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.
- Circumstances that may warrant acceptance of your request
Missed tax deductions or credits, salary tax deduction overpayments, no effect to the tax return of another individual.
- Instances when your request will or may be denied
Provincial benefit or credit time limitations, permissive deductions, and more…
- Limitation period on exercising discretion and the deadline for requesting relief
Limitation period, the 10-year deadline.
- Submitting your request
How to submit your request, where to send your request, the recommended form to use.
- Information you must include with your request
Your contact information, identification number, tax years, relevant documents, explaining your request.
- After the Canada Revenue Agency (CRA) receives your request
Who at the CRA is authorized to approve or deny your request, contacting you for clarification or missing information?
- Approval or denial of your request
Notifying you of the decision, your right to a second review.
- Judicial review
When and how to request judicial review, request timeframe, what the Federal Court will determine.
- Invalid requests
What is considered an invalid request?
- Requests made while an objection or appeal is in progress
What will happen to your relief request when you have also filed an objection or appeal to an assessment and the objection or appeal is still in progress?
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