How to change your return

You can request a change to your income tax and benefit return by amending the amount entered on specific lines of your return. Wait until you receive your notice of assessment before asking for changes to your return.

Do not file a new return for that year unless the return you want to amend was assessed under subsection 152(7) of the Income Tax Act.

Change your return online

My Account

My Account is a secure portal that lets you view your income tax and benefit information and manage your tax affairs online.

Change my return

Change my return is a secure My Account service that allows you to make online adjustment requests for the 10 previous calendar years. For example, a request made in 2023 must relate to tax year 2013 or later to be considered.

The CRA has improved features in Change my return to make it easier to change your return online. These new features guide you through common adjustments such as adjustments to add tax information slips and claiming the disability tax credit.

The enhancements to Change my return include questions and messages when:

• additional information is needed
• errors are detected
• supporting documentation is needed to finalize your request

For information on processing times, see Processing times.

New options in Change my return

You can now make an online request to apply certain losses:

• carry-back amounts such as capital or non-capital losses
• carry-forward amounts such as farming or fishing losses or restricted farm losses

You can also make an online election to split pension income.

You can now use Change my return to change certain non-resident returns, such as those for:

• deemed residents
• factual residents
• immigrants
• emigrants
• section 115
• deemed non-residents

For more information on filing a non-resident return, see Non-residents of Canada.

You cannot use Change my return to change any of the following:

• a return that has not been assessed yet
• a return where nine reassessments have been processed for a particular tax year
• a bankruptcy return
• a return for the year before the year of bankruptcy
• a non-resident return that is not listed above
• a return where you have income from a business that has a permanent establishment outside your province or territory of residence (complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions)
• a return that was filed by the CRA under subsection 152(7) of the Income Tax Act

In any of these cases, make your request By mail.

ReFILE

ReFILE is an online service that lets individuals and EFILE service providers send online adjustment requests for income tax and benefit returns with certified NETFILE software and EFILE software.

To use ReFILE, your income tax and benefit return must have been filed electronically.

Individuals who used NETFILE can use ReFILE to make adjustment requests for 2023, 2022, 2021, 2020 and 2019 returns.

EFILE service providers can send adjustment requests for 2023, 2022, 2021, 2020 and 2019 returns. If you have questions about the functionality available in your software package, contact your software provider.

The CRA has improved features in ReFILE to include questions and messages when:

• additional information is needed
• errors are detected
• supporting documentation is needed to finalize your request.

New options in ReFILE

You can now:

• carry-back amounts such as capital or non-capital losses
• elect to split pension income

  Note

  Before a request can be allowed, both the transferring spouse or common-law partner and the receiving spouse or common-law partner must ask for an adjustment if the elected split-pension amount was not previously claimed. For more information, see How do you split your pension income.

You cannot use ReFILE to do any of the following:

• change a return that has not been assessed yet
• change a return where nine reassessments have been processed for a particular tax year
• change a bankruptcy return
• change a return before the year of bankruptcy
• change a return for an international or non-resident taxpayer (including deemed residents of Canada, newcomers to Canada, and individuals who left Canada during the year)
• change a return where you have income from a business with a permanent establishment outside your province or territory of residence (complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions)
• make an initial change to a return that was assessed under subsection 152(7) of the Income Tax Act
• make or revise an election (for example, using Form T2057, Election on Disposition of Property by a Taxpayer to a Taxable Canadian Corporation)
• apply for Tax credits and benefits for individuals
• allocate a refund to other CRA accounts
• apply for the disability tax credit
• change a tax year that has a reassessment in progress for the same tax year

To learn more about ReFILE and the exceptions, go to ReFILE.

After you have made online changes to your income tax and benefit return, keep all your receipts and supporting documents in case the CRA asks to see them later. Only provide supporting documents when asked to do so and using the method of submission requested in the CRA's letter.

Change your return by mail

For faster service, submit your request for changes electronically using Change My Return in My Account or ReFILE.

If you have to make your adjustment request by mail, send the following to your tax centre:

• a completed Form T1-ADJ, T1 Adjustment Request
• all supporting documents for the change, including those for the original assessment, unless you have already sent them to the CRA

Send your current year return separately from any request to change your return for another year.

Processing times

The CRA's goal is to send you a notice of reassessment as well as any refund, or a letter explaining why the CRA did not make the changes you asked for, within:

• two weeks, when you request an adjustment online
• eight weeks, when you file a paper adjustment request

For more information, go to Service Standards in the CRA.

Complex adjustment requests

Processing time frames apply to routine adjustment requests. Some change requests are considered complex and will take longer to process due to the additional verification required. They include adjustments related to:

• multiple tax returns
• tax years beyond the normal three-year reassessment period
• a bankruptcy return
• a deceased taxpayer
• a carry-back amount such as a capital or non-capital loss
• an international or non-resident client
• the elected split-pension amount
• a request from the CRA to you or your authorized representative for more information or documentation

Processing your request is the CRA's highest priority. The time required to complete a complex adjustment request varies with the type of adjustment and the circumstances involved. The CRA continually strives to find the right balance between processing timeliness and the need to protect the integrity of the self-assessment tax system.

When the review is done

The CRA will send you one of the following:

• a notice of reassessment showing any changes to your return
• a letter explaining why the CRA did not make changes you asked for or why no changes were needed

To change your address, go to Update your CRA information: Change your address.

Forms and publications

• Form T1-ADJ, T1 Adjustment Request
• Form T183, Information Return for Electronic Filing of an Individual's Income Tax and Benefit Return
• Income Tax Package