Overview
The Canada Revenue Agency (CRA) allows taxpayers to request changes to an assessed income tax and benefit return to correct amounts or add missing information. This guide explains when and how to make changes.
When to Request
You must wait until you receive your Notice of Assessment (NOA) before requesting a change. If you already submitted a request, wait for the CRA's response before submitting another.
What Can Be Changed
You can change your return to:
- Report income (e.g., T4 slip, tips)
- Claim a deduction, credit, or expense (e.g., childcare, medical costs)
- Add a missing tax slip (e.g., RRSP contribution receipt)
You cannot change a return to:
- Apply for benefits or credits
- Make or revise an election
- Allocate a refund to other CRA accounts
- Update personal information (e.g., address, direct deposit, marital status, name)
How to Change
Online (about 2 weeks)
Use your CRA account or certified tax software.
CRA account: Sign in, select Individual or Representative, go to Tax returns, select Change my return, choose the tax year, and follow the steps. Save your confirmation number.
Certified tax software: Use the ReFILE service. You don't need to use the same software as originally filed. Service is unavailable daily from 3 am to 6 am ET and from February 2 to 23, 2026.
By Mail (about 14 weeks)
Complete Form T1-ADJ (T1 Adjustment Request) and send it with supporting documents to your tax centre. The form requires your SIN, tax year, name, address, authorization details, adjustment details, and daytime phone number.
Limitations
- No refund for adjustments beyond 10 calendar years.
- Returns for 2015 or earlier can only be changed by mail.
- Some returns (e.g., bankruptcy, deceased, international) have restrictions on online services.