On this page…

• What happens to your return after we receive it?
• When can you expect your refund?
• When will we pay interest?
• Income tax problems?
• What should you do if you disagree?
• How do you change a return?
• Can you file a return to claim a refund for a previous year?
• What is a voluntary disclosure?
• What should you do if you move?
• Should you be paying your taxes by instalments?

What happens to your return after we receive it?

Each year we conduct a number of review activities that promote awareness of and compliance with the laws we administer. These reviews are an important part of the compliance activities we undertake to maintain the integrity of, and Canadians' confidence in, the Canadian tax system.

Our various examination programs take place at different periods during the year. Therefore, if you move, it is very important to make your change of address with us as soon as possible to allow us to communicate with you. If you plan to be away temporarily, you should complete Form T1013, Authorizing or Cancelling a Representative, to authorize a representative to act on your behalf.

When we receive your return, we usually review it based on the information you provided and send you a Notice of Assessment based on that review. However, we may select your return for a more detailed review before we assess it. If so, and we ask you to give us documents to verify the deductions or credits you claimed, your assessment may be delayed. We can also carry out a more detailed review after your return has been assessed to verify the income reported and the deductions or credits claimed.

When can you expect your refund?

We usually process returns in four to six weeks. However, we start to process returns in mid-February, so do not call before mid-March, even if you filed your return in January. If you filed your return on or before April 15, wait four weeks before you call. If you filed your return after April 15, wait six weeks before you call.

To find out about your 2005 refund, visit My Account on our Web site or use Telerefund, one of our T.I.P.S. services.

When will we pay interest?

We will pay you compound daily interest on your tax refund for 2005. The calculation will start on whichever of the following three dates is latest:

• May 31, 2006;
• the 31st day after you file your return; or
• the day after you overpaid your taxes.

Income tax problems?

Our Enquiries staff at the International Tax Services Office is committed to resolving your tax-related problems by giving you accurate, timely, courteous, fair, and confidential answers to your questions. However, if a problem cannot be resolved, you can contact (by telephone) the Problem Resolution Program of the International Tax Services Office.

Our goal under this program is to resolve the problem within 15 working days. If we cannot do so (for example, if your situation is complex), a representative will contact you to confirm that we are working on the problem, to discuss it further (if necessary), and let you know when we expect to resolve it.

What should you do if you disagree?

If you disagree with your assessment or reassessment, contact the International Tax Services Office for more information. If you still disagree, you can make a formal objection by visiting My Account on our Web site, or by sending a completed Form T400A, Objection - Income Tax Act, or a signed letter to the Chief of Appeals, Ottawa Tax Services Office, 333 Laurier Avenue West, Ottawa ON K1A 0L9, CANADA, or to the chief of Appeals at your tax services office or tax centre on or before whichever of the following two dates is later:

• one year after the due date for the return; or
• 90 days after the date of the Notice of Assessment or Notice of Reassessment.

How do you change a return?

If you need to make a change to any return you have sent us, do not file another return for that year. You should wait until you receive your Notice of Assessment before requesting any change to a return that has not been processed. Make your request by sending the following to the International tax Service Office:

• a completed Form T1-ADJ, T1 Adjustment Request, or a signed letter providing the details of your request (including the years of the returns you want us to change), your social insurance number, temporary taxation number, or your individual tax number, your address, and a telephone number where we can reach you during the day; and
• supporting documents for the changes you want to make and, if you have not sent them to us before, supporting documents for your original claim.

Note
Send your Form T1-ADJ or letter separately from your return for 2005.

Only requests relating to tax years ending in any of the 10 calendar years before the year you make the request will be considered. For example, a request made in 2006 must relate to the 1996 or a subsequent tax year to be considered.

It usually takes eight weeks before we complete the adjustment and mail you a Notice of Reassessment.

Can you file a return to claim a refund for a previous year?

A request relating to a refund for a previous tax year return that you are filing late (other than to make an election under section 217 and 216.1) will only be considered if the return is for a tax year ending in any of the 10 calendar years before the year you make the request. For example, a request made in 2006 must relate to the 1996 or a subsequent tax year to be considered.

If you are filing a return for a year before 2005, make sure you attach receipts for all the deductions or credits you are claiming.

What is a voluntary disclosure?

Maybe you should have filed a return for a previous year (see "Do you have to file a return?") but you did not, or you sent us an incorrect return. If so, you can voluntarily file or correct that return under the Voluntary Disclosures Program, and pay only the taxes owing (plus interest) without penalty.

Note
This program does not apply to any return for which we have started a review.

For more details, and to see if your disclosure qualifies for this program, get Information Circular 00-1, Voluntary Disclosures Program (Income Tax), or call the Voluntary Disclosures Program officer in the Appeals Division of your tax services office or the International Tax Services Office. If you wish, you can discuss your situation first on a no-name basis.

Be sure to indicate clearly, on any disclosure you make, that you are submitting information under the Voluntary Disclosures Program.

What should you do if you move?

If you move, let us know your new address as soon as possible. If you use direct deposit, you also have to advise us if you change your account at your financial institution.

Keeping us informed will ensure that you keep getting any GST/HST credit and Canada Child Tax Benefit payments to which you may be entitled. Otherwise, your payments may stop, whether you receive them by cheque or by direct deposit. We also need to know your new address to mail you your return package for next year.

If you have a User ID and password to access the My Account online services, you can change your address by visiting My Account on our Web site. If you do not have a User ID and password, you have to tell us your new address by phone, or in writing. If you are writing, send your letter to the International Tax Services Office. Make sure you sign it, and include your social insurance number, temporary taxation number, or individual tax number, your new address, and the date of your move. If you are writing for other people, including your spouse or common-law partner, include their social insurance numbers, temporary taxation number, or individual tax number, and have each of them sign the letter authorizing the change to his or her records.

Note
Because an individual's personal information is confidential, generally we will not provide a change of address to other government departments or Crown corporations, such as Canada Post. Similarly, they do not provide such information to us.

Should you be paying your taxes by instalments?

You may have to pay your taxes by instalments if not enough income tax is withheld from your income. To find out if you have to pay your taxes for 2006 by instalments, estimate your taxes and credits for 2006 using your return for 2005. Enter those amounts in the chart on the Federal Worksheet . The chart contains the most common factors to consider.

If our records show that you may have to pay your taxes by instalments, we will send you an Instalment Reminder in advance, showing the amount we suggest you pay and the date the payment is due.

For more information about instalment payments or instalment interest charges, get pamphlet P110, Paying Your Income Tax by Instalments.

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