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What you can do if your application is denied

If your application is denied and you do not agree with the decision, you may ask to have your application reviewed again.

Your request for a second review must include the following:

  • The reasons why you disagree with the decision (such as, not all of the information was considered, certain facts or details were missing, or misinterpreted)
  • Any relevant new documents, new facts, or correspondence

To maintain impartiality and transparency, the second review will not be done by the same CRA official who did the first review.

To request a second review

Sign in to your CRA My Account Register

Hours of service for CRA My Account

By fax
Send your request by fax
  1. Include a cover sheet with your full name, SIN, case or reference number (if available), a daytime phone number, and the number of pages you’re faxing
  2. Label the cover sheet: “Second review for COVID-19 support payments”
  3. Fax your documents to 1-833-325-0555
By mail
Send your request by mail

Sudbury Tax Centre
Post Office Box 20000, Station A
Sudbury ON P3A 5C1

If the second review is denied

If you disagree with the result of the second review, you may apply to the Federal Court for a judicial review of the CRA decision within 30 days of the date you received the second review decision.