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Learn about your taxes

After sending us your tax return

What you’ll need to know after you’ve done your taxes, including understanding your notice of assessment, paying off a balance owing, and interacting with the Canada Revenue Agency (CRA).

A

Reading your notice of assessment

How to make sense of the document the CRA sends you after processing your tax return, why it is important, and how to get a copy.

Reading your notice of assessment (part 1 of 8)

The notice of assessment explained

A notice of assessment is a tax document the Canada Revenue Agency (CRA) sends you after processing and assessing your income tax and benefit return. You’ll receive a notice for every tax return you file.

Income tax and benefit return
Income tax and benefit return

Your notice is your summary for a tax year, based on the income, deductions, and credits you report on your tax return. Also, your notice may contain information you will need when you do your taxes for the next tax year.

Tax year
Tax year
Report
Report

Protect yourself

Your notice of assessment is an important document that contains your personal information. Keep it in a safe place with your tax records.

You should not share your personal information unless it is necessary. For example, the information from your notice may be used to identify you when you call the CRA. You may also be asked to provide a copy of your notice to a financial institution or a community organization to prove that you did your taxes or what your income was in the previous year.

If you or the CRA changes your tax return after the first assessment, you will receive a notice of reassessment. A notice of reassessment looks like a notice of assessment. But a notice of reassessment will have information about changes to your return.  

Resources are available

After you finish this lesson, this resource link will be available:

  • Understand your notice of assessment
 

Test yourself

 

Your notice of assessment is a tax summary the CRA sends you after processing your tax return.

Should you keep a copy of your notice of assessment?

  • Yes
  • No

Video series

The one about your notice of assessment

Learn all about your notice of assessment.

 Launch video: The one about your notice of assessment

Reading your notice of assessment (part 2 of 8)

What’s on your notice of assessment

Toggle between each page of the notice of assessment to get an overview of what is on each page. You will find more details about each section later in this lesson.

Page one of the notice of assessment, that contains notice details.

The first page of your notice of assessment provides you with the following information:

  1. Your name and address
  2. Your notice details
  3. A message from the commissioner
  4. An account summary showing the final result of your tax return

Note: Electronic and paper versions of your notice may look a bit different, but they contain the same information.

Details of this page exist further in the lesson.

Reading your notice of assessment (part 3 of 8)

Notice details

The notice details on a notice of assessment.

Your notice of assessment shows the following information:

1. Your name and address

From example:

  • Jonah Smith
    1 Home Avenue
    City NL X0X 0X0
2. Your social insurance number

From example:

  • XXX XX6 789
Social insurance number
Social insurance number
3. The tax year of the tax return you filed

From example:

  • 20XX
4. The date the CRA assessed your tax return

From example:

  • May 5, 20XX
5. Your NETFILE access code (for 2020 and later years)

From example:

  • AA11BB2C

NETFILE access code
NETFILE access code

Reading your notice of assessment (part 4 of 8)

Account summary

An account summary on a notice of assessment.

This section of the notice of assessment shows you the result of your tax return.

Depending on your income and credits, the result may be any of the following:

  • a refund, when the CRA owes you an amount (shown as CR, for credit)
  • a balance owing, when you owe an amount to the CRA (shown as DR, for debit)
  • a zero balance, when neither you nor the CRA owes an amount

You may be late doing your taxes for several years and file more than one tax return at once (for example, you file your 2018, 2019 and 2020 returns together). In this case, the CRA will assess all your returns at the same time. You will receive one notice of assessment for each year. Check the notice for the most recent year for the final result.

Fast fact

If you had a balance owing when you did your taxes but have since paid the amount, your notice will show the balance when your return was assessed. If you need proof that you paid the amount, you can print a statement from My Account or contact the CRA to ask for printed confirmation.

My Account
My Account

Reading your notice of assessment (part 5 of 8)

Tax assessment and summary

A tax assessment and summary of a notice of assessment.
Details of the example summary

Line 15000 Total income: 18,000
Line 23600 Net income: 17,050
Line 26000 Taxable income: 17,050
Line 35000 Total federal non-refundable tax credits: 1,650
Line 61500 Total provincial non-refundable tax credits: 1,200
Line 42000 Net federal tax: 55.00
Line 42800 Net provincial tax: 16.00
Line 43500 Total payable: 71.00
Line 43700 Total income tax deducted: 2,209.80
Line 48200 Total credits: 2,209.80
Total payable minus Total credits: 2,138.80 CR
Balance from this assessment: 2,138.80 CR
Direct deposit: 2,138.80 CR

This section of the notice of assessment shows the main lines of your tax return. The CRA used the amounts you see to calculate your final result, which could be a refund, a balance owing, or a zero balance.

