Provincial or territorial tax, Refund or balance owing

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Step 6 - Provincial or territorial tax

⬤▲Calculation of provincial and territorial tax

If you had income from employment in Canada or income from a business (including income you received as a limited or non‑active partner), and the business has a permanent establishment in a province or territory (other than Quebec) in Canada in 2018, use Form T2203, Provincial and Territorial Taxes for 2018 – Multiple Jurisdictions, to calculate your tax for provinces and territories. Attach a copy of the Form T2203 to your return.

Note

To calculate your tax for Quebec, you will have to file a provincial income tax return for Quebec.

Step 7 – Refund or Balance owing

Summary of tax and credits (page 4 of your return)

⬤▮▲Line 420 – Net federal tax

Enter the amount from line 68 of Schedule 1.

⬤Line 421 – CPP contributions payable on self-employment and other earnings

If you do not have to file a return for Quebec, for 2018, 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 2018, whichever applies.

If you have to file a return for the province of Quebec for 2018, 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 422 – Social benefits repayment

Claim the social benefits repayment from line 235 of your return.

Non-residents electing under section 217 – Enter only the amount of your employment insurance benefits repayment as calculated on the chart on the back of your information slip. Do not enter the amount of your old age security pension or net federal supplements repayment.

⬤▲Line 428 – Provincial or territorial tax

Deemed residents – 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 in a province or territory (other than Quebec) in Canada in 2018. If this is your situation, use Form T2203, Provincial and Territorial Taxes for 2018 – Multiple Jurisdictions, to calculate your tax for provinces and territories. Attach a copy of Form T2203 to your return.

Non-residents electing under section 217 – This line applies to you only if you had income from employment in Canada in 2018, or you had income from a business (including income you received as a limited or non-active partner), and the business has a permanent establishment in a province or territory (other than Quebec) in Canada in 2018. If this is your situation, use Form T2203, Provincial and Territorial Taxes for 2018 – Multiple Jurisdictions, to calculate your tax for provinces and territories. Attach a copy of the Form T2203 to your return.

Note

To calculate your tax for Quebec, you will have to file a 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 (EI) premiums for 2018.

Claim the amount from line 9 of your Schedule 13 on line 430.

⬤▮▲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 are not subject to Quebec tax for 2018, 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 return.

If you are subject to Quebec tax, 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.

Notes

If you paid tax by instalments in 2018, claim the total of your instalments on line 476.

If you paid foreign taxes, do not claim these amounts on this line. Instead, you may be able to claim a foreign tax credit. See line 405.

Deemed residents – If tax was withheld from your old age security (OAS) monthly benefits in 2018 (as shown in box 22 of your T4A (OAS) slip), claim it on this line.

Non-residents electing under section 217 – If you received OAS benefits in 2018, report the amount of non-resident tax shown in box 17 of your NR4-OAS slip. Do not include the amount shown in box 27 of the slip.

⬤Line 438 – Tax transfer for residents of Quebec

If you have to file a return for the province of Quebec for 2018, and you earned income, such as employment income, outside Quebec during the year, 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.

Enter on line 438 of your federal return the transfer amount (up to the maximum) and claim the same amount on line 454 of your provincial income tax return for Quebec.

Notes

If you and your spouse or common-law partner elected to split pension income and you are the one receiving the transfer (amount reported an on line 116 of your return), you may be able to include in the calculation of the transfer for line 438, the part of the income tax added on line 437 of your return relating to the split-pension
amount.

If you are the one doing the transfer (claiming a deduction on line 210 of your return), do not include in the calculation of the transfer for line 438, the corresponding part of the income tax transferred to your spouse or common-law partner on line 437 of their return.

⬤▮▲Line 440 – Refundable Quebec abatement

The Quebec abatement reduces your balance owing and may even give you a refund.

If you have to file a return for the province of Quebec for 2018, 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 53 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 if you did not have to file a return for the province of Quebec for 2018, and the business has a permanent establishment in Quebec, use Form T2203, Provincial and Territorial Taxes for 2018 – Multiple Jurisdictions, to calculate your abatement.

⬤▲Line 448 – CPP overpayment

If you do not have to file a return for the province of Quebec for 2018, and you contributed more to the Canada Pension Plan (CPP) than you had to (see line 308), claim the difference on this line. The CRA will refund the excess contributions to you or use them to reduce your balance owing.

If you have to file a return for the Province of Quebec for 2018, 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 considered a resident of Quebec on December 31, 2018, and contributed more than you had to (see line 312), claim the difference on line 450. The CRA 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.

