Check CRA processing times
Find out the standard processing times for tax returns and other tax-related requests sent to the Canada Revenue Agency (CRA). The information provided here is the same you would receive by calling the CRA.
If you would like to learn more about our online services, go to E-services.
Result
T1 income tax and benefit return – electronic
T1 income tax and benefit return – paper
T1 adjustment requests – electronic
T1 adjustment requests – paper
T2 Corporation income tax return – electronic
T3 trust returns
GST/HST returns – electronic
Clearance certificate request (TX19/GST352)
Canada child benefits application
Form T2201, Disability tax credit certificate
Film and media tax credits (FMTCs)
Scientific research and experimental development (SR&ED) tax credits – Refundable claim
Scientific research and experimental development (SR&ED) tax credits – Non-refundable claim
Deferred income plans - response to written enquiries
Actuarial valuation reports
Applications to register pension plans and deferred profit sharing plans
Deferred income and savings plans (specimens)
Charities - written enquiries – routine
Charities - written enquiries – complex
Charities - responding to applications
GST/HST rulings and interpretations
Advance income tax rulings
Service complaints
Tax objections – Low complexity
Tax objections – Medium complexity
Tax objections – High complexity
Taxpayer relief requests
Authorize or cancel a representative – electronic
Canada Recovery Sickness Benefit - direct deposit
Canada Recovery Sickness Benefit - cheque
Canada Recovery Caregiving Benefit - direct deposit
Canada Recovery Caregiving Benefit - cheque
Uncashed CRA cheques – electronic
Uncashed CRA cheques – paper
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The processing time is a targeted time. It applies to a return received on or before the filing due date. It does not apply to a return filed for a deceased, bankrupt, international or non-resident individual, or an emigrant. Also, the time does not apply in a situation where returns are filed for multiple tax years or the Canada Revenue Agency has to contact an individual for more information.
The processing time is a targeted time. It applies to a return received on or before the filing due date. It does not apply to a return filed for a deceased, bankrupt, international or non-resident individual, or an emigrant. Also, the time does not apply in a situation where returns are filed for multiple tax years or the Canada Revenue Agency has to contact an individual for more information.
The processing time is a targeted time. It applies to straightforward taxpayer-requested adjustments only. It does not apply to complex requests. Complex requests include situations where more information or additional verification is required. Our goal is to issue your notice of reassessment or a letter within 20 weeks of receiving your adjustment request. This excludes requests filed for international and non-resident individuals, and emigrants.
For faster service you can submit your requests for changes electronically, using Change My Return in My Account or ReFILE.
The processing time is a targeted time. It applies to straightforward taxpayer-requested adjustments only. It does not apply to complex requests. Complex requests include situations where more information or additional verification is required. Our goal is to issue your notice of reassessment or a letter within 20 weeks of receiving your adjustment request. This excludes requests filed for international and non-resident individuals, and emigrants.
The processing time is a targeted time for assessing corporation income tax returns (T2) filed from businesses and incorporated self-employed individuals. Processing time applies from the day we receive your return to when we make a decision; including any submission of supporting documents.
The processing time is a targeted time for processing T3 trust returns from trust recipients, which includes assessing the return and mailing a notice of assessment and refund, if applicable.
The processing time is a targeted time for processing GST/HST returns filed by businesses. Processing times include most steps from the day we receive your return to when we may send you your notice of assessment (if applicable).
Due to COVID-19, you may experience a delay in the processing of your taxpayer relief request. Learn more: Cancel or waive penalties or interest - ca-ciconline.com
The targeted time is based on the assumption that we have all of the information needed to process your clearance certificate request.
If you have not received your clearance certificate or a clearance certificate officer has not contacted you by the anticipated date indicated, please call the CRA's Individual tax enquiries line at 1-800-959-8281.
The targeted date is based on the assumption that we have all of the information required to process your application. If we need to contact you for more information, there could be delays in processing your application and sending you any payment you are entitled to receive.
Applying for the Canada child benefit does not guarantee that you will receive benefit payments. We need to determine your eligibility based on the information you provide to us. After we process your application, we will send you a notice. It will tell you if you will get benefits, how much your payment will be, and what information we used to calculate the amount.
