Amending a tax return: T1 and T2
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A personal return can generally be changed for any of the last 10 calendar years. A corporate return has its own limits, and some changes must be asked for within 90 days.
Changing a T1 return
You can ask to change a personal return from any of the last 10 calendar years. Online, you sign in to your CRA account, choose Individual if it is your own return, choose Tax returns, then Change my return, select the tax year and follow the steps. By mail, you complete Form T1-ADJ, T1 Adjustment Request, attach supporting documents for the whole amount, and send it to your tax centre.
The CRA’s page describes the online route as the faster one. A refund generally cannot be issued for an adjustment request made more than 10 calendar years after the end of the tax year.
Changing a T2 return
- The CRA can reassess a Canadian-controlled private corporation within three years of the date it sent the original notice of assessment. For a corporation that was not a CCPC at the end of the year, the period is four years.
- To change the amount of capital cost allowance claimed in a year, send a written request within 90 days of the date on the notice of assessment or reassessment. Only in certain circumstances can the CRA make that change after the 90 days.
- A refund is paid only if the return was filed no later than three years after the end of the tax year.
The three- and four-year periods are the CRA’s own reassessment periods. How to ask for a particular change is set out on the CRA’s reassessment pages, so read them before you send anything, or ask us to look at the return with you.
If the change means you owe more
A mistake you find yourself may qualify for the Voluntary Disclosures Program if the conditions are met. It can reduce penalties and part of the interest, and the relief is highest when you apply before the CRA contacts you. The program’s guide explains the conditions, and an ordinary adjustment request does not need it.
How far back can I change a T1 return?
Generally any of the last 10 calendar years.
Online or by mail?
Both work. Online, you use Change my return in your CRA account. By mail, you send Form T1-ADJ with supporting documents. The CRA’s page describes the online route as faster.
Can I change the capital cost allowance on a T2 later?
Send a written request within 90 days of the date on the notice of assessment or reassessment. After that, only in certain circumstances.
How long can the CRA reassess my corporation’s return?
For a CCPC, generally within three years of the date it sent the original notice of assessment.
The Voluntary Disclosures Program →
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