Note

If you repaid some of the employment insurance (EI) benefits you received, do not claim the repayment
on line 450. You may be able to claim a deduction on line 232 of your return for the benefits you repaid.

If you were considered a resident of Quebec on December 31, 2018, 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. The CRA 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.

Note

If you repaid some of the EI benefits you received, do not claim the repayment on line 450. 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 $1,222 if all the following apply:

  • You have an amount on line 215 of your return or on line 332 of your Schedule 1.
  • You were resident in Canada throughout the year.
  • You were 18 years of age or older at the end of 2018.
  • The total of the following two amounts is $3,566 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 207212229, and 231 of your return (but if the result is negative, use "0")
    • 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 their return, or the amount that it would be if they 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 $51,484 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, the CRA will add these amounts to your or your spouse's or common-law partner's net income to calculate this supplement.

Note

If you were separated because of a breakdown in your relationship for a period of 90 days or more that included December 31, 2018, 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 Worksheet for the return to calculate your claim. You can claim this credit for the same medical expenses you claimed on line 215 of your return or 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 return.

If you had an eligible spouse, only one of you can claim the basic WITB.

Note

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 eligible for the disability tax credit, that person should claim both the basic WITB and the WITB disability supplement.

If you had an eligible spouse and both of you are eligible for the disability tax credit, 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 of the following conditions:

  • was your spouse or common-law partner on December 31, 2018
  • was a resident of Canada throughout 2018
  • 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 they 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
  • 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 of the following conditions:

  • 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, 2018
  • was not eligible for the WITB for 2018

Notes

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 a person entitled to be registered as an Indian 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, Canada Workers Benefit Advance Payments Application for 2019. You can view your WITB information online at My Account for Individuals.

⬤▲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 2018, 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 return.

⬤Line 456 – Part XII.2 trust tax credit

Claim the total of amounts shown in box 38 of all your T3 slips and box 209 of your T5013 slip.

⬤▲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 more information, see Guide T4044, Employment Expenses

Notes

Generally, report any GST/HST rebate you received, on line 104 of your return, in the year you received it. For
example, you may claim a rebate on your return for 2018. If the CRA allows your claim and assesses that return in 2019, you must report the rebate on your return for 2019.

If you received a GST/HST rebate in 2018 and you were an employee, see line 104. If you are a partner, call the CRA business enquiries line at 1-800-959-5525 (calls within Canada and the United States). If you are outside Canada and the United States, contact the CRA.

Supporting documents – Attach a completed copy of Form GST370 to your return.

⬤▮▲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.

Eligible educator

You are considered an eligible educator if you were employed in Canada at any time during the 2018 tax year and both of the following conditions are met:

  • You were a teacher at an elementary or secondary school, or an early childhood educator at a regulated child care facility.
  • You held a teaching certificate, licence, 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 2018 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).
  • 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
include:

  • books, games, and puzzles
  • containers (such as plastic boxes or banker boxes)
  • 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 the CRA asks to see them later. The CRA may 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 the eligibility of your expenses for the year.

⬤▮▲Line 476 – Tax paid by instalments

Claim the total instalment payments you made for your taxes for 2018.

In February 2019, the CRA will issue you Form INNS1, Instalment Reminder, or Form INNS2, Instalment Payment Summary, which shows your total instalment payments for 2018 that the CRA has on record. To view your instalment information, go to My Account for Individuals.

If you made an instalment payment for your taxes for 2018 that does not appear on this reminder or summary, also include that amount on line 476 of your return.

Note

If tax was withheld from your income, claim on line 437 of your return the amounts shown on your information slips.

Non-residents and non-residents electing under section 217 – If you disposed of taxable Canadian property in 2018, enter the tax payment you made to us, as shown on your certificate of compliance (Form T2064, Certificate – Proposed Disposition of Property by a Non-Resident of Canada, or Form T2068, Certificate – The Disposition of Property by a Non-Resident of Canada). Attach to your return copy 2 of your certificate of compliance.

⬤▮▲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 2018, you will not receive a refund.

Note

One person's refund cannot be transferred to pay another person's balance owing.

Although you may be entitled to a refund for 2018, the CRA 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
  • have any outstanding GST/HST returns from a sole proprietorship or partnership

You can ask the CRA to transfer your refund to your instalment account for 2019 by attaching a note to your return. The CRA will transfer your full refund and consider this payment to have been received on the date the CRA assesses your return.

To find out about your 2018 refund, go to My Account for Individuals, or use Telerefund, one of the CRA's Tax Information Phone Services.

When can you expect your refund?