The processing time noted is a targeted time for processing a Disability Tax Credit Certificate (Form T2201).
Some applications are considered complex and will take longer to process. Complex requests include situations where additional information or clarification from the medical practitioner, or, supporting documentation from the taxpayer is required.
The CRA aims to meet this standard 95% of the time.
The processing times noted are the CRA’s published service standards for reviewing corporation income tax returns that include a federal film tax credit or an equivalent provincial film tax credit. The dates provided are only estimates, they do not account for delays outside of CRA’s control.
For the month of November 2023, we met this service standard 97% of the time. Note: there may be variances in a given month based on seasonality and intake.
For more information, see the FAQ section.
The processing times noted are the CRA’s published service standards for reviewing corporation income tax returns that include a federal film tax credit or an equivalent provincial film tax credit. The dates provided are only estimates, they do not account for delays outside of CRA’s control.
For the month of November 2023, we met this service standard 94% of the time. Note: there may be variances in a given month based on seasonality and intake.
For more information, see the FAQ section.
The processing times noted are the CRA’s published service standards for reviewing corporation income tax returns that include a federal film tax credit or an equivalent provincial film tax credit. The dates provided are only estimates, they do not account for delays outside of CRA’s control.
For the month of November 2023, we met this service standard 94% of the time if your claim was not selected for an audit and 97% of the time if your claim was selected for an audit. Note: there may be variances in a given month based on seasonality and intake.
For more information, see the FAQ section.
The processing times noted are a targeted time for processing SR&ED claims. Processing times do not account for delays outside of the CRA's control, which can include the following:
- an incomplete claim
- an SR&ED claim filed without the associated income tax return
- there is no response to the CRA's requests for information or to a CRA proposal letter
- cases where the claimant postpones or cannot schedule meetings with the CRA
- cases where a CRA review/audit of a previous-year SR&ED claim affects a current-year claim
For the month of November 2023, we met this service standard 97% of the time. Note: there may be variances in a given month based on seasonality and intake.
For more information, see the FAQ section.
The processing times noted are a targeted time for processing SR&ED claims. Processing times do not account for delays outside of the CRA's control, which can include the following:
- an incomplete claim
- an SR&ED claim filed without the associated income tax return
- there is no response to the CRA's requests for information or to a CRA proposal letter
- cases where the claimant postpones or cannot schedule meetings with the CRA
- cases where a CRA review/audit of a previous-year SR&ED claim affects a current-year claim
For the month of November 2023, we met this service standard 94% of the time. Note: there may be variances in a given month based on seasonality and intake.
For more information, see the FAQ section.
The processing times noted are a targeted time for processing SR&ED claims. Processing times do not account for delays outside of the CRA's control, which can include the following:
- an incomplete claim
- an SR&ED claim filed without the associated income tax return
- there is no response to the CRA’s requests for information or to a CRA proposal letter
- cases where the claimant postpones or cannot schedule meetings with the CRA
- cases where a CRA review/audit of a previous-year SR&ED claim affects a current-year claim
For the month of November 2023, we met this service standard 94% of the time if your claim was not selected for a review and 97% of the time if your claim was selected for a review. Note: there may be variances in a given month based on seasonality and intake.
For more information, see the FAQ section.
The processing times noted are a targeted time for processing SR&ED claims. Processing times do not account for delays outside of the CRA's control, which can include the following:
- an incomplete claim
- an SR&ED claim filed without the associated income tax return
- there is no response to the CRA's requests for information or to a CRA proposal letter
- cases where the claimant postpones or cannot schedule meetings with the CRA
- cases where a CRA review/audit of a previous-year SR&ED claim affects a current-year claim
For more information, see the FAQ section.
The processing times noted are a targeted time for processing SR&ED claims. Processing times do not account for delays outside of the CRA's control, which can include the following:
- an incomplete claim
- an SR&ED claim filed without the associated income tax return
- there is no response to the CRA's requests for information or to a CRA proposal letter
- cases where the claimant postpones or cannot schedule meetings with the CRA
- cases where a CRA review/audit of a previous-year SR&ED claim affects a current-year claim
For the month of November 2023, we met this service standard 94% of the time. Note: there may be variances in a given month based on seasonality and intake.
