Refund or reduce the amount payable beyond the normal three-year period

Income tax return not previously filed

If the income tax return(s) were not previously filed, individuals and graduated rate estates can request a refund by filing them. Send the income tax returns and supporting documentation to the tax office where you file your returns.

• Individuals: Go to Find a CRA address for Canada Revenue Agency (CRA) tax centre addresses.
• Graduated rate estates: Go to Where to file a trust return for the correct address.

Income tax return previously filed

• Individuals: Do not file another return for that tax year. For information about requesting a refund or a reduction of amounts payable and where to send your request, go to How to change your return.
• Graduated rate estates: Do not file another return for that tax year. Send us a completed Form T3-ADJ, T3 Adjustment Request, or a letter providing the details of the change. Indicate the trust’s account number, the tax year you want to change, and attach all supporting documents. For details about where to send your letter or completed form, see Form T3-ADJ, T3 Adjustment Request.

Late, amended, or revoked elections

Submit your request in writing to the tax centre where you file your return.

For CRA tax centre addresses, go to Find a CRA address.