Need to make a change to your tax return or haven’t filed yet? Here’s what you can do
CRA SOURCE ARTICLE
Each year, the Canada Revenue Agency (CRA) monitors how many people have filed their tax returns, so that we can work to adjust our services according to your needs. As of May 9, 2023, 27.6 million tax returns have been received, representing a 3.4% increase from last year.
If you need to change your income tax and benefit return, you can do so at any time. We suggest you wait until you receive your notice of assessment (NOA) before making a change to your return. There may be delays in some taxpayers receiving a paper NOA. This will not affect you receiving your refund. In the absence of a paper NOA, you can access a copy in My Account.
For faster service you can submit your adjustment request electronically using Change my return in My Account, or ReFILE. With Change my return, you can submit a request with respect to returns for the 10 previous calendar years. Individuals who filed using NETFILE or EFILE service providers can use ReFILE to make adjustment requests for your 2022, 2021, 2020 and 2019 returns.
New features and options available
In the Change my return and ReFILE services, you can now:
ask for carry-back amounts
make an online election to split pension income
receive notifications when additional information is needed, errors are detected, or supporting documents are needed to finalize your request
There are additional features and options exclusive to Change my return. You can now:
request to carry forward amounts
view new features that guide you through common adjustments
request changes to certain non-resident returns
Paper adjustment requests
If you prefer, you can complete Form T1-ADJ, T1 Adjustment Request. Once completed, you can mail it to your tax centre. Make sure to include all your supporting documents for the change(s) you want to make.
After the CRA has reviewed your request
After the CRA has reviewed your request, you will get a NOA, with the changes made to your return, or a letter explaining why the CRA did not make the changes you asked for or why no changes were needed.
Your entitlement to benefits and credits may be revised at a later date. In this case, a notice of redetermination will be sent to you under separate cover.
Keep all receipts and documents for at least six years after you file your return as the CRA may request a review. The CRA may ask for documents other than official receipts, such as cancelled cheques or bank statements, as proof of any deduction or credit that you claimed.
Also, keep a copy of your return, the related NOA, and any notice of reassessment.
Still haven’t filed? Here’s why you should
Even though the deadline to file your 2022 income tax and benefit return has passed (May 1, 2023), you should still file as soon as possible to receive the benefits and credits you are entitled to, such as the:
Climate action incentive payment (for eligible provinces)
New Grocery Rebate, and more!
If in 2022, you or your spouse or common-law partner was self-employed (other than a business whose expenditures are mainly in connection with a tax shelter), you and your spouse or common-law partner have until June 15, 2023, to file your income tax and benefit returns.
You may also end up being owed a tax refund. This is an amount the CRA owes you after it assesses your income tax and benefit return.
To help you quickly and easily manage your tax affairs online, we encourage you to use the CRA’s online services, such as My Account. My Account is also one of the ways that you can register for direct deposit to get any payments you’re owed faster!
Canadians who register for the CRA’s online services will soon receive a letter containing the CRA security code. Once you receive your security code in the mail, it is important to complete your registration.
If you file your return late, please note that you will be charged a late-filing penalty if you have a balance owing. If you haven’t already paid your taxes, note that you will be charged interest on any balance owing.
Making payments
In certain circumstances, there may be delays in processing payments if you made a payment by cheque or in person at a financial institution on or before May 1, 2023. Your payment date will be confirmed by the postmark or by the date of payment at a financial institution and will not be subject to interest and/or penalties.
Once your payment is processed by the CRA, your account will indicate the accurate date the payment was made. Please allow 10 business days for your payment to be reflected in My Account before calling the Individual tax enquiries line.
What to do if you can’t pay your tax debt?
If you owe money to the CRA but are unable to pay your tax debt right away, you may be able to set up an arrangement to pay your tax debt over time. Also, if events beyond your control prevented you from meeting your tax obligations, the CRA may grant relief from penalties and interest.
Processing delays
As we work to return to full capacity, our priority remains to serve Canadians - and to serve you well. Due to a higher than normal number of requests, we anticipate delays to the following programs:
Leads received via mail, fax and online
The Voluntary Disclosure program
The service feedback program
Disability tax credit applications
You can check our processing times tool to get an estimate of how long your request may take.
For additional information, you can check out our questions and answers about filing your taxes page for answers to common questions.
You can learn more about your tax obligations by visiting the links above or by scheduling a free consultation with us.