ARCHIVED - General Income Tax and Benefit Guide - 2016 - Refund or balance owing and other information
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- Step 6 – Refund or balance owing
- Summary of tax and credits (page 4 of your return)
- Line 420 – Net federal tax
- Line 421 – CPP contributions payable on self-employment and other earnings
- ▼ Line 422 – Social benefits repayment
- ▼ Line 428 – Provincial or territorial tax
- Line 430 – Employment insurance premiums payable on self-employment and other eligible earnings
- ▼ Line 437 – Total income tax deducted
- Line 438 – Tax transfer for residents of Quebec
- ▼ Line 440 – Refundable Quebec abatement
- Line 448 – CPP overpayment
- Line 450 – Employment insurance overpayment
- Line 452 – Refundable medical expense supplement
- Line 453 – Working income tax benefit (WITB)
- Line 454 – Refund of investment tax credit
- Line 456 – Part XII.2 trust tax credit
- Line 457 – Employee and partner GST/HST rebate
- Lines 458 and 459 – Children’s fitness tax credit
- New Lines 468 and 469 – Eligible educator school supply tax credit
- ▼ Line 476 – Tax paid by instalments
- ▼ Line 479 – Provincial or territorial credits
- ▼ Line 484 – Refund
- ▼ Line 485 – Balance owing
- Summary of tax and credits (page 4 of your return)
- After you file
- For more information
Step 6 – Refund or balance owing
Summary of tax and credits (page 4 of your return)
Line 420 – Net federal tax
Line 421 – CPP contributions payable on self-employment and other earnings
If you were not a resident of Quebec on December 31, 2016, claim the Canada Pension Plan (CPP) contributions you have to pay from Schedule 8 or Form RC381, Inter-provincial calculation for CPP and QPP contributions and overpayments for 2016, whichever applies.
If you were a resident of Quebec on December 31, 2016, this line does not apply to you. Claim the Quebec Pension Plan contributions you have to pay on your provincial income tax return for Quebec.
Line 430 – Employment insurance premiums payable on self-employment and other eligible earnings
Complete Schedule 13 to calculate your employment insurance premiums for 2016.
Claim the amount from line 10 of your Schedule 13 on line 430.
▼ Line 422 – Social benefits repayment
Claim the social benefits repayment from line 235 of your return.
▼ Line 428 – Provincial or territorial tax
If you were not a resident of Quebec on December 31, 2016, use Form 428 to calculate your provincial or territorial tax. Attach a copy to your paper return.
If you were a resident of Quebec on December 31, 2016, this line applies to you only if you had income from a business (including income you received as a limited or non-active partner) and the business has a permanent establishment outside Quebec. In that case, use Form T2203, Provincial and Territorial Taxes for 2016 – Multiple Jurisdictions, to calculate your tax for provinces and territories other than Quebec. Attach a copy to your paper return. To calculate your tax for Quebec, you will have to file a provincial income tax return for Quebec.
▼ Line 437 – Total income tax deducted
Claim the total of the amounts shown in the "Income tax deducted" box of all your Canadian information slips.
If you were not a resident of Quebec on December 31, 2016, but you had Quebec provincial income tax withheld from your income, also include those amounts on this line and attach your provincial information slips to your paper return.
If you were a resident of Quebec on December 31, 2016, do not include any of your Quebec provincial income tax deducted.
If you and your spouse or common-law partner elected to split pension income, follow the instructions at Step 5 on Form T1032, Joint Election to Split Pension Income, to calculate the amount to claim on line 437 of your and your spouse's or common-law partner's returns.
Line 438 – Tax transfer for residents of Quebec
If you were a resident of Quebec on December 31, 2016, and you earned income, such as employment income, outside Quebec during 2016, tax may have been deducted for a province or territory other than Quebec.
You can transfer to the province of Quebec up to 45% of the income tax shown on information slips issued to you by payers outside Quebec.
If you or your spouse or common-law partner elected to split-pension income and you are the receiving spouse or common-law partner, include in the calculation of the transfer only the part of the income tax added on line 437 relating to the split-pension amount. If you are the transferring spouse or common-law partner, do not include the part of the income tax subtracted on line 437 relating to the split-pension amount.
