Request for adjustment and Voluntary Disclosure Program (VDP)

Adjustment Request

Generally, taxpayers make adjustments to previously filed tax returns using Form T1-ADJ, T1 Adjustment Request.

The form allows you to change any amounts claimed or income reported on any line of your tax return or schedules, and the changes may result in either a refund or an amount owing.

If you would like to adjust one or more tax returns because you have found errors, you will need to submit a request for an adjustment. Submit your request within 45 days from the date of this letter to minimize the interest charged on any outstanding amounts. If we decide to audit you, we will not take any audit action until at least 45 days after the date of this letter.

If the CRA starts an audit before you file your adjustment, and the 45 days have passed, you will be asked to give the auditor all relevant information regarding the adjustment.

How to complete Form T1-ADJ, T1 Adjustment Request

Instructions for completing Form T1-ADJ, T1 Adjustment Request are on page 2 of the form, along with the mailing address for the completed form. You can also make changes to your returns online by going to My Account for Individuals. You will need to log in and follow the steps.

Possible amounts owing following request for adjustment

The CRA cannot accurately estimate in advance the amount of tax that you may have to pay as a result of your request for an adjustment. You will receive a notice of assessment or reassessment showing any amount you might owe.

If you pay in full any amount you owe when you receive your notice of assessment or reassessment, you will avoid paying additional interest. If you cannot pay the total amount owing immediately, please call the telephone number on your notice of assessment or reassessment to discuss your options.

For information about payment options, go to Making payments for individuals or Making payments for businesses or call the telephone number on your notice of assessment or reassessment.

Voluntary Disclosures Program

The Voluntary Disclosures Program allows taxpayers to come forward and correct inaccurate or incomplete information or to disclose information they have not reported during previous dealings with us, without penalty or prosecution.

You may avoid penalties or prosecution if you make a valid disclosure before you become aware of any compliance action the CRA may take against you. If you make a valid voluntary disclosure, you may only have to pay the taxes owing, plus interest. For more information about the Voluntary Disclosures Program or to find the appