Information you must include with your request
Individuals and graduated rate estates, or their authorized representatives, can request a refund or reduction to the amount payable beyond the normal three-year period by filing the income tax return(s) together with documentation or explanations to support their claim(s).
For information on how to submit your request, go to Submitting your request.
Supporting your request
To support your request, you should provide all relevant information, including the following, when applicable:
- your name, address, and telephone number
- your social insurance number, trust account number, or any other identification number the Canada Revenue Agency (CRA) assigned you
- the tax year(s) involved
- all relevant documents to support any claims being made
- an explanation for the adjustment being requested
- details or calculations of expenses or deductions being claimed
- proof of payment, such as cancelled cheques, for rental payments or a letter from a landlord
- official receipts or certified true copies of receipts, e.g., tuition, registered retirement savings plan, or charitable donation receipts
- copies of information slips, such as T3, T4, or T5
If proper documentation is not available
- If T4 information slips are relevant but are not available, you should provide a letter from the applicable employer(s), which states the income and deductions for the year. Otherwise, you should provide the full name and address of applicable employer(s), as well as copies of pay stubs or cancelled cheques.
- If other types of information slips are not available, e.g., T3, T5, you should provide the tax year, the name and address of the slip issuer, and the amount on the slip.
- If it is impossible to get the proper documentation, e.g., receipts, cancelled cheques, you should submit full details and a written explanation for consideration.
The CRA will try to reconstruct and validate the claim(s) by referring to its records. If we cannot do this, we will not approve the request.
- Indicate with your request if this is the first or second review request. A second review request is when you ask the CRA to reconsider its original decision.
- During the course of our review, we may contact you if we need additional information or documentation.
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