Enter on line 438 of your federal return and on line 454 of your provincial income tax return for Quebec the transfer amount (up to the maximum). If the taxable income on your provincial income tax return for Quebec is zero, no transfer is necessary.
▼ Line 440 – Refundable Quebec abatement
The Quebec abatement reduces your balance owing and may even give you a refund.
If you were a resident of Quebec on December 31, 2016, and you did not have a business with a permanent establishment outside Quebec, your refundable Quebec abatement is 16.5% of the basic federal tax on line 55 of Schedule 1.
If you had income from a business (including income you received as a limited or non-active partner) and the business has a permanent establishment outside Quebec, or you were not a resident of Quebec on December 31, 2016, and the business has a permanent establishment in Quebec, use Form T2203, Provincial and Territorial Taxes for 2016 – Multiple Jurisdictions, to calculate your abatement.
Line 448 – CPP overpayment
If you were not a resident of Quebec on December 31, 2016, and you contributed more to the Canada Pension Plan (CPP) than you had to (see line 308), claim the difference on this line. We will refund the excess contributions to you or use them to reduce your balance owing.
If you were a resident of Quebec on December 31, 2016, this line does not apply to you. Claim the excess contribution on your provincial income tax return for Quebec.
Line 450 – Employment insurance overpayment
If you were not a resident of Quebec on December 31, 2016, and contributed more than you had to (see line 312), claim the difference on line 450. We will refund the excess contribution to you or use it to reduce your balance owing. If the difference is $1 or less, you will not receive a refund.
If you repaid some of the employment insurance (EI) benefits you received, do not claim the repayment on this line. You may be able to claim a deduction on line 232 of your return for the benefits you repaid.
If you were a resident of Quebec on December 31, 2016, and contributed more than you had to (see line 312), claim the difference on line 450. If you completed Schedule 10, enter, in dollars and cents, the amount from line 25 on line 450.
The excess contribution on line 450 is reduced by the provincial parental insurance plan premiums that you have to pay (line 376 of Schedule 1). The part of the excess contribution used will be transferred directly to Revenu Québec. We will refund the unused excess contribution to you or use it to reduce your balance owing. If the difference is $1 or less, you will not receive a refund.
If you repaid some of the EI benefits you received, do not claim the repayment on this line. You may be able to claim a deduction on line 232 of your return for the benefits you repaid.
Line 452 – Refundable medical expense supplement
You may be able to claim a credit of up to $1,187 if all the following apply:
- You have an amount on line 215 of your return or on line 332 of Schedule 1.
- You were resident in Canada throughout 2016.
- You were 18 years of age or older at the end of 2016.
In addition, the total of the following two amounts has to be $3,465 or more:
- your employment income on lines 101 and 104 of your return (other than amounts received from a wage-loss replacement plan), minus the amounts on lines 207, 212, 229, and 231 of your return (but if the result is negative, use "0"); and
- your net self-employment income (not including losses) from lines 135 to 143 of your return.
You cannot claim this credit if the total of your net income (line 236 of your return) and your spouse's or common-law partner's net income (line 236 of his or her return, or the amount that it would be if he or she filed a return), minus any amount reported by you or your spouse or common-law partner on lines 117 and 125 of your or your spouse’s or common-law partner’s return is $50,017 or more. In addition, if you or your spouse or common-law partner deducted an amount on line 213, and/or the amount for a repayment of registered disability savings plan income included on line 232 of your return, we will add these amounts to your or your spouse's or common-law partner's net income when we calculate this credit.
If you were separated because of a breakdown in your relationship for a period of 90 days or more that included December 31, 2016, you do not have to include your spouse's or common-law partner's income when you calculate this credit.
Complete the chart for line 452 on the federal worksheet to calculate your claim. You can claim this credit for the same medical expenses you claimed on line 215 of your return and line 332 of Schedule 1.
Line 453 – Working income tax benefit (WITB)
The WITB is for low-income individuals and families who have earned income from employment or business. To find out if you can claim the WITB, see Schedule 6.
