By the time the end of summer approaches, the tax return filing deadline for all Canadian individual taxpayers has passed, and nearly all tax filers will have filed the required return for the 2024 tax year and received a Notice of Assessment from the Canada Revenue Agency (CRA) with respect to that return. It can, therefore, be extremely unsettling for taxpayers to receive unexpected correspondence from the CRA at this time of year, especially where the Agency is requesting additional information about claims made on the tax return for 2024, despite that return already having been filed and processed. When that happens, the recipients of such correspondence often assume the worst – that they are being or are about to be audited, and that the prospect of a large tax bill, along with penalties and interest charges (or worse), looms.