2023 Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada – Supporting documents, After you file your return, Digital services and For more information
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Supporting documents
When you file your return, attach the supporting documents listed in this section. If you make a claim without providing your documents, the CRA may disallow the credit or deduction you claimed and this could delay the processing of your return.
Even if you do not have to attach certain supporting documents to your return, keep them for 6 years in case the CRA asks to see them later. Also, keep a copy of your return and notice of assessment or reassessment.
Attach the following documents to your return:
- a copy of your information slips such as a T4, T4A, NR4, and T5 and provincial slips such as the Relevé 1, if applicable
- your completed forms and schedules as instructed on the return and throughout this guide
- Form T776, Statement of Real Estate Rentals, or a statement showing your rental income and expenses for Line 12600 – Rental income
- a statement showing a breakdown of your total losses, the year of each loss, and the amounts claimed in previous years for Line 25100 – Limited partnership losses of other years
Note
If you are missing an information slip, attach a copy of your final pay stub or statement instead. Keep your original documents. Also, attach a note stating the
payer’s name and address, the type of income involved, and what you are doing to get the slip.
After you file your return
Notice of assessment
The notice of assessment (NOA) gives you a summary of your tax and benefit assessment and explains any changes made to your return. It also tells you if you have a refund, a zero balance, or a balance owing. It gives you other important information such as your unused registered retirement savings plan (RRSP) contributions, your RRSP deduction limit, your first home savings account (FHSA) participation room, your Canada training credit limit (CTCL), and other amounts and balances that you may want to carry forward to a future year.
You will receive your NOA after the CRA processes your return. For more information, see Understand your NOA.
Processing time
The CRA's goal is to send you a notice of assessment, as well as any refund, within eight weeks.
Note
This timeline applies to returns that are received on or before the due date.
To look up processing times, go to Check CRA processing times.
Tax reviews
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.
If your return is selected for a more detailed review before or after it is assessed, you will receive a letter or phone call from the CRA. 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 that 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 given. Make sure to include all of the information that the CRA asks for and that the copies of your documents are clear and easy to read.
Remember that the CRA is here to help you. If you cannot get the documents that the CRA is asking for, have questions, or need more time to reply, let the CRA know. If you do not reply to the CRA's request, the CRA may adjust your return and your claim or deduction may be disallowed.
For more information, go to Review of your tax return.
How to change a return
If you have more information that could change the result of a return that you have already sent to the CRA, do not file another return for that year. Wait until you receive your notice of assessment before asking for changes.
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 2023 must relate to a tax year after 2012 to be considered.
You can change your return by signing in to My Account and using “Change my return” or by completing and and sending Form T1-ADJ, T1 Adjustment Request, as well as any supporting documents, to the CRA if you have not sent them before to support your original claim.
Note
If the CRA has assessed your taxes owing for a year that you did not file a tax return, you must file a return for that year if you want to make a change.
For more information, go to How to change a return.
Digital services for individuals
The CRA's digital services are fast, easy, and secure!
My Account
My Account lets you view and manage your personal income tax and benefit information online. Use My Account for Individuals throughout the year to:
- view your benefit and credit information
- view your notice of assessment or reassessment
- view uncashed cheques and request a replacement payment
- change your address, phone numbers, direct deposit information, marital status and information about children in your care
- manage notification preferences and receive email notifications when important changes are made to your account
- check your tax-free savings account (TFSA) contribution room, your registered retirement savings plan (RRSP) deduction limit and your first home savings account (FHSA) carryover amount
- track the progress of certain files you have submitted to the CRA
- make a payment online to the CRA with the My Payment service, create a pre-authorized debit (PAD) agreement, or create a QR code to pay in person at Canada Post for a fee (for more information on how to make a payment, go to Payments to the CRA)
- view and print your proof of income statement
- manage authorized representatives and authorization requests
- submit documents to the CRA
- submit an audit enquiry
- link between your CRA My Account and Employment and Social Development Canada (ESDC) My Service Canada Account
- manage multi-factor authentication settings
To sign in to or register for the CRA’s digital services, go to:
- My Account, if you are an individual
- Represent a Client, if you are an authorized representative
Receive your CRA mail online
Set your correspondence preference to “Electronic mail” to receive email notifications when CRA mail, like your notice of assessment, is available in your account. For more information, go to Email notifications from the CRA - Individuals.
Electronic payments
Make your payment using:
- your Canadian financial institution’s online or telephone banking services
- the CRA’s My Payment service
- your credit card, Interac e transfer or PayPal through one of the CRA’s third-party service providers
- pre-authorized debit (PAD)
For more information, go to payments to the CRA.
For more information
If you need help
If you need more information after reading this guide, go to Taxes or call 1-800-959-8281.
Direct deposit
Direct deposit is a fast, convenient, and secure way to receive your CRA payments directly in your account at a financial institution in Canada. For more information and ways to enrol, go to Direct deposit or contact your financial institution.
Due dates
When a due date falls on a Saturday, Sunday or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. For more information, go to Due dates and payment dates.
Forms and publications
If you need a paper version of the CRA’s 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 only accepts collect calls made through a telephone operator. After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay.
Electronic mailing lists
The CRA can send you an email when new information on a subject of interest to you is available on the website. To subscribe to the electronic mailing lists, go to Canada Revenue Agency electronic mailing lists.
Tax Information Phone Service (TIPS)
For tax information by telephone, use the CRA’s automated service, TIPS, by calling 1-800-267-6999.
Teletypewriter (TTY) users
If you use a TTY for a hearing or speech impairment, call 1-800-665-0354.
If you use an operator-assisted relay service, call the CRA’s regular telephone numbers instead of the TTY number.
Formal disputes (objections and appeals)
You have the right to file a formal dispute if you disagree with an assessment, determination or decision.
For more information about objections and related deadlines, go to Objections, appeals, disputes, and relief measures.
CRA Service Feedback Program
Service 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 CRA. For more information about the Taxpayer Bill of Rights, go to Taxpayer Bill of Rights.
You may provide compliments or suggestions; however, if you are not satisfied with the service you received:
- Try to resolve the matter with the employee you have been dealing with or call the telephone number provided in the correspondence you received from the CRA. If you do not have contact information, go to Contact the CRA.
- If you have not been able to resolve your service-related issue, you can ask to discuss the matter with the employee's supervisor.
- If the problem is still not resolved, you can file a service-related complaint by filling out Form RC193, Service Feedback. For more information and to learn how to file a complaint, go to Service feedback, objections, appeals, disputes, and relief measures.
If you are not satisfied with how the CRA has handled your service-related complaint, you can submit a complaint to the Office of the Taxpayers' Ombudsperson.
Reprisal complaints
If you have received a response regarding a previously submitted service complaint or a formal review of a CRA decision and feel you were not treated impartially 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 Reprisal Complaints.
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