For more information, see the FAQ section.
The processing times noted are a targeted time for processing SR&ED claims. Processing times do not account for delays outside of the CRA's control, which can include the following:
- an incomplete claim
- an SR&ED claim filed without the associated income tax return
- there is no response to the CRA's requests for information or to a CRA proposal letter
- cases where the claimant postpones or cannot schedule meetings with the CRA
- cases where a CRA review/audit of a previous-year SR&ED claim affects a current-year claim
For the month of November 2023, we met this service standard 94% of the time if your claim was not selected for review. Note: there may be variances in a given month based on seasonality and intake.
For more information, see the FAQ section.
The processing time is a targeted date for reviewing and responding to submissions to approve, amend or terminate specimen plans for disability savings plans, education savings plans, retirement income funds, retirement savings plans or tax-free savings accounts. Processing times include most steps from the day we receive your application to when we make a decision; including any supporting documents.
The processing time is a targeted time for reviewing and responding to submissions to approve, amend or terminate specimen plans for disability savings plans, education savings plans, retirement income funds, retirement savings plans or tax-free savings accounts. Processing times include most steps from the day we receive your application to when we make a decision; including any supporting documents.
The processing time is a targeted date for reviewing and responding to actuarial valuation reports. Processing times include most steps from the day of receipt of the actuarial valuation report to when we make a decision; including any supporting documents.
The processing time is a targeted time for reviewing and responding to actuarial valuation reports. Processing times include most steps from the day of receipt of the actuarial valuation report to when we make a decision; including any supporting documents.
The processing time is a targeted date for reviewing and responding to applications to register new pension plans and deferred profit sharing plans. Processing times include most steps from the day of receipt of an application to register a pension plan or a deferred profit sharing plan to when we make a decision; including any supporting documents.
The processing time is a targeted time for reviewing and responding to applications to register new pension plans and deferred profit sharing plans. Processing times include most steps from the day of receipt of an application to register a pension plan or a deferred profit sharing plan to when we make a decision; including any supporting documents.
The processing time is a targeted date for reviewing and responding to submissions to approve, amend or terminate specimen plans for disability savings plans, education savings plans, retirement income funds, retirement savings plans or tax-free savings accounts. Processing times include most steps from the day we receive your application to when we make a decision; including any supporting documents.
The processing time is a targeted date for reviewing and responding to submissions to approve, amend or terminate specimen plans for disability savings plans, education savings plans, retirement income funds, retirement savings plans or tax-free savings accounts. Processing times include most steps from the day we receive your application to when we make a decision; including any supporting documents.
The processing time is a targeted time for responding to written enquiries concerning charities. Some enquiries are considered complex and will take longer to process.
The processing time is a targeted time for reviewing and responding to applications for charitable registration. Applications for charitable status are reviewed on a first come, first served basis.
Each application for registration is unique. As a result, factors such as complexity and completeness of an application, the speed with which the applicant provides information to the CRA and volume of applications received by the CRA, all affect processing times.
This excludes highly technical and precedent and/or policy-setting rulings and interpretations. By receiving as much information as possible with the initial request, we can provide a more accurate, timely and complete response. For more information on supporting documentation, please refer to paragraph 35 of GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service .
The processing time is a targeted time for issuing advance income tax rulings to taxpayers. Processing times include most steps from the day we receive your request to when we make a decision; including all essential information and supporting documentation.
The processing time is a targeted time for the resolution of your tax objection and the actual response time may vary. It does not include any time it takes you to provide more information. For more details go to: Processing times and complexity levels – Income tax and GST/HST objections .
The processing time is a targeted time for the resolution of your tax objection and the actual response time may vary. It does not include any time it takes you to provide more information. For more details go to: Processing times and complexity levels – Income tax and GST/HST objections .
If you want to know the status of your high complexity objection , and you don't have the contact information for your appeals officer, call an Appeals Intake Centre. For contact details, go to: Processing times and complexity levels – Income tax and GST/HST objections .