Line
Line

The amounts you’ll see in this section include:

  • Total income
  • Net income
  • Taxable income
  • Total non-refundable tax credits
  • Net federal and provincial or territorial tax
  • Total payable
  • Total credits
  • Balance from this assessment (refund, balance owing, or zero balance)

The amounts might not match what you reported on your return if the CRA has made changes.

You will also see any penalty and interest the CRA may have charged. If you have a balance owing on your account from another tax return, which you have not paid yet, that balance will show here.

 

Test yourself

 

Your notice of assessment includes a tax summary that explains how the CRA assessed your tax return.

These amounts will always match what you reported on your tax return.

  • True
  • False

Reading your notice of assessment (part 6 of 8)

Explanation of changes

An explanation of changes and other important information on a notice of assessment.

This section of the notice of assessment explains in detail any changes or corrections the CRA made to your tax return.

Sometimes the CRA will make a change based on the information you sent with your return. Other times, the change is based on information the CRA has on file. For example, the CRA will automatically include any unused tuition amounts you have on file if you forgot to include them when you did your taxes.

Read this section carefully to understand the final result of your assessment and to learn if you need to do anything to correct your return.

If you have any carryforward amounts available, like unused tuition amounts, your notice will show those amounts here. This information will be helpful when you do your taxes for the next tax year, since those amounts can reduce the tax you may have to pay in a future year.

Carryforward amounts
Carryforward amounts

Example: Reading the explanation of changes

Melinda did her taxes and her refund was deposited into her bank account. She noticed that the amount was less than she had calculated.

Before calling the CRA, she checked her notice of assessment by signing into My Account. She read the explanation of changes, which explained that she did not respond to a letter asking for supporting documents for the medical expenses she had claimed.

Melinda had received that letter but forgot to respond. She corrected her tax return by sending in her receipts to the CRA. Once the CRA completed its review, it adjusted her return and issued the remainder of her refund.

Reading your notice of assessment (part 7 of 8)

Additional information

Your notice of assessment includes other information on the last few pages that generally depends on your situation.

RRSP deduction limit statement
An RRSP statement on a notice of assessment.

This section shows how much you can contribute or deduct in the following year.

Some of the key amounts you’ll see in this section include:

  1. your RRSP deduction limit
    This is the amount of RRSP contributions you can deduct for the next tax year. Your notice will show how the CRA calculated this amount.
  2. your unused RRSP contributions
    If you reported RRSP contributions in previous years but did not claim a deduction for them, they will show here. You can still deduct them in future years, as long as the amounts are within your deduction limit.
  3. your available contribution room
    This is the maximum amount you can contribute for the next tax year and takes your unused contributions into consideration. If your RRSP contributions are more than this amount, you have an excess of contributions, and you may have to pay tax on the excess amount.

Resources are available

After you finish this lesson, this resource link will be available:

  • Registered retirement savings plan (RRSP)
Home Buyers’ Plan (HBP) or Lifelong Learning Plan (LLP) statement

You may have used the money in your RRSP to buy a home through the HBP or to finance full-time training or education through the LLP. Both of these programs require you to repay the money to your RRSP over a set period of time.

Your notice may show your remaining balance to repay and your minimum required repayment for the next year.

Resources are available

After you finish this lesson, these resource links will be available:

  • Home Buyer’s Plan (HBP)
  • Lifelong Learning Plan (LLP)
General CRA information
More information on a notice of assessment.

Your notice will include CRA information and resources to help after you have done your taxes, like what to do if:

  1. you move
  2. you want to change your return
  3. you want to register a formal dispute (objection)

You will also see definitions and links to web pages that will give you more information about:

  1. help for persons with hearing, speech, or visual impairments
  2. My Account
  3. fraudulent communications (scams)

Reading your notice of assessment (part 8 of 8)

How to get a copy of your notice of assessment

The CRA sends you your notice of assessment (NOA) after it assesses your return.

