Circumstances that may warrant acceptance of your request
The Canada Revenue Agency (CRA) may issue a refund or reduce the amount owed if it is satisfied that such a refund or reduction would have been made if:
- the return or request had been filed or made on time; and
- the necessary assessment is correct in law and has not been already allowed.
You can make a request for a refund or adjustment if you were not aware of, or missed, claiming a deduction or credit that is available for the year, including any overpayment of taxes deducted from your salary.
In addition to deductions or credits, you can also ask the CRA to redetermine the following amounts that are considered either as a payment on account of tax or overpayment of tax:
- Canada Child Tax Benefit (CCTB) payments available to eligible individuals for qualified dependents;
- goods and services tax/harmonized sales tax (GST/HST) credit available to eligible individuals;
- refundable medical expenses supplement available to eligible individuals;
- working income tax benefit (WITB) available to eligible individuals;
- working income tax benefit (WITB) disability supplement available to eligible individuals;
- refundable Quebec abatement for income earned in Quebec by an individual resident in Quebec;
- refundable investment tax credit available to taxpayers;
- refundable First Nations abatement for individuals who are subject to income tax legislation of certain First Nations;
- the tax credit that a beneficiary of a mining reclamation trust can claim;
- the tax credit that certain beneficiaries can claim for the Part XII.2 tax paid by a trust; and
- the tax credit a Canadian partnership flows through to its partners for the Part XII.2 tax paid by a trust.
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