The WITB consists of a basic amount and a disability supplement. Complete Schedule 6 to calculate the basic WITB and, if applicable, the WITB disability supplement to which you may be entitled.
Claim on line 453 the amount calculated on Schedule 6 and attach a copy of this schedule to your paper return.
If you had an eligible spouse, only one of you can claim the basic WITB.
The person who receives the WITB advance payments is the person who must claim the basic WITB for the year.
If you had an eligible dependant, only one person can claim the basic WITB for that eligible dependant.
If you had an eligible spouse and one of you is entitled to the disability amount, that person should claim both the basic WITB and the WITB disability supplement.
If you had an eligible spouse and both of you are entitled to the disability amount, only one of you can claim the basic WITB. However, each of you must claim the WITB disability supplement on a separate Schedule 6.
Eligible spouse – For the purpose of the WITB, an eligible spouse is a person who meets all the following conditions. He or she:
- was your spouse or common-law partner on December 31, 2016;
- was a resident of Canada throughout 2016;
- was not enrolled as a full-time student at a designated educational institution for a total of more than 13 weeks in the year, unless he or she had an eligible dependant at the end of the year;
- was not confined to a prison or similar institution for a period of 90 days or more during the year; and
- was not exempt from income tax in Canada for a period in the year when the person was an officer or servant of another country, such as a diplomat, or a family member or employee of such a person at any time in the year.
Eligible dependant – For the purpose of the WITB, an eligible dependant is a person who meets all the following conditions. He or she:
- was your or your spouse's or common-law partner's child;
- was under 19 years of age and lived with you on December 31, 2016; and
- was not eligible for the WITB for 2016.
To calculate working income on lines 385 and 386 of Schedule 6, you must include the tax exempt part of employment income, other employment income, business income (excluding losses), and scholarship income earned on a reserve. Also include on these lines the tax exempt part of any allowance you received as an emergency volunteer.
To calculate adjusted family net income on lines 388 and 389 of Schedule 6, you must include the tax exempt part of all income earned or received on a reserve less the deductions related to the income. For example, if you are a registered Indian, or person entitled to be registered under the Indian Act, and you received employment insurance benefits shown in box 18 of a T4E slip, you must include this amount on line 388. Also include on these lines the tax exempt part of any allowance you received as an emergency volunteer.
For more information, go to working income tax benefit (WITB) or see Form RC201, Working Income Tax Benefit Advance Payments Application for 2017.
You worked last year, but had a low income?
You may be eligible for the working income tax benefit.
For more information visit Working income tax benefit (WITB).
Line 454 – Refund of investment tax credit
If you are eligible for an investment tax credit (line 412 of Schedule 1) based on expenditures made in 2016, you may be able to claim a refund of your unused investment tax credit. This refund will reduce the credit available to you for other years.
Calculate the refundable part of your investment tax credit on Form T2038(IND), Investment Tax Credit (Individuals). Attach a completed copy of the form to your paper return.
Line 456 – Part XII.2 trust tax credit
Line 457 – Employee and partner GST/HST rebate
If you deducted expenses from your income as an employee (line 212 or 229 of your return) or as a partner (lines 135 to 143 of your return), you may be eligible for a rebate of the GST/HST you paid on those expenses.
Generally, you can claim this rebate if one of the following applies:
- Your employer is a GST/HST registrant, other than a listed financial institution.
- You are a member of a GST/HST-registered partnership and you have reported on your return your share of the income from that partnership.
For a list of qualifying expenses and information about the GST/HST rebate for employees and partners go to GST/HST rebate for employees and partners. If you had expenses as an employee you can also use Guide T4044, Employment Expenses.
To claim this rebate use Form GST370, Employee and Partner GST/HST Rebate Application.
Generally, you have to report as income any GST/HST rebate you receive on the return for the year in which you receive it. For example, you may claim a rebate on your return for 2016. If we allow your claim and assess that return in 2017, you must report the rebate on your return for 2017.
If you received a GST/HST rebate in 2016 and you were an employee, see line 104. If you are a partner, call our business enquiries line at 1-800-959-5525.