If your correspondence preferences are set to “Electronic mail,” you will get an email letting you know that you have mail in My Account when it’s available. The only way to read your online mail, like your notice of assessment, is by using My Account. You will not receive a paper copy of most CRA mail.

If “Electronic mail” is not ticked in your correspondence preferences, you will receive a paper copy of your notice of assessment. Your notice will still be available to view in My Account, but you will not receive an email notification about it.

Get an express copy of your notice

If you are registered for My Account and use NETFILE-certified tax software to do your taxes electronically, you can use the Express NOA service.

The Express NOA will be delivered into your software right after filing your return.

Resources are available

After you finish this lesson, this resource link will be available:

  • Express NOA

If you need another copy of your notice, you can access it online in My Account or request a copy by contacting the CRA.

You can also request your notice in a different format, such as:

  • braille
  • large print
  • audio

Proof of income statement

Organizations like your financial institution might ask you to provide a proof of income statement or an option C print. The print is a version of your return.

A proof of income statement has much of the same information as your notice of assessment and looks very similar to it. The statement shows the income, deductions and tax credits the CRA used to assess your tax return. However, the statement does not include an explanation of changes or additional information.

You can get a proof of income statement online from My Account or by contacting the CRA.

Resources are available

After you finish this lesson, these resource links will be available:

  • Contacting the CRA
  • Get a proof of income statement
B

Getting a refund

What a refund is, when you’ll receive yours, and how the amount you’re expecting can change after the CRA has assessed your tax return.

Time to complete: about 5 minutes

Lesson

Start this lesson: The refund explained

Getting a refund: This lesson includes

Getting a refund (part 1 of 4)

The refund explained

A tax refund is an amount the Canada Revenue Agency (CRA) owes you after it assesses your income tax and benefit return. This happens when you have more credits than amounts payable.

Income tax and benefit return
Income tax and benefit return
  • Total payable
  • minus Total credits
  • equals Refund (if the result is negative)

You could get a refund if you paid more tax during the year than you owe on your income, for example, if your employer deducted too much tax from your pay.

A refund could also result if you are entitled to refundable tax credits.

Refundable tax credits
Refundable tax credits

The only way to know if you’re entitled to a refund, and the amount you’re entitled to, is to do your taxes.

Protect yourself

The CRA will not send you an email, text, or instant message with a link to your refund.

 

Test yourself

 

You heard that you may be able to get a refund for some of the tax your employer deducted from your paycheques.

How can you know if you’re entitled to a refund?

  • By calling the CRA
  • By doing your taxes
  • By asking your employer
  • By applying for a refund

Resources are available

After you finish this lesson, this resource link will be available:

  • Refund

Getting a refund (part 2 of 4)

Timelines for getting your refund

A refund can only be issued after you file a tax return. This is why it’s important to do your taxes every year. It’s the only way to get the refund you may be entitled to.

The CRA’s goal is to send your refund within:

  • 2 weeks, when you file online
  • 8 weeks, when you file a paper return

Note: These timelines are only for returns that meet the filing deadline.

The CRA may select your return for a more detailed review. If this happens, it may take longer to process your return and issue any refund.

Example: Filing online to get your refund faster

Gérard filed his taxes online, but his mother filed a paper return. They are both entitled to refunds this year. The CRA processed their returns within the standard time frames. Neither return needed a more detailed review. Gérard got his refund several weeks before his mother got hers.

Resources are available

After you finish this lesson, these resource links will be available:

  • When to expect your refund
  • Review of your tax return

Getting a refund (part 3 of 4)

Signing up for direct deposit

Direct deposit is the fastest way to get your refund and other payments from the CRA. The CRA will deposit your payments securely into your account at a Canadian financial institution.

Protect yourself

If you are not signed up for direct deposit, the only other way to get your CRA payments is by cheque. The CRA will not send you payments by e-transfer or bitcoin.

There are several ways to sign up for direct deposit:

  • online using My Account
    You can update your CRA direct deposit information yourself if you are registered for My Account and have full access.
    My Account
    My Account
  • through a financial institution
    Many Canadian financial institutions let you change your direct deposit information with the CRA if you use their online services.
  • over the phone
    You can contact the CRA to update your direct deposit information over the phone. You need to have some personal and tax information available to identify yourself.

Tip

If you change your CRA direct deposit information, do not close your old account until your first payment is deposited to your new account.

