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

For individuals (other than a trust) and testamentary trusts, 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.

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


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