- capital losses
- non-capital losses
- farming losses
- fishing losses
- restricted farm losses
You can also make an online election to split pension income.
Note
We will only process your request if both the transferring spouse or common-law partner and the receiving spouse or common-law partner have asked for an adjustment to the elected split-pension amount. For more information, see How do you split your pension income? - Canada.ca.
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 more information on filing a non-resident return, see Non-residents of Canada.
You cannot use Change my return to change a:
- return that has not been assessed yet
- return where nine reassessments have been processed for the same tax year
- bankruptcy return
- return for the year before the year of bankruptcy
- non-resident return that is not shown in the previous list
- return where you have to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions, for income from a business that has 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, you can make your request by mail.
ReFILE
ReFILE is an online service that lets individuals and EFILE service providers send online adjustment requests for income tax and benefit returns with certified NETFILE software and EFILE software.
To use ReFILE, you must have been filed your income tax and benefit return electronically.
Individuals who used NETFILE can use ReFILE to make adjustment requests for 2023, 2022, 2021 and 2020 returns.
EFILE service providers can send adjustment requests for 2023, 2022, 2021 and 2020 returns. If you have questions about the functionality available in your software package, contact your software provider.
The CRA has improved features in ReFILE to include questions and messages when the CRA:
- needs additional information
- detects errors
- needs supporting documents to finalize your request.
New options in ReFILE
EFILE service providers can now use ReFILE to request changes for returning residents to Canada and immigrant returns 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 return where nine reassessments have been processed for a particular tax year
- 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; however, you can use it for returning residents to Canada and immigrants starting with the 2023 tax year if you are an EFILE service provider
- 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 that the CRA assessed under subsection 152(7) of the Income Tax Act
- make or revise an election (for example, using Form T2057, Election on Disposition of Property by a Taxpayer to a Taxable Canadian Corporation)
- apply for tax credits and benefits for individuals
- allocate a refund to other CRA accounts
- apply for the disability tax credit
- change a return that has a reassessment in progress for the same tax year
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. Only provide supporting documents 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 adjustment request by mail, send 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 us to change)
- your social insurance number
- your address, and
- a phone number where we can reach you during the day
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 explaining why the CRA did not make the changes you asked for, within:
- two weeks, when you request an adjustment online
- eight weeks, when you file a paper adjustment request
Complex adjustment requests
Some change requests are more complex and will take longer to process because of the additional 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 the circumstances involved. The CRA’s goal is to issue your notice of reassessment or a letter within 20 weeks of receiving your complex adjustment request. This excludes requests filed for international and non-resident returns and 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.
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 changes you asked for or why no changes were needed