Resources are available

After you finish this lesson, these resource links will be available:

  • Direct deposit
  • My Account for Individuals
  • Contacting the CRA

Getting a refund (part 4 of 4)

If your refund is not what you expected

If you did not receive the refund you were expecting, you should first read your notice of assessment. It will explain if the CRA changed your return, which may have affected your refund.

Changes to your return will not always lower the amount of your refund. The CRA may have information on file that reduces the taxes you owe and increases your refund amount. For example, the CRA will automatically include your tuition carryforward amounts if you forgot to include them.

Carryforward amounts
Carryforward amounts

Your refund may have been transferred

There are situations where you may not receive the total amount of your refund. Your notice of assessment will explain if part of your refund has been transferred to another of your accounts.

In certain situations, the CRA may keep some or all of your refund, like if you:

  • have a balance owing with the CRA for your income tax or benefit accounts, including the goods and services tax / harmonized sales tax (GST/HST) credit and the Canada child benefit
    Balance owing
    Balance owing
    Goods and services tax / harmonized sales tax (GST/HST) credit
    Goods and services tax / harmonized sales tax (GST/HST) credit
    Canada child benefit
    Canada child benefit
  • have other outstanding federal, provincial, or territorial government debts, like student loans or employment insurance overpayments
  • are entitled to a refund of $2 or less

Fast fact

Your refund can only be issued to you. The CRA will not transfer your refund to pay another person’s balance owing.

Get help understanding your refund

After reading your notice of assessment, you can contact the CRA for help if you still don’t understand how your refund was calculated.

You need to have some personal and tax information available to confirm your identity when you call the CRA to access your account.

This includes:

  • your social insurance number
  • your full name and date of birth
  • your complete address
  • your personal account open or an assessed return, a notice of assessment or reassessment, or another tax document
C

Having a balance owing

What a balance owing is, ways to pay your balance, and how to set up a payment arrangement.

Having a balance owing (part 1 of 5)

The balance owing explained

A balance owing is an amount you must pay to the Canada Revenue Agency (CRA) when you do your taxes. This happens when you have more amounts payable than credits.

  • Total payable
  • minus Total credits
  • equals Balance owing (if the result is positive)

You could have a balance owing if you did not pay enough tax during the year, for example, if your employer did not deduct enough tax from your pay.

Payment deadline for a balance owing

The deadline to pay a balance owing is April 30, following the tax year. You should pay your balance in full before this date to avoid paying interest and late-filing penalties.

Tax year
Tax year

Tip

If you can’t pay your tax balance in full by April 30, you should still file your taxes on time! This way you can avoid late-filing penalties. Generally, you tax return is due by April 30.

The CRA charges interest on your full unpaid balance starting the day after the deadline. This happens every day until you pay your balance in full. You should pay your balance as soon as possible to avoid paying interest on interest.

Interest
Interest

Options available for paying your balance

Many different options are available for you to pay your balance. You can pay your balance online, in person, or by mail. You can choose what’s easiest for you.

It’s important to think about the time it takes to process a payment to make sure the CRA receives your payment on time.

Example: Paying a balance owing on time

Tessa worked 2 jobs last year. In March, she did her taxes online and found out that not enough tax was deducted from her paycheques to cover the tax owing on her total taxable income. She received her notice of assessment at the beginning of April. The notice confirmed a balance was owing of $143.00. Tessa did not want to pay any interest, so she paid the balance through her online banking before the deadline. She made her payment on April 23. This allowed enough time for the financial insitution to process the payment, and the CRA received it on April 29.

Taxable income
Taxable income

Resources are available

After you finish this lesson, these resource links will be available:

  • Balance owing
  • Due dates and payment dates
  • Make a payment for individuals

Having a balance owing (part 2 of 5)

Paying your balance online

Paying online is the fastest way to pay your balance owing. It also gives you a confirmation number you can use as a reference.

Protect yourself

The CRA does not accept bitcoin, gift cards, or cash payments. Any request for these payment methods to pay your taxes is a scam.

You should:

  • not reply
  • delete the message

Online banking

If you use online banking, you can make a payment to the CRA. This is just like how you pay your cell phone or credit card bill.

How to make a payment using online banking

You will need to “Add a payee” and look for an option that matches your situation, such as:

  • CRA (revenue) – current-year tax return
    Use this option to make a payment for the current tax return. You can use this option only once per return.
  • CRA (revenue) – tax amount owing
    Use this option to pay any tax amount owing.
  • CRA (revenue) – tax instalment
    Use this option to make a payment towards the next tax year. It will stay on your account as a credit, and you can claim it when you do your taxes for the next year.

