Service Improvement Request — T1 Adjustment Webform Request

The Canada Revenue Agency (CRA) currently has processing delays for complex T1-ADJs, and knowing that paper processing requires more resources and takes longer to process, we reviewed the information the CRA provides on the T1-ADJ T1 Adjustment Request web page and identified opportunities for service improvements.

The CRA informs taxpayers that, “Using online services is faster and can help you avoid making errors and ensure you provide all the required information.”^{Footnote 1}  Further, on the T1-ADJ T1 Adjustment Request web page, the CRA indicates that if taxpayers want faster processing, they should use “change your tax return online” in their CRA account or use their tax software. However, the CRA recommends on the same web page that taxpayers fill out, print, and mail their T1-ADJ using its webform, shown below.

A completed webform may simplify the intake process for the CRA when compared to a T1-ADJ that is filled out by hand; however, the webform still requires taxpayers to print and mail their request to the CRA. While the CRA notes that this option may lead to a faster processing time, the service standard for routine paper requests is 8 weeks, whereas the standard for digital requests is only 2 weeks.

Additionally, as of May 7, 2026, the CRA was taking the maximum time to process paper-filed returns, about 8 weeks.^{Footnote 2}  This means that if the taxpayer relies solely on what the CRA is recommending, which is to fill out and print the webform, it would take the CRA weeks longer to process than if the taxpayer used a digital option. Therefore, the CRA should not recommend this option unless required.

As the webform contributes to paper filing, it puts a strain on CRA resources in an area where it is already experiencing a high volume of requests. In short, paper adjustment requests need more time to process than digital ones.

While having many options can be beneficial, it can also create confusion and become counterproductive. The T1-ADJ T1 Adjustment Request page was visited more than 35,000 times in April 2026.^{Footnote 3}  Therefore, guiding users toward the right choice is essential: especially since most visitors arrived at the page directly from search engines without exposure to other CRA content.

On the T1-ADJ T1 Adjustment Request web page, the CRA states that “using the webform or paper form to request an adjustment may take 8 to 47 weeks^{Footnote 4}  to process due to high volumes” and that taxpayers may be able to change their tax return online in their CRA account or by using tax software (ReFILE). However, the same page also indicates that completing and printing the webform “may reduce errors, leading to a faster processing time.”

While reducing errors may improve processing efficiency, suggesting that the webform could lead to faster processing appears to conflict with the stated 8- to 47-week processing timeframe for webform and paper requests. This contrast may create confusion and could mislead taxpayers about the relative speed of the available options.

To carry out the Taxpayers’ Ombudsperson’s mandate of identifying opportunities for service improvement, and taking the above into consideration, the Taxpayers’ Ombudsperson requests that the CRA:

1. recommend taxpayers change their tax return online (i.e., through the "Change my return" service in a CRA account or the "ReFILE" service through tax software) except in cases where the CRA does not offer online options (e.g., business income outside of the residing province or territory). This would also include situations where there is only one digital option (i.e., submitting the application through a CRA account) offered by the CRA, such as through the Voluntary Disclosures Program.
2. update its messaging regarding the webform to reflect that the processing time for the webform is longer than for online requests and that it no longer recommends this option.

The Ombudsperson recognizes the CRA’s efforts to ensure no taxpayer is left behind by striving to provide equitable access to its products and services. The Ombudsperson acknowledges that not everyone possesses the digital literacy, confidence, or access required to use digital services and that the CRA must also comply with the Accessible Canada Act. The CRA should keep these factors in mind when it actions the Ombudsperson’s request.