The processing time is a targeted time for issuing decision letters for taxpayer relief requests to cancel or waive penalties and interest. The actual response time may vary. It does not include any time it takes you to provide more information. It does not include non-resident requests for cancelling or waiving penalties and interest; taxpayer relief requests to accept late, amended, or revoked elections; or requests to issue refunds or to reduce the amount payable beyond the normal three-year period.
The processing time is a targeted time for processing a request to authorize or cancel a representative. Processing time applies from the latest date we receive the request (provided it can be verified and that it includes all the necessary supporting documents) related to your request to the date we make a decision.
The processing time is a targeted date for processing your application based on eligibility and the assumption that we have all of the correct information needed to process the application.
For more information, please visit Canada Recovery Sickness Benefit (CRSB) .
The processing time is a targeted time for processing your application based on eligibility and the assumption that we have all of the correct information needed to process the application.
For more information, please visit Canada Recovery Sickness Benefit (CRSB) .
The processing time is a targeted date for processing your application based on eligibility and the assumption that we have all of the correct information needed to process the application.
For more information, please visit Canada Recovery Caregiving Benefit (CRCB) .
The processing time is a targeted time for processing your application based on eligibility and the assumption that we have all of the correct information needed to process the application.
For more information, please visit Canada Recovery Caregiving Benefit (CRCB) .
Note: Due to an increase in volume, it may take 8-10 weeks to process your request.
Note: Due to an increase in volume, it may take 8-10 weeks to process your request.
Last updated on: 2024-01-26 | Updated weekly
Last updated on: 2024-01-01 | Updated monthly
Frequently asked questions
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How are processing times calculated?
The CRA service standards are used to calculate processing times.
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How are processing times calculated?
The processing time is a targeted time and the actual response time from the CRA may vary based on any of the following:
- how complex the objection is
- whether the objection was submitted with all of the supporting information and documentation
- whether the objection and supporting documents were submitted on paper or electronically
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How are processing times calculated?
The processing time is a targeted time and the actual response time from the CRA may vary based on any of the following:
- how complex the request is
- whether the request was submitted with all of the supporting information and documentation
- whether the request and supporting documents were submitted on paper or electronically
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How long will it take to process my return?
We strive to process 95% of returns within 4 weeks for electronically filed returns and 8 weeks for paper filed returns, however, some returns may be selected for further review and may take more time.
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What are service standards at the CRA?
Service standards state the level of performance that citizens can reasonably expect to experience under normal circumstances. The Canada Revenue Agency has developed these standards as part of its ongoing commitment to quality client service.
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How long do I have to wait for my notice?
Once we have processed your GST/HST return we issue a notice of (re)assessment if we owe you a refund or if the (re)assessment results in an amount owing greater than the payment made on filing. If you are registered for email notifications from the CRA, once we have processed your GST/HST return we will send you an email notification to inform you that there is mail available for you to view online.
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How long will it take to process my return and have the notice of assessment issued?
Our goal is to issue your notice of assessment within 6 weeks of receiving your digital corporation income tax return.
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Why do some returns take longer to process than others?
Returns may take longer to process if they:
- contain errors
- are missing information
- need specialized processing
- need more review
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How do I change my return?
The following link provides information on How to change your return .
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Why did my return take longer to process than the service standard?
The CRA aims to meet this service standard 95% of the time. If your return is complex, missing information, or requires further verification, we may exceed the normal service standard .
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Why do some submissions take longer to process than others?
The 120-day estimate is for standard requests and assumes we have received all requested documents. However, in some situations, we may need to do more review before issuing the clearance certificate, which will increase the processing time.
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What supporting documentation is required to process my application?
For information on required supporting documentation, go to: Canada child benefit - How to apply
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What is a complete claim?
Claims are only reviewed after we receive a complete claim. If more than one film or media tax credit is being claimed in one T2 return, all of the tax credit claims must be complete before we start the review. A claim is complete when we receive all of the required documents. The documents required vary based on the tax credit being claimed.