When your financial institution asks for your CRA account number, enter your social insurance number (SIN).

Social insurance number (SIN)
Social insurance number

Interac Debit, Visa Debit, or Debit Mastercard (using CRA My Payment)

My Payment is an electronic service that lets you make payments to the CRA using your access card from a financial institution.

Pre-authorized debit (PAD) in My Account

If you are registered for My Account, you can give permission to the CRA to withdraw an amount from your Canadian chequing account on a date you choose.

My Account
My Account

Credit card, debit card, PayPal, or Interac e-Transfer (through a third-party service provider)

You can use a third-party service provider to send your payment to the CRA. This is the only way to make a payment using a credit card, PayPal, or Interac e-Transfer.

 

Test yourself

 

You want to pay your balance owing by using online banking.

Where can you find your CRA account number?

  • On your notice of assessment
  • By calling the CRA
  • It’s the same as your SIN
  • On a cheque for the account you are paying from

Resources are available

After you finish this lesson, these resource links will be available:

  • Pay by online banking
  • Pay with My Payment
  • Pay by pre-authorized debit
  • Pay by credit or debit card, PayPal, or Interac e-Transfer
  • Scams and fraud

Having a balance owing (part 3 of 5)

Other options for paying your balance

There are other options available for you to make a payment if you cannot make a payment online.

These options usually require you to have a remittance voucher. A remittance voucher is a slip that gives the CRA information about your account to process your payment.

If you need a remittance voucher to pay your balance owing, you can:

  • print one from Canada.ca
  • request one through My Account
  • request one by calling the CRA

Fast fact

You cannot make a payment in person at a CRA office, because there is no walk-in counter service.

Pay in person at your financial institution

You can make a payment in person at a Canadian financial institution. This method usually requires you to have a remittance voucher. Some financial institutions can process an electronic payment for you in person.

Pay in person at a Canada Post outlet

You can pay with cash or a debit card at any Canada Post outlet across Canada. You will need a QR code that provides information about your account. The CRA includes this QR code on some remittance vouchers. If you need to create a QR code, Canada Post will use a third-party service provider to process the code.

Paying your balance by mail

You can make a payment to the CRA with a cheque from your Canadian financial institution. You should make the cheque payable to the Receiver General for Canada and mail it to the CRA with a remittance voucher.

If you don’t have a remittance voucher, you can write your SIN on the front memo field of your cheque. If you want to include instructions for the CRA to apply your payment to your account, you can include these on a separate piece of paper.

Resources are available

After you finish this lesson, these resource links will be available:

  • Pay in person
  • Pay by mail
  • Order remittance vouchers

Having a balance owing (part 4 of 5)

Confirming your payment

You should always allow enough time for the CRA to process your payment before following up.

Before checking if the CRA has processed your payment, please allow:

  • 3 business days for online payments
  • 10 business days for payments made by cheque or money order

The fastest way to confirm that the CRA received your payment is online through My Account. You must be registered to use this service. My Account offers up-to-the-minute information about your account, so you can see if the CRA has applied your payment. 

If you are not registered for My Account or need to resolve an issue with your payment, you can contact the CRA. You will need to provide personal and tax information to confirm your identity to access your account.

Resources are available

After you finish this lesson, this resource link will be available:

  • Contacting the CRA

Having a balance owing (part 5 of 5)

Paying your debt over time

If you are not able to pay your balance in full before the deadline, don’t worry!

The CRA offers flexible options to pay your debt over time:

  • You can set up a series of payments online in the My Account secure portal with a pre-authorized debit agreement (PAD).
  • The CRA can help you set up a payment arrangement to pay your balance with several regular payments over time.

Protect yourself

A CRA employee may call you to set up a payment arrangement if you have a balance owing, but will not demand immediate payment by:

  • Interac e-transfer
  • cryptocurrency (bitcoin)
  • prepaid credit cards
  • gift cards

Calculating your payments

You can use the monthly net income and expense worksheet to determine what you can afford to pay on a regular basis.

The CRA will also work with you to find the best way to pay your balance without creating more financial difficulties for you. Your payment arrangement will be based on what you can afford to pay.

