Refund or reduce the amount payable beyond the normal three-year period

For individuals (other than a trust) and graduated rate estates, the Income Tax Act sets a three-year limitation period from the:

  • end of the tax year to file an income tax return to claim a tax refund
  • date of the original notice of assessment to request an adjustment to an assessment issued for a previous tax year

As of January 1, 2016, a testamentary trust that is not a graduated rate estate can no longer file an income tax return or ask for an adjustment for a refund or reduction in tax payable after the normal three-year period has expired for the 2016 and later tax years. Testamentary trusts can file a return or ask for an adjustment for the 2015 and previous tax years.

The topics below provide more information in respect of the Minister's discretion to relieve an individual (other than a trust) and a graduated rate estate from the three-year limitation period and, with certain conditions, to accept requests to give the individual or the graduated rate estate a refund or reduction in tax.

Topics

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