It is the CRA’s goal to issue a notice of assessment, including any applicable refund, within eight weeks of receiving your 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 the CRA 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:

When will the CRA pay interest?

The CRA will pay you compound daily interest on your tax refund for 2018. The calculation will start on the latest of the following three dates:

  • May 31, 2019
  • the 31st day after you file your return
  • the day after you overpaid your taxes
Direct deposit

Complete the “Direct deposit” section on page 4 of your return to ask that all of CRA payments you are entitled to be deposited into the same account as your income tax refund.

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, 2019. Generally, if the difference is $2 or less for 2018, you do not have to make a payment.

If you or your representative has a bank account at a financial institution in Canada through which you can make a payment, you or your representative can make your payment using one of the following methods:

  • Pay online by using your financial institution's online banking or telephone banking service.
  • Pay online by using the CRA's My Payment service.
  • Pay by setting up a pre-authorized debit agreement using the My Account for Individuals service.
  • Pay by credit card or through PayPal by using a third-party service provider. For more information, go to Payments to the Canada Revenue Agency.
  • Pay in person, with cash or by debit, at any Canada Post outlet across Canada for a fee. To do so you will need a self-generated quick response (QR) code. For more information, go to Payments to the Canada Revenue Agency.
  • Pay in person at your financial institution in Canada. To do so, you have to use a remittance voucher, which you can ask for in My Account for Individuals or by contacting the CRA.

If you or your representative does not have a bank account at a financial institution in Canada, you or your representative can send your payment using:

  • a wire transfer in Canadian dollars
  • an international money order drawn in Canadian dollars
  • a bank draft in Canadian funds drawn on a Canadian bank

For more information, go to Payments to the Canada Revenue Agency or contact your financial institution.

If you want to mail your payment to the CRA, attach it to the front of your return. Please ensure it is made out to the Receiver General. Write your social insurance number, individual tax number, or temporary tax number on the payment to help the CRA process it correctly. For more information, see Social insurance number (SIN).

Your payment will be considered paid on one of the following dates:

  • Payments you or your representative make through a Canadian financial institution's Internet or telephone banking service are considered paid when your financial institution credits the CRA with your payment.
  • Payments you or your representative make in person at a Canadian financial institution are considered paid on the date stamped on your remittance voucher.
  • Post-dated payments you or your representative make by pre-authorized debit are considered paid on the negotiable date.
  • Payments you or your representative sends by mail are considered paid on the day of the postmark.

Note
When a due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your payment is considered paid on time if the CRA receives it on or before the next business day.

Do not mail the CRA 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, 2019. If the CRA processes 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. The CRA 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, 2019, the CRA may accept a payment arrangement only after you have reasonably tried to get the necessary funds by borrowing or rearranging your finances.

You may be able to set up a pre-authorized debit agreement by going to My Account for Individuals.

If the CRA agrees that you are unable to make a full payment, an agent can develop a plan with you to help you pay your taxes. Call the CRA.

We will still charge daily compound interest on any outstanding balance starting May 1, 2019, 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. For more information, see Information Circular IC98-1R7, Tax Collections Policies.

Tax Tip

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 does the CRA 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 the CRA may have made to your return.

The notice tells 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, and SPP contributions
  • your unused tuition, education and textbook amounts
  • your Home Buyers’ Plan balance
  • your Lifelong Learning Plan balance
  • 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 the CRA receives it?

When the CRA receives your return, it is usually processed and a notice of assessment is sent to you. However, each year the CRA conducts a number of reviews to promote awareness of and compliance with the laws that the CRA
administers.

This means that your return may be selected for a more detailed review before or after assessing it. If you receive a
letter or a phone call telling you that your return is being reviewed, don’t panic. It’s important to know that a review is not a tax audit. In most cases, it’s simply a routine check to ensure that the information you provided on your return is correct.

If you receive a request from the CRA asking for documents or receipts, you should reply within the timeframe provided. Make sure you include all the information the CRA is asking for, and that the copies of your documents are clear and easy to read.

And remember, the CRA is here to help you. If you can’t get the documents the CRA is asking for, have any questions, or if you need more time to reply, let the CRA know. If you don’t reply to the CRA’s request, the CRA may adjust your return and your claim or deduction might be disallowed.

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 the CRA determines that you probably should be making instalment payments, the CRA will send you Form INNS1, Instalment Reminder, or an email notification, if you are signed up for this service at My Account for Individuals, where you can view the amount the CRA suggests you pay and the date the payment is due.