Supporting documents - Attach a completed copy of form GST370 to your paper return.
Lines 458 and 459 – Children’s fitness tax credit
New You can claim up to a maximum of $500 per child, for eligible fees paid in 2016 for the cost of registration or membership for your or your spouse’s or common-law partner’s child in a prescribed program of physical activity. The child must have been under 16 years of age (or under 18 years of age if eligible for the disability tax credit at line 316) at the beginning of the year in which an eligible fitness expense was paid. The refundable portion of the credit is 15% of the total eligible fees.
You can claim this tax credit if another person has not already claimed the same fees and the total claimed is not more than the maximum allowable tax credit if only one of you were making the claim.
Children with disabilities – If the child is eligible for the disability tax credit and is under 18 years of age at the beginning of the year, you can claim an additional $500 if a minimum of $100 is paid for registration or membership fees for a prescribed program of physical activity.
You may have paid an amount that would qualify to be claimed as child care expenses (line 214) and the children’s fitness tax credit. If this is the case, you must first claim this amount as child care expenses. Any unused part can be claimed for the children’s fitness tax credit if the requirements are met.
If an expense is eligible for the children’s fitness tax credit, it is not eligible for the children’s arts amount (line 370 of Schedule 1).
If an organization provides your child with two distinct prescribed programs and one program is eligible for the children’s fitness tax credit and the other program is eligible for the children’s arts amount, you should receive two receipts. If you receive only one receipt, it must clearly show the amount paid to the organization for each distinct program.
To qualify for this tax credit, a program must:
- be ongoing (last at least eight consecutive weeks, or in the case of children's camps, five consecutive days);
- be supervised;
- be suitable for children; and
- require significant physical activity (most of the activities must generally include a significant amount of physical activity contributing to cardiorespiratory endurance and muscular strength, muscular endurance, flexibility, and/or balance).
For a child who is eligible for the disability tax credit, the requirement for significant physical activity is met if the activities result in movement and in an observable use of energy in a recreational context.
Physical activity includes horseback riding but does not include activities where a child rides mainly on or in a motorized vehicle.
Reimbursement of an eligible expense – You can claim only the part of the tax credit for which you have not been or will not be reimbursed. However, you can claim the full tax credit if the reimbursement is reported as income (such as a benefit shown on a T4 slip) and you did not deduct the reimbursement anywhere else on your return.
How to claim this credit
Enter the total eligible fees for the children’s fitness tax credit on line 458 (to the left of line 459). Enter the result of the calculation on line 459.
Supporting documents – Do not send any supporting documents when you file your tax return. Keep them in case we ask to see them later.
New Lines 468 and 469 – Eligible educator school supply tax credit
If you were an eligible educator you can claim up to $1,000 of eligible supplies expense.
You are considered an eligible educator if you were employed in Canada at any time during the 2016 tax year as:
- a teacher at an elementary or secondary school, or an early childhood educator at a regulated child care facility; and
- you held a teaching certificate, license, permit or diploma, or a certificate or diploma in early childhood education, which was valid and recognized in the province or territory in which you were employed.
Eligible supplies expense
An eligible supplies expense is an amount that you paid in 2016 for teaching supplies that meet all of the following conditions:
- you bought the teaching supplies for teaching or facilitating students’ learning;
- the teaching supplies were directly consumed or used in an elementary or secondary school or in a regulated child care facility in the performance of your employment;
- you were not entitled to a reimbursement, allowance, or any other form of assistance for the expense (unless the amount is included in the calculation of your income from any tax year and is not deductible in the calculation of your taxable income); and.
- the eligible supplies expense was not deducted from any person’s income for any year or included in calculating a deduction from any person’s tax payable for any year.
Teaching supplies are consumable supplies and prescribed durable goods.
Prescribed durable goods are:
- books, games and puzzles;
- containers (such as plastic boxes or banker boxes); and
- educational support software.
How to claim this credit
Enter, on line 468 (to the left of line 469), the total of the expenses for the eligible educator school supply tax credit. The refundable portion is 15% of the total eligible fees. Enter the result of the calculation on line 469.