For more information, you can visit the Film and media tax credits webpage, which has information on:
- the various federal and provincial film and media tax credits
- eligibility: who can apply and what kind of productions qualify
- claiming your credit, including what makes a claim complete
- the review/audit process
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What is a complete SR&ED claim?
A complete SR&ED claim includes an income tax return (T1 or T2), a completed Form T661 with all the prescribed information,* as well as Form T2038 (IND) for individuals and Schedule 31 for corporations. If any of these documents are missing, the claim will be considered incomplete.
*Prescribed information is the information to be provided on a form. It involves the manner of filing a form as authorized by the minister of national revenue. For more information, see section 4.0 of the SR&ED Filing Requirements Policy .
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How do I avoid delays?
Please see Tips for avoiding delays .
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Is it possible that I might receive a response earlier or later than the time estimated by Check CRA processing times tool?
The processing time indicated by the Check CRA processing times tool is an estimate only and the actual response time from the CRA may vary.
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How long will it take to process my request?
- A request to add or cancel a representative submitted in My Business Account is processed instantly.
- A request to add a representative submitted through Represent a Client will be processed within three business days.
- A paper request to add or cancel a representative will be processed within four weeks.
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My current tax year return was filed more than 14 days ago, but I haven't received my notice of assessment. What should I do?
You can go to My Account to see the status of your return. The status may show as:
- assessed (If you did not receive an acknowledgement email, please verify your email address in My Account)
- in process (The CRA is assessing your return)
- received (The CRA received your return, but has not assessed it)
- not received (The CRA did not receive your return, and you may want to file your return again)
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My current tax year return was filed more than 8 weeks ago, but I haven't received my notice of assessment. What should I do?
You can go to My Account to see the status of your return. The status may show as:
- assessed (If you did not receive an acknowledgement email, please verify your email address in My Account)
- in process (The CRA is assessing your return)
- received (The CRA received your return, but has not assessed it)
- not received (The CRA did not receive your return, or the CRA received your return but did not yet update this status.)
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What is ReFILE?
ReFILE is an online service that lets you send online adjustments for income tax and benefit returns. For more information go to ReFILE: Online adjustments for income tax and benefit returns .
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How can I view my notice of assessment online?
You can find a copy of your notice of assessment under the “View Mail” page from your My Business Account online service (MyBA).
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How can I view my notice of assessment online?
You may view your notice of assessment online through My Business Account or Represent a Client in the “Mail” option.
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How is the Canada child benefit (CCB) payment calculated?
Your CCB payments are calculated based on:
- the number of children who live with you
- the ages of your children
- your adjusted family net income
Your family net income is your net income plus the net income of your spouse or common-law partner, if you have one.
You both must do your taxes on time every year in order to continue receiving the benefit and credit payments you are entitled to, even if you have no income in the year.
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What are delays outside of the CRA's control?
The delays in processing FMTC claims caused by the taxpayer or their representative are considered delays outside of the CRA's control. These delays are not included in calculating the service standards. Some situations outside of the CRA's control that may lead to delays in processing FMTC claims are:
- an incomplete claim is filed
- there is no response to the CRA's requests for information or to a CRA proposal letter
- the claimant postpones or cannot schedule meetings with the CRA
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What are delays outside of the CRA's control?
Delays in processing SR&ED claims caused by the taxpayer or his/her representative are considered delays outside of the CRA's control. These delays are not included in calculating the service standards. Some situations outside of the CRA's control that may lead to delays in processing SR&ED claims are:
- an incomplete claim is filed
- an SR&ED claim is filed without the associated income tax return
- there is no response to the CRA's requests for information or to a CRA proposal letter
- the claimant postpones or cannot schedule meetings with the CRA
- a CRA review/audit of a previous-year SR&ED claim affects a current-year claim
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I haven't been contacted by the CRA about my notice of objection. Is there someone I can speak with about the status of my objection?
You can call the Appeals Intake Centre to check on the status of your objection. For contact details, go to: Processing times and complexity levels – Income tax and GST/HST objections .
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If it takes me time to respond to a CRA request for additional information, will that have any impact on the processing time?
Yes. To get a more accurate idea when you can expect the decision, you should add the number of days it takes you to respond to any estimate the Check CRA processing times tool provides.
