The Income Tax Act (ITA) sets a 3-year limitation period on issuing a refund or reducing an amount payable.

There are certain circumstances when the Canada Revenue Agency (CRA) may consider issuing a refund or reducing an amount owing beyond the normal 3-year period.

Sections

Who can apply

Review eligibility criteria for successful requests

What can be claimed

Credits, benefits, expenses and deductions that can be included in a request

How to apply

How to make a request depends on whether or not you have previously filed your income tax return

After you apply

What happens if your request is approved, what you can do if your request is denied

Related

• IC07-1R1 Taxpayer Relief Provisions