Supporting documents – Do not send any supporting documents when you file your tax return. Keep them in case we ask to see them later. We may also ask you later to provide a written certificate from your employer or a delegated official of the employer (such as the principal of the school or the manager of the child care facility) attesting to your eligible supplies expense for the year.
▼ Line 476 – Tax paid by instalments
Claim the total instalment payments you made for your taxes for 2016.
In February 2017, we will issue you Form INNS1, Instalment Reminder, or Form INNS2, Instalment Payment Summary, which shows your total instalment payments for 2016 that we have on record. To view your instalment information, go to My Account for Individuals.
If you made an instalment payment for your taxes for 2016 that does not appear on this reminder or summary, also include that amount on line 476 of your return.
If tax was withheld from your income, claim on line 437 of your return the amounts shown on your information slips.
▼ Line 479 – Provincial or territorial credits
If you were a resident of Ontario, Manitoba, British Columbia, Yukon, the Northwest Territories, or Nunavut on December 31, 2016, use Form 479 to calculate your refundable provincial or territorial credits. Attach a copy to your paper return.
If you were a resident of Nova Scotia or Prince Edward Island, use Form 428 to calculate your claim for the Nova Scotia volunteer firefighters and ground search and rescue tax credit or the Prince Edward Island volunteer firefighter tax credit and enter the amount on line 479 of your return.
To claim the Alberta stock savings plan tax credit, use Form T89, Alberta stock savings plan tax credit, and enter the amount on line 479 of your return.
To claim the Newfoundland and Labrador Research and Development Tax Credit, use Form T1129, Newfoundland and Labrador Research and Development Tax Credit (Individuals) and enter the amount on line 479 of your return.
▼ Line 484 – Refund
If your total payable (line 435) is less than your total credits (line 482), enter the difference on line 484. This amount is your refund. Generally, if the difference is $2 or less for 2016, you will not receive a refund.
One person's refund cannot be transferred to pay another person's balance owing.
Although you may be entitled to a refund for 2016, we may keep some or all of it if you:
- owe or are about to owe a balance;
- have a garnishment order under the Family Orders and Agreements Enforcement Assistance Act;
- have certain other outstanding federal, provincial, or territorial government debts, such as student loans, employment insurance and social assistance benefit overpayments, immigration loans, and training allowance overpayments; or
- have any outstanding GST/HST returns from a sole proprietorship or partnership.
You can ask us to transfer your refund to your instalment account for 2017 by attaching a note to your paper return or by selecting this option when filing electronically. We will transfer your full refund and consider this payment to have been received on the date we assess your return.
Getting a refund?
Use My Account or the MyCRA mobile app to see your refund, view your return status, register for online mail and more!
When can you expect your refund?
It is CRA’s goal to issue a notice of assessment, including any applicable refund, within:
- two weeks of receiving your electronically filed return; or
- eight weeks of receiving your paper filed return.
These timelines are only valid for returns received on or before their filing due dates.
In all cases, wait eight weeks from the time you file your return to call us for an update on the receipt of your return or status of your refund.
To confirm receipt of your return or status of your refund:
- go to My Account for Individuals;
- go to Mobile apps and select MyCRA; or
- use the Telerefund, part of the CRA’s Tax Information Phone Services.
When will we pay interest?
We will pay you compound daily interest on your tax refund for 2016. The calculation will start on the latest of the following three dates:
- May 31, 2017;
- the 31st day after you file your return; and
- the day after you overpaid your taxes.
Complete this section to ask that all of the CRA payments you may be receiving or owed be deposited into the same account as your T1 refund.
Otherwise, you do not have to complete this section. The information you already provided will stay in effect until you update it.
For other ways to enrol for direct deposit, update your banking information or for more information, go to Direct deposit.
▼ Line 485 – Balance owing
If your total payable (line 435) is more than your total credits (line 482), enter the difference on line 485. This amount is your balance owing. Your balance is due no later than April 30, 2017. Generally, if the difference is $2 or less for 2016, you do not have to make a payment.
Whether you file a paper return or file electronically, you can pay your taxes as easily as any bill:
- Pay online by using your financial institution’s online banking or telephone banking service.