To help you calculate your instalment payments for 2019, complete the Worksheet for the return or complete the fillable Calculation chart for instalment payments. You can use either your 2018 return or your estimated current year income to calculate your 2019 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 the CRA, 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 using "Change My Return" to provide the CRA with the details of the changes you want to make. For more information about "Change my Return," go to How to change your return.

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 2019 must relate to the 2009 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 the CRA receives a higher volume of adjustment requests.
  • Your request is for a situation needing more analysis or additional review.
  • The CRA has to contact you or your authorized representative for more information or documentation.

When the review of your adjustment request is completed, the CRA will send you a notice of reassessment showing any changes to your return and a letter of explanation if the CRA did not accept the changes you requested or if no changes were needed.

Note

You can also make a change to your return by sending both of the following paper documents 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, temporary tax number, or your individual tax number, your address, and a telephone number where the CRA can reach you during the day
  • supporting documents for the changes you are requesting and, if you have not sent them to the CRA before, supporting documents for your original claim

A paper submission can take up to eight weeks to process unless the situations noted above apply.

Note

If your return was arbitrarily assessed by the CRA and you would like to make a change, you must file a paper tax return for the year(s) in question.

For more information, go to How to change your return.

How to register a formal dispute

If you are still not satisfied, you may want to register 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 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 reassessment.

If you do not register your formal dispute on time because you tried to change your return by contacting the CRA or because of circumstances beyond your control, you can apply for a time extension to register your dispute. You have to explain why you did not register your dispute on time along with the facts and reasons of your objection.

The application for a time extension to file an objection must be made no later than one year after the expiration of the time limit to file an objection.

You can choose to file your objection by using one of these options:

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 Taxes or contact the CRA.

The telephone numbers to reach the CRA in the official language of your choice are provided at Contact the Canada Revenue Agency and at Contact information – Canada Revenue Agency.

If you work in the film or video production industry and you need more information, go to Film and Media Tax Credits. You can find the telephone numbers, fax numbers, and addresses for the film services units on our website.

Tax Information Phone Service (TIPS)

For personal and general tax information by telephone, use our automated service, TIPS by calling 1‑800‑267‑6999 (for calls within Canada and the United States).

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, the CRA gives some of your information to other government bodies to administer the law. In all cases, the CRA uses strict procedures before giving your information to anyone.

If you call the CRA and ask for personal tax information, the CRA 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, 2019, use your return for 2017. After April 30, 2019, use your return for 2018.

Tax Tip

For more information about how to protect your personal tax information, go to Security.

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 one of the following numbers:

  • 1-800-959-8281, from Canada and the United States
  • 613-940-8495, from outside Canada and the United States. The CRA accepts collect calls by automated response. Contact your service provider or operator to initiate the collect call. You may hear a beep and experience a normal connection delay

What should you do if you move?

If you move, let the CRA know your new address as soon as possible. If you use direct deposit, you also have to tell the CRA 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 the CRA's My Account service or the CRA's mobile apps, you can change your address by going to My Account for Individuals or Mobile apps and selecting MCRA or MyBenefits CRA. If not, you must tell the CRA 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, temporary tax number, or your individual tax 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 number, temporary tax number, or individual tax number, and have each of them sign the letter authorizing the change to their records.

Note

Because your personal information is confidential, the CRA will not usually give your new address to other government departments or Crown corporations such as Canada Post.

Representatives

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 the CRA information for you. The CRA will accept information from or provide information to your representative only after the CRA has 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 for Individuals, by telephone, in writing, or by sending Form T1013.

Your representative can cancel their authorization by using 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 the CRA receives notification of your death.

Legal representatives

A legal representative is an executor or administrator of the taxpayer’s estate, someone with a power of attorney, or a 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 tax centre of the person you are representing (you can find the address at Contact Us of this page).

If you would like to have online access to the taxpayer’s account, you can register for Represent a Client before 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.

For more information, go to My Account for Individuals or see Form T1013.

Service-related complaints

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 Canada Revenue Agency (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 you are still not satisfied, you can file a service complaint by filling out Form RC193, Service-Related complaint. For more information and how to file a complaint, go to Make a service complaint.

If the CRA has not resolved your service-related complaint, you can submit a complaint with the Office of the Taxpayers' Ombudsman.

Formal disputes (objections and appeals)

If you disagree with an assessment, determination, or decision, you have the right to register a formal dispute.

Reprisal complaint

If you have previously submitted a service-related complaint or requested a formal review of a CRA decision and feel that, as a result, you were treated unfairly by a CRA employee, you can submit a reprisal complaint by filling out Form RC459, Reprisal Complaint.

For more information about complaints and disputes, go to Complaints, objections, appeals, disputes, and relief measures.

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