in having their tax return processed as a result of the Canada Revenue Agency (CRA) conducting a “pre-assessment review.”  Practically, a pre-assessment review is not much different than a mini audit.  In some cases, the CRA reviews a return before processing it and issuing an assessment.  Unusual refunds, donations, medical expenses, professional fees, and substantial interest …