- Pay online by using the CRA's My Payment—save time, pay online! service.
- Pay by setting up a pre-authorized debit agreement using My Account for Individuals.
- Pay in person at your financial institution in Canada. To do so, you have to use a remittance voucher, which you can request at My Account for Individuals or by contacting the CRA.
For more information, go to My Payment—save time, pay online! or contact your financial institution.
Your payment will be considered paid on one of the following dates:
- Payments you make through your financial institution’s Internet or telephone banking service are considered paid when your financial institution credits us with your payment.
- Payments you make in person at your financial institution are considered paid on the date stamped on your remittance voucher.
- Post-dated payments you make by pre-authorized debit are considered paid on the negotiable date.
When the due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your payment is considered paid on time if we receive it on or before the next business day. Since April 30, 2017, falls on a Sunday, your payment will be considered paid on time if we receive it on or before May 1, 2017. For more information, go to Important dates for individuals.
Do not mail us cash or include it with your return.
We will charge you a fee for any payment not honoured by your financial institution.
You can file your return early and make your payment as late as April 30, 2017. If we process your return before the date of the payment, your payment will appear on your notice of assessment, but it will not reduce your balance owing. We will credit your account on the date of the payment.
To view information about your account balance, statement of account, and payment on filing, go to My Account for Individuals.
Making a payment arrangement – If you cannot pay your balance owing on or before April 30, 2017, we may accept a payment arrangement only after you have reasonably tried to get the necessary funds by borrowing or rearranging your finances.
There are a number of ways that you may be able to make a payment arrangement.
You may be able to set up a pre-authorized debit agreement by going to My Account for Individuals.
You can call our TeleArrangement telephone service by calling 1-866-256-1147. To use this service, you will need your social insurance number, your date of birth, and the amount you entered on line 150 of your last return for which you received a notice of assessment. TeleArrangement is available Monday to Friday, from 7 a.m. to 10 p.m., Eastern time.
You could also call our debt management call centre at 1-888-863-8657 to speak to an agent. Our agents are available Monday to Friday (except holidays) from 7 a.m. to 11 p.m., Eastern time.
We will still charge daily compound interest on any outstanding balance starting May 1, 2017 until you pay your balance in full.
Go to When you owe money – collections at the CRA to learn more about managing your tax debt.
If you do not deal promptly with your tax arrears, the CRA can take serious measures including legal action such as garnishing your income or your bank account or seizing and selling your assets.
Even if you cannot pay your balance owing right away, file your return on time. Then you will not have to pay a penalty for filing your return after the due date. For more information, see What penalties and interest do we charge?.
After you file
Notice of assessment
A notice of assessment is a statement that the CRA sends you after your return has been processed. It contains a summary of your assessment and any changes that CRA may have made to your return.
The notice will tell you if you have a refund, owe money, or have a zero balance. It also gives you other important information, such, as:
- the date your return was assessed;
- the explanation of changes made to your return (if any);
- your RRSP/PRPP deduction limit;
- your unused RRSP/PRPP contributions;
- your unused tuition, education and textbook amounts;
- your home buyers’ plan balance;
- your lifelong learning plan balance; and
- other carry forward amounts for the following year, and more.
Your notice may have a refund cheque if you are getting money back, or a remittance voucher if you have a balance owing.
What happens to your return after we receive it?
When we receive your return, we usually process it and send you a notice of assessment. However, each year we conduct a number of reviews to promote awareness of and compliance with the laws we administer. These reviews are an important part of the compliance activities we undertake to maintain the integrity of, and Canadians' confidence in, the Canadian tax system. This means that we may select your return for a more detailed review before or after assessing it.
Our various review programs take place at different times during the year, so if you move, it is very important to change your address with us as soon as possible. If you plan to be away for some time, authorize a representative to act on your behalf by going to My Account for Individuals or by completing Form T1013, Authorizing or Cancelling a Representative.
For more information go to Review of your tax return by the CRA.
Should you be paying your taxes by instalments?