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Why did my request take longer to process?
Missing or incorrect information on the request will cause a delay in processing.
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What are the processing timelines for late-filed returns?
The CRA's return processing service standard applies to those tax year returns that are filed on time. For late-filed returns, the CRA will make every effort to process them in a timely manner.
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What is CMR?
Change my return (CMR) is a secure My Account service that lets you make an online adjustment to your returns for the 10 previous calendar years. For more information, go to Change my return .
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My notice of assessment has been issued, how do I make a payment online?
For information on making a payment online, go to Make a payment .
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I filed my return, when can I expect my refund?
Once your return has been processed unless you have to file any returns under the Excise Tax Act, the Income Tax Act, the Excise Act, 2001, or the Air Travellers Security Charge Act, but have not done so. Any GST/HST refund you are entitled to will be held until all required returns are filed. If you are a sole proprietor or partnership, your personal income tax refund will also be held.
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Where can I find information about the FMTC service standards?
For information about the FMTC service standards and the CRA's success rate in meeting them, see Service standards .
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Where can you find information about the SR&ED service standards?
For information about the SR&ED service standards and the CRA's success rate in meeting them, see Service standards .
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If it takes me time to respond to a CRA request for additional information, will that have any impact on the processing time?
The number of days for the CRA to resolve an objection excludes the time it takes you to provide the CRA with additional information to support your objection. You should add those days on to any estimate provided by the Check CRA processing times tool to get a more accurate idea when you can expect your objection to be resolved.
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Why do some submissions take longer to process than others?
Processing time is based on the complexity level of the request and whether or not any additional information is required. We aim to complete all requests within our service standard of within 180 calendar days of receiving the request, 85% of the time.
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How will I know if my request has been processed, is there something that I can check online?
You can check the list of your authorized representatives in the Authorize or Manage section of My Business Account .
A representative can view the list of businesses they are authorized for on the 'Authorization request - view or add authorization request' screen in Represent a Client .
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Can I change my return for any tax year?
Generally you can only request a change to a return for a tax year ending in any of the 10 previous calendar years. For example, a request made in 2021 must relate to the 2011 or a later tax year to be considered.
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If more information is required, how do I submit documents online?
For information on how to submit documents online, go to Submit documents online .
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Why are processing times different (paper vs online)?
Returns filed online are received in real time into our systems where as paper filed returns have to be manually sorted and processed.
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What are the differences between filing online and on paper?
Filing online is done with the convenience of doing it from your home or office through one of our electronic filing options like My Business Account , GST/HST Netfile or Telefile , Electronic Data Interchange (EDI via your bank) or GST/HST Internet File Transfer. The return is sent to CRA electronically in real time and is processed into our systems. Paper filing involves manually filling in the paper return and then delivering it to CRA either by, mail, hand delivering it to your local tax centre, or bringing your debit return to your bank.
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How long will it take to process my return and have the notice of assessment issued?
Our goal is to issue your notice of assessment within 16 weeks of receiving your digital corporation income tax return.
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Why did my return take longer to process than the service standard?
Occasionally returns are selected for further review and we are unable to meet the service standard .
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Where can I find more information about the Canada Emergency Response Benefit?
More information can be found at Questions and Answers on the Canada Emergency Response Benefit .
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Will I get your payment by cheque or direct deposit?
If you are registered for direct deposit, your payment will be deposited into your account. If you are not registered for direct deposit, a cheque will be mailed to the address on file.
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What if I have debt on file?
Note: If you owe an amount to the CRA, part or all of your payment may be applied to your debt. Any remaining amount will be issued to you as a new payment.
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What if I find the original cheque after I submitted my form 535 – request for duplicate payment?
Return the original cheque, uncashed, with an explanation letter to the following address:
Returned Cheques
Imaging and Receiver General Operations Directorate
PO Box 2000
Matane QC G4W 4N5 -
What would delay the processing of my request?
- Form 535 not completed
- Returned mail
- More review needed (for example, debt showing on account)
For more information about uncashed cheques go to Uncashed cheques from the Canada Revenue Agency - ca-ciconline.com
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