How to change your return

Wait until you receive your notice of assessment before changing your return. Make a request to amend your income tax and benefit return by changing the amount entered on specific lines of your return.

Do not file a new return for that year unless the return you want to amend was assessed under subsection 152(7) of the Income Tax Act.

Change your return online

Change my return in My Account

My Account is a secure online service that lets you:

• view your income tax and benefit information
• manage your tax affairs online.

Change my return is a service in My Account that allows you to make change requests for the 10 previous calendar years. For example, a request you make in 2025 must relate to tax year 2015 or later tax years.

This service makes it easy to change your return online by guiding you through common changes such as:

• adding tax information slips
• claiming the disability tax credit

As well, it includes questions and messages when the CRA:

• needs more information
• detects errors
• needs supporting documents to finalize your request

You cannot use Change my return to change a:

• return the CRA has not assessed yet
• bankruptcy return
• return for the year before the year of bankruptcy
• non-resident return not shown in the list below
• return where you have to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions, for income from a business with a permanent establishment outside your province or territory of residence
• return the CRA filed under subsection 152(7) of the Income Tax Act

In any of these cases, make your request by mail.

Also, you cannot use Change my return to apply for the:

• Canada child benefit
• disability tax credit
• goods and services tax / harmonized sales tax credit

For more information about benefits you can apply for, go to Tax credits and benefits for individuals.

Additional options in Change my return

You can make an online request to apply these losses:

• carryback amounts, such as:
  • capital losses
  • non-capital losses
• carryforward amounts, such as:
  • farming losses
  • fishing losses
  • restricted farm losses

You can also make an online election to split pension income.

You can use Change my return to change certain non-resident returns, such as those for:

• deemed residents
• factual residents
• immigrants
• emigrants
• section 115 returns
• deemed non-residents

For information on filing a non-resident return, see Non-residents of Canada.

ReFILE

If you used certified NETFILE software or EFILE software to file an income tax and benefit return, you can use ReFILE to send a change request for the 2024, 2023, 2022 or 2021 tax years.

The CRA has improved in ReFILE to include questions and messages when the CRA:

• needs additional information
• detects errors
• needs supporting documents to finalize your request.

EFILE service providers: contact your software provider if you have questions about the functionality available in your software package.

What's new in ReFILE for EFILE service providers

EFILE service providers can now use ReFILE to request changes for:

• factual resident returns, starting with the 2024 tax year; and
• returning residents to Canada and immigrant returns starting, starting with the 2023 tax year.

This option is not available for NETFILE.

You cannot use ReFILE to:

• change a return that has not been assessed yet
• change a bankruptcy return
• change a return before the year of bankruptcy
• change a return for an international or non-resident taxpayer, including deemed residents of Canada and individuals who left Canada during the year, (see the above exceptions for EFILE service providers)
• change a return where you have to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions, for income from a business with a permanent establishment outside your province or territory of residence
• make an initial change to a return the CRA assessed under subsection 152(7) of the Income Tax Act
• make or change an election (for example, using Form T2057, Election on Disposition of Property by a Taxpayer to a Taxable Canadian Corporation)

Also, you cannot use ReFILE to apply for the:

• Canada child benefit
• disability tax credit
• goods and services tax / harmonized sales tax credit

For more information, go to Tax credits and benefits for individuals..

For more information, go to ReFILE.

After you have requested changes to your income tax and benefit return, keep all your receipts and supporting documents in case the CRA asks to see them later. Provide supporting documents only when the CRA asks for them, and send them using the method requested in the CRA’s letter.

Change your return by mail

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

If you have to make your change request by mail, send both of the following to your tax centre:

• a completed Form T1-ADJ, T1 Adjustment Request, that provides:
  • the details of your request (including the years of the returns you want changed)
  • your social insurance number;
  • your address;
  • a phone number where you can be reached during the day
• supporting documents for the entire amount, including amounts that you already claimed but did not previously send documents for

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

Processing times

The CRA’s goal is to send you a notice of reassessment as well as any refund, or a letter of explanation, within:

• two weeks, when you request an adjustment online
• eight weeks, when you send a paper adjustment request

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

Complex adjustment requests

Some change requests are more complex and will take longer to process because of the extra verification required. They include adjustments related to:

• multiple tax returns
• tax years beyond the normal three-year reassessment period
• a bankruptcy return
• a deceased taxpayer
• a carryback amount, such as a capital or non-capital loss
• an international or non-resident return
• the elected split-pension amount
• a request from the CRA to you or your authorized representative for more information or documents

Processing your request is the CRA’s highest priority. The time required to complete a complex adjustment request varies with the:

• type of adjustment and
• circumstances involved

The CRA’s goal is to issue your notice of reassessment or a letter of explanation within 20 weeks of receiving your complex change request. This excludes requests filed for:

• international and non-resident returns
• Emigrants

The CRA constantly strives to find the right balance between processing timeliness and the need to protect the integrity of the self-assessment tax system.

To change your address, go to Change your address.

Forms and publications

• Form T1-ADJ, T1 Adjustment Request
• Form T183, Information Return for Electronic Filing of an Individual’s Income Tax and Benefit Return
• Income Tax Package