You may have to pay your taxes by instalments if not enough income tax is withheld from your income, and your net tax owing is over $3,000 ($1,800 if you were a resident of Quebec) in more than one year.
If our records show that you may have to pay your taxes by instalments, you will be advised on your notice of assessment. Later, if we determine that you probably should be making instalment payments, we will send you Form INNS1, Instalment Reminder, or an email notification, if your are signed up for this service at My Account for Individuals, where you can view the amount we suggest you pay and the date the payment is due.
To help you calculate your instalment payments for 2017, complete the federal worksheet or complete the fillable calculation chart for instalment payments found on our website at Calculation chart for instalment payments for 2017. You can use either your 2016 return or your estimated current year income to calculate your 2017 instalment payments. The fillable calculation chart contains the most common factors to consider.
For more information about instalment payments or instalment interest and penalty charges, go to Paying your income tax by instalments.
How to change a return
Have you received a slip after filing your return, or did you receive an assessment notice that was different from what you expected?
If you have additional information that would change a return you have already sent to us, do not file another return for that year. Wait until you receive your notice of assessment before requesting a change to a return.
You can change your return by going to My Account for Individuals and use Change My Return to provide us with the details of the changes you want to make.
Generally you can only request a change to a return for a tax year ending in any of the 10 previous calendar years. For example, a request made in 2017 must relate to the 2007 or a later tax year to be considered.
The CRA processes most adjustment requests received electronically within two weeks. However, it may take longer if any of the following situations apply:
- Your request is sent in spring or early summer when we receive a higher volume of adjustment requests.
- Your request is for a situation needing more analysis or additional review.
- We have to contact you or your authorized representative for more information or documentation.
When we complete our review of your adjustment request, we will send you a notice of reassessment showing any changes to your return and a letter of explanation if we did not accept the changes you requested or if no changes were needed.
You can also make a change to your return by sending both of the following to your tax centre:
- a completed Form T1‑ADJ, T1 Adjustment Request, or a signed letter providing the details of your request (including the years of the returns to be changed), your social insurance number, your address, and a telephone number where we can reach you during the day; and
- supporting documents for the changes you are requesting and, if you have not sent them to us before, supporting documents for your original claim.
A paper submission can take up to eight weeks to process unless the situations noted above apply.
How to register a formal dispute
If you disagree with your assessment or reassessment, you can make a formal objection.
Filing an objection is the first step in the formal process of resolving a dispute. The time limit for filing an objection is as follows:
- If you are an individual (other than a trust), or a graduated rate estate for the year, the time limit for filing an objection is either one year after the due date for the return or 90 days after the date of the notice of assessment or notice of reassessment, whichever is later.
- In every other case, including the assessment of taxes in respect of over‑contributions to an RRSP or a TFSA, you have to file an objection within 90 days after the date of the notice of assessment or notice of reassessment.
You can choose to file your objection by using one of these options:
- making an online submission at My Account for Individuals by selecting the "Register my formal dispute" service; or
- sending a completed Form T400A, Objection – Income Tax Act or a signed letter to the chief of appeals at your appeals intake centre.
For more information about objections and appeals to your income tax assessment or reassessment, go to Complaints and disputes.
For more information
What if you need help?
If you need more information after reading this guide, visit the CRA website or contact us.
Service is available in the official language of your choice through the telephone numbers listed at Contact information.
By phone (individuals) – For calls from Canada and the United States, call 1-800-959-8281 (for service in English). Our automated service is available 24 hours a day, 7 days a week. Our agents are available Monday to Friday (except holidays) from 9 a.m. to 5 p.m. From February 20 to May 1, 2017, these hours are extended to 9 p.m. on weekdays and from 9 a.m. to 5 p.m. on Saturdays (except Easter weekend).
By phone (businesses) – You can call 1-800-959-5525 (for service in English). Our automated service is available 24 hours a day, 7 days a week. Our agents are available Monday to Friday (except holidays) from 9 a.m. to 6 p.m.
Teletypewriter (TTY) users – If you have a hearing or speech impairment and use a TTY call 1-800-665-0354 during regular business hours.
