How to change a return
COVID-19: Processing delays for T1 paper adjustment requests
CRA is experiencing significant delays in processing paper income tax and benefit returns and adjustment requests.
Submit your requests for changes electronically, using Change My Return in My Account or ReFILE. If you have already submitted a request to change your return by mail that has not been processed yet, you may be able to submit it again electronically.
Submitting a T1 adjustment online is easy, efficient, and environmentally friendly with the ReFILE service. ReFILE is available in EFILE and NETFILE software for both tax professionals and individuals. Individuals can also make an online T1 adjustment with the Change my Return service in My Account.
You can request a change to your tax return by amending 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.
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 2020 must relate to the 2010 or a later tax year to be considered.
Use My Account to make certain changes to your Income Tax and Benefit Return, such as:
- marital status
- direct deposit
- email address
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.
You cannot use Change my return to change:
- a tax return that has not been assessed
- a tax return where 9 reassessments exist for a particular tax year
- a bankruptcy return
- a return prior to the year of bankruptcy
- carryback amounts such as capital or non-capital losses
- a return of an international or non-resident client (including deemed residents of Canada, newcomers to Canada, and individuals who left Canada during the year)
- the elected split-pension amount
- a return where you have income from a business with a permanent establishment outside your province or territory of residence (you have to complete Form T2203, Provincial and Territorial Taxes for 2019 - Multiple Jurisdictions)
- a return that was filed by the CRA under subsection 152(7)
In any of these cases, go to By mail below.
To use ReFILE, you must have filed electronically the tax return for the year(s) in question.
Individuals can change their T1 return online for the 2019, 2018, 2017, and 2016 tax years with certified NETFILE software.
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.
Send both of the following to your tax centre:
- a completed Form T1-ADJ, T1 Adjustment Request
- all supporting documents for the change, including those for the original assessment, unless you have already sent them to the CRA
Send your current year return separately from any request to change a return for another year.
The CRA's goal is to send you a notice of assessment, as well as any refund within:
- two weeks, when you file online
- eight weeks, when you file a paper return
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 has to contact you or your authorized representative for more information or documentation
- your request is to adjust multiple tax returns, or tax years beyond the normal 3 year reassessment period
- your request is for a bankruptcy return
- your request is related to a deceased taxpayer
- you request a carryback amount such as capital or non-capital losses
- your request is related to an international or non-resident client
- your request is for the elected split-pension amount
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:
- a notice of reassessment showing any changes to your return
- a letter explaining why the CRA did not make the changes you asked for or if no changes were needed
To change your address, go to How to change your address.
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