How to change a return

You can request a change to your tax return by amending the amount entered on specific line(s) of your return. Do not file another return for that year, unless the return you want to amend was a 152(7) factual assessment.

Wait until you receive your notice of assessment before asking for changes to 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 2023 must relate to the 2013 or a later tax year to be considered.


My Account 

My Account is a secure portal that lets you view your personal income tax and benefit information and manage your tax affairs online.

Change my return

Change my return (CMR) is a secure My Account service that allows you to make an online adjustment for the 10 previous calendar years. We have improved features in Change my return to help simplify your online adjustment submissions. Try the newly improved version of Change my return.

With the enhancements to Change my return you may be prompted by questions and/or messages when errors are detected that must be resolved before you can proceed with your submission.

You cannot use Change my return to change:

In any of these cases, go to By mail.


To use ReFILE, your tax return must have been filed electronically.

Individuals (NETFILE users) can use ReFILE to send adjustments for 2022, 2021, 2020 and 2019 returns. 

EFILE service providers can send adjustments for 2022, 2021, 2020 and 2019 returns. If you have questions about the functionality available in your software package, please contact your software provider.

There are situations where you cannot use ReFILE. To find out about the exceptions, go to What does ReFILE exclude?

For more information about this service, go to ReFILE.

After you have made online changes to your tax return, keep all your receipts and supporting documents in case the CRA asks to see them. Provide supporting documents only if asked to do so and using the method of submission as indicated in the CRA's contact letter.

By mail

Due to COVID-19, expect delays of 10 to 12 weeks on processing paper T1 adjustments.

For faster service you can submit your requests for changes electronically, using Change My Return in My Account or ReFILE.

Send both of the following to your tax centre:

Send your current year return separately from any request to change a return for another year.

Processing time

The CRA's goal is to send you a notice of reassessment, or a letter explaining why the CRA did not make the changes you asked for, as well as any refund within:

For more information, go to Service Standards in the CRA.

Processing timeframes apply to routine adjustment requests. Some change requests are considered complex and will take longer to process due to the additional verification required. They include situations where:

The CRA wants to assure you that processing your request is our highest priority. The time required to complete a complex adjustment request varies with the type of adjustment and the circumstances involved. The CRA continually strives to find the right balance between processing timeliness and the need to protect the integrity of our self-assessment tax system.

When the review is done the CRA will send you one of the following:

To change your address, go to Update your CRA information: Change your address.

Forms and publications

Did you find what you were looking for?

What was wrong?

You will not receive a reply. Telephone numbers and email addresses will be removed.
Maximum 300 characters

Thank you for your feedback

Date modified: