A CRA letter may point to a gap between your return and the slips on file, or to a return you never filed. Both have set steps. This guide covers how to read the notice, fix a mistake and catch up on missing years.
Why the CRA sends a notice
Employers, banks and other payers send the CRA slips such as T4, T5 and T3, and the CRA compares them with your return. If an amount differs or is missing, it may reassess the return or write to you. Check the notice date, the tax year and the amount.
Read it before you reply
Lay the notice beside your own slips. Sometimes a slip arrived late or the payer corrected it. Sometimes you missed an amount. Work out which side made the mistake before you respond, and keep a copy of every page.
Correcting your own return
Found an error? Change the return in CRA My Account or send a request by mail. Add the missing slip or the receipt behind the change. The CRA then issues a new notice of assessment. Fix errors as soon as you spot them.
If you disagree with an assessment
You can file a notice of objection, usually within 90 days of the date on the notice of assessment. Say why you disagree and include proof. The CRA then reviews it. Missed the deadline? Ask the CRA about late requests.
How missing returns get noticed
The CRA knows about income reported on slips. With slips for a year but no return, it can ask you to file, and it may assess an estimated amount. Don’t ignore those letters. A reply and a filed return usually cost less than silence.
Catching up on old years
File each missing year, oldest first. Past returns can go through tax software or on paper, and some years may need special forms. File even when you expect no tax. Benefits such as the Canada Child Benefit and the Canada Groceries and Essentials Benefit depend on filing.
Getting a copy of your notice of assessment
After the CRA assesses a return, you can view and print the notice in CRA My Account. Lenders, landlords and schools often ask for it. If you can’t sign in, the CRA My Account guide explains recovery, and you can contact the CRA to ask for a copy.
The cost of waiting
Late returns with a balance owing carry penalties and interest. Unfiled years can also hold back benefits and refunds. The late filing penalty guide shows how penalties work and when relief is possible.
Where to go next
Estimate what you may owe with the income tax calculator. Check the effect of deductions in the tax deductions and credits calculator. Sign-in help is in the CRA My Account guide.
Common questions
Why did the CRA send me a notice?
Can I correct my return online?
How long do I have to object to an assessment?
What if I did not file for years?
Do I file if I expect no tax?
Should I ignore a request to file?
Last reviewed: . Figures come from the official sources listed above. How we check the numbers and our editorial policy.