Even if you have set up a series of payments or a payment arrangement, the CRA will still charge interest on your unpaid balance until you pay it in full. Your payments should include an estimated amount of interest.

If you want to set up a payment arrangement, you can call the automated TeleArrangement service or speak to a CRA agent.

Respecting the arrangement

If you have set up series of payments or a payment arrangement, it is important to make all of your payments on the arranged dates.

You must also file your future tax returns on time.

If your situation changes and you cannot make a payment, you should contact the CRA right away.

 

Test yourself

 

You did your taxes and found out you had a balance owing of $500. You cannot afford to pay it all at once.

Do you think it would be enough to make 10 payments of $50 to cover your balance (10 x $50 = $500)?

  • Yes
  • No

Resources are available

After you finish this lesson, these resource links will be available:

  • Arrange to pay your personal debt over time
  • Monthly net income and expense worksheet
D

Changing your tax return

Some common mistakes you might make when doing your taxes, how to ask for a change to your tax return, and what to do if the CRA reviews your tax return.

Time to complete: about 6 minutes

Lesson

Start this lesson: Reassessments explained

Changing your tax return: This lesson includes

Changing your tax return (part 1 of 4)

Reassessments explained

You might realize that you made a mistake when you did your taxes. If this is the case, don’t worry!

You can request a change to your income tax and benefit return. This is known as a reassessment or an adjustment request.

Income tax and benefit return
Income tax and benefit return

Some of the most common reasons to request a change include:

  • forgetting to report income you earned during the year
  • not claiming a deduction because you couldn’t find your receipts
  • forgetting to claim a tax credit you were entitled to
  • claiming a tax credit you thought you were entitled to but later found out you weren’t
Deductions
Deductions
Tax credits
Tax credits

After the Canada Revenue Agency (CRA) processes your request, it will send you either:

  • a notice of reassessment showing the changes (this will look similar to your Notice of assessment)
  • a letter explaining why the CRA did not make any changes
Notice of assessment
Notice of assessment

A notice of reassessment tells you if the amount of tax you owe has changed, which could mean:

  • you get a refund if the amount went down
  • you have a balance owing if the amount went up
Refund
Refund
Balance owing
Balance owing

Changing your tax return (part 2 of 4)

When to submit your request

Wait until you receive your notice of assessment before you ask for changes to your tax return.

If you send your change request too soon, the CRA will not have processed your tax return yet. The CRA cannot make any changes until this step is complete.

Tip

Sometimes the CRA makes a change to your tax return based on the information you sent with your return. Other times, the change is based on information the CRA has on file. This is why it’s important to read your notice of assessment carefully when you receive it.

Generally, you can request a change to a tax return only for a tax year that ended in the last 10 calendar years . For example, in 2022 you can ask for an adjustment to a tax return for 2012 or a later year.

Tax year
Tax year
Calendar year
Calendar year

Example: Changing previous tax returns

Clarence got a part-time job in 2019 when they graduated high school and started attending the local college. In November 2022, they are still at the same job.

Clarence has done their taxes every year, but did not know that they could claim a tax credit for their tuition. They can request this change to their tax returns for the tax years from 2019 to 2022.

By changing their tax returns to claim the tuition tax credit, Clarence lowered the taxes they owed on their income. This meant they were entitled to a refund!

 

Test yourself

 

You did your taxes online last night. Today, you realized you did not report the employment insurance income that you received last year.

Can you request a change to your tax return right away?

  • Yes
  • No
Employment insurance (EI)
Employment insurance (EI)

Changing your tax return (part 3 of 4)

Ways to submit your request

You can request a change to your tax return by changing the amount you entered on a specific line.

Line
Line

There are a few different ways to submit your request.

Online

There are 2 ways to submit a request online.

  • Change my return
    If you are registered for My Account, you can request a change online by using the “Change my return” service.
    My Account
    My Account
  • ReFILE
    You can use ReFILE if you did your taxes online using NETFILE-certified tax software.

The CRA usually takes about 2 weeks to process your request, unless it needs time to do an additional review.

By mail

To mail a change request, send both of the following documents to your tax centre:

  • a completed Form T1-ADJ, T1 Adjustment Request, outlining the details of your request
  • all supporting documents for the change, including anything for related amounts you already claimed

The CRA usually takes about 8 weeks to process a request sent by mail, unless it needs time to do an additional review.