Tax Information Phone Service (TIPS)
For personal and general tax information by telephone, use the CRA’s automated service, TIPS, by calling 1-800-267-6999. For more information about TIPS, go to Tax Information Phone Service (TIPS).
Getting personal tax information
Your personal information is confidential. However, you can authorize someone (such as your spouse or common-law partner) to represent you to discuss your file (see Representatives). In certain cases, we give some of your information to other government bodies to administer the law. In all cases, we use strict procedures before giving your information to anyone.
If you call us and ask for personal tax information, we will ask you to identify yourself and give information about the contents of your return to protect this information. If you call before May 1, 2017, use your return for 2015. After April 30, 2017, use your return for 2016.
Taxpayer Bill of Rights
The Taxpayer Bill of Rights (TBR) describes and defines 16 rights and builds upon the CRA’s corporate values of professionalism, respect, integrity, and cooperation. It describes the treatment you are entitled to when you deal with the CRA. The TBR also sets out the CRA Commitment to Small Business to ensure their interactions with the CRA are conducted as efficiently and effectively as possible.
For more information about your rights and what you can expect when you deal with the CRA, go to Taxpayer Bill of Rights
Forms and publications
To get our forms and publications, go to Forms and publications, or call 1-800-959-8281.
What should you do if you move?
If you move, let us know your new address as soon as possible. If you use direct deposit, you also have to tell us if you change your account at a financial institution.
Keeping your information up to date will ensure that you keep receiving benefit payments to which you may be entitled and important correspondence from the CRA. Otherwise, your payments may stop or you may not receive important correspondence, such as your notice of assessment.
If you have registered with our My Account or MyCRA service, you can change your address by going to My Account for Individuals or Mobile apps. If not, you must tell us your new address by phone or in writing, or by completing and sending Form RC325, Address change request.
If you are writing, send your letter to your tax centre. Include your social insurance number, your new address, the date of your move, and your signature. If you are writing for other people, including your spouse or common-law partner, include their social insurance numbers and have each of them sign the letter authorizing the change to their records.
Because your personal information is confidential, we will not usually give your new address to other government departments or Crown corporations such as Canada Post.
On the move? Let us know!
Did you know that you can change your address using My Account or MyCRA mobile app?
You can authorize a representative (such as your spouse or common-law partner, tax preparer, or accountant) to get information about your tax matters and give us information for you. We will accept information from and/or provide information to your representative only after we have received your authorization at My Account for Individuals, in writing, or by sending a completed Form T1013, Authorizing or Cancelling a Representative.
You can cancel the authorization online by using My Account, by telephone, in writing, or by sending Form T1013.
Your representative can cancel their authorization by using Represent a Client at Represent a Client, by telephone, or in writing.
You do not have to complete a new form every year if there are no changes. Your authorization will stay in effect until it is cancelled by you or your representative, it reaches the expiry date you choose, or we receive notification of your death.
A legal representative is an executor or administrator of the taxpayer's estate, someone with a power of attorney or guardian.
If you are a legal representative you must send a complete copy of the legal document giving you the authority to act in that capacity to the appropriate tax centre.
If you would like to have online access to the taxpayer’s account, you can register for Represent a Client at Represent a Client before to sending a copy of the legal documents. Once registered with the Represent a Client service, make sure you provide your RepID when you are submitting all the required documents naming you as the legal representative.
If you are the legal representative of a deceased person, see Guide T4011, Preparing Returns for Deceased Persons, to find out what documents are required.
You can expect to be treated fairly under clear and established rules, and get a high level of service each time you deal with the CRA; see the Taxpayer Bill of Rights.
If you are not satisfied with the service you received, try to resolve the matter with the CRA employee you have been dealing with or call the telephone number provided in the CRA’s correspondence. If you do not have contact information, go to Contact information.
If you still disagree with the way your concerns were addressed, you can ask to discuss the matter with the employee’s supervisor.
If the CRA has not resolved your service‑related complaint, you can submit a complaint with the Office of the Taxpayers’ Ombudsman.
If you believe that you have experienced reprisal, fill out Form RC459, Reprisal Complaint.
For more information about reprisal complaints, go to Reprisal Complaints.
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