After you file

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 March 1, 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. We process most returns filed using EFILE in about two weeks.

To find out about your refund, call our automated T.I.P.S. (Telerefund) service. See the T.I.P.S. information on the back cover.

What happens to your return after we receive it?

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 also review some returns after we have assessed them, to verify the income reported, or the deductions or credits claimed.

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.Instead, send both of the following to your tax centre:

• 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, 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 1999 return.

You can ask for a refund for years as far back as 1985. 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?

If you have not already filed one, you can file a return to claim a refund for 1985 or any year after that. If you are filing a return for a year before 1999, make sure you attach receipts for all the deductions or credits you are claiming.

What is a voluntary disclosure?

If you have never filed a return, stopped filing returns for two or more years, or sent us a return that was incomplete, we encourage you to voluntarily file or correct your return. We will then assess or reassess your return without applying a penalty. You will only have to pay the tax you owe, with interest. Information Circular 85-1, Voluntary Disclosures, has more details.

What should you do if you disagree?

If you disagree with your assessment or reassessment, contact us for more information. If you still disagree, you can make a formal objection by sending us a completed Form T400A, Objection, or a letter 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.

What should you do if you move?

If you move, let us know your new address as soon as possible. This will ensure that you keep getting any goods and services tax/harmonized sales tax (GST/HST) credit or Canada Child Tax Benefit (and similar provincial or territorial program) payments to which you may be entitled. If you use direct deposit, and your account at your financial institution has changed, be sure to advise us of your new account. We also need to know your new address to mail you your return package for next year.

You can change your address by calling, writing, or visiting us. If you are writing, send your letter to your tax centre. Make sure you sign it, and include your social insurance number, your new address, and the date of your move. If you are writing for other people, include their social insurance numbers, 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 Human Resources Development Canada or 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 there is not enough income tax withheld from your income. To find out if you have to pay your taxes for 2000 by instalments, estimate your taxes and credits for 2000 using your 1999 return. Enter those amounts in the chart on the Worksheet you will find with your forms. The chart contains the most common factors to consider. To find out all of the factors, or to calculate your payments, get Form T1033-WS, Worksheet for Calculating 2000 Instalment Payments.

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 the pamphlet called Paying Your Income Tax by Instalments.