Example: Sending supporting documents

You claimed $1,000 of medical expenses when you originally did your taxes. After you received your notice of assessment, you found a few more receipts totaling $500. You submitted an online request to change your return using Change my return.

If the CRA asks to see your supporting documents, you should submit all your receipts for the total $1,500 ($1,000 from the original claim and $500 from your adjustment request).

Resources are available

After you finish this lesson, these resource links will be available:

  • How to change your return
  • Change my return
  • ReFILE
  • Form T1-ADJ, T1 Adjustment Request
  • How to fix a mistake on your tax return - Infographic

Changing your tax return (part 4 of 4)

Review programs

The CRA can also make changes to your tax return. It may randomly select your return for review to make sure you correctly claimed or reported amounts, like tax credits or deductions, and to ask for the proper supporting documents.

The CRA may also select your tax return to review for other reasons, like:

  • the information on your tax return doesn’t match the information on other sources, like your T4 slips , Statement of Remuneration Paid
  • the types of deductions or credits you claimed
  • how well you met your tax responsibilities (known as your “compliance history”); for example, in the past, have you filed your returns on time, reported all your income, and sent any supporting documents that the CRA asked for?
T4 Slip
T4 Slip

If the review results in a change to your return, the CRA will send you a notice of reassessment.

Responding to a review request

The CRA will contact you if it needs more information to complete its review. It is very important that you respond with the requested documents by the deadline. Otherwise, the CRA will complete its review based on the information it has available.

Tip

If you received a notice of reassessment that says the CRA changed your tax return because you did not reply to a letter, don’t submit a new reassessment request. Instead, send the requested information directly to the department that completed the review. They can review your return again for a possible adjustment.

You can always call the CRA if you have questions about a review letter or if you need more time to respond. The original letter will show the phone number to call. You can also call the individual tax enquiries line if you misplace your letter.

Resources are available

After you finish this lesson, this resource link will be available:

  • Review of your tax return
  • Contacting the CRA

Quiz: After sending us your tax return

Take the quiz after you’ve finished all the lessons for: After sending us your tax return.

Start the quiz

Your quiz results:

  • You answered 0 out of 9 questions correctly

Put your knowledge to the test.

Question 1

A notice of assessment is a tax document the Canada Revenue Agency (CRA) sends you after processing and assessing your income tax and benefit return.

What important piece of information does your notice of assessment show?

  • The final result of your tax return
  • Your sign-in information for My Account
  • Information about your goods and services tax / harmonized sales tax (GST/HST) credit payments
  • Your registered education savings plan (RESP) details

Question 2

Your notice provides more information about your taxes.

Do you need to read your entire notice of assessment?

  • No
  • Yes

Question 3

You remember getting your notice of assessment, but you cannot find it after moving across the country for school. Your university housing administration is asking for a copy to check your income.

How can you get another copy?

  • Viewing it online in your student profile with your school
  • Contacting your financial institution
  • Contacting Service Canada
  • Viewing it online in My Account

Question 4

A refund can only be issued when you file an income tax and benefit return. This is why it’s important to do your taxes every year. Otherwise, you will not receive a refund you may be entitled to.

What is the fastest way to get your refund?

  • Filing on paper and getting your payments by direct deposit
  • Filing on paper and getting your payments by cheque
  • Filing online and getting your payments by direct deposit
  • Filing online and getting your payments by cheque

Question 5

If you do your taxes online, the certified tax software will calculate your final result. This amount could be a refund, a balance owing, or a zero balance.

If you are entitled to a refund, the CRA will send you the amount the software calculates.

  • True
  • False

Question 6

You heard that the fastest way to pay your taxes is online.

Can you pay your taxes using gift cards?

  • Yes
  • No

Question 7

You receive your notice of assessment and it shows a balance outstanding. You’ve had a few large bills recently and can’t afford to pay the balance all at once.

What should you do?

  • Ignore the balance until you can pay it in full
  • Contact the CRA and set up a payment arrangement
  • Do your taxes again and report less income
  • Apply for a rebate to pay part of your balance

Question 8

You receive your notice of assessment and realize that you forgot to claim a tax credit you were entitled to.

Is it possible to request a change to your return?

  • Yes
  • No

Question 9

You can request a change to your tax return by changing the amount you entered on a specific line. There are a few different ways to send your request.

Which of the following is a way to send a request to change your return?

  • By email
  • Through your financial institution
  • Online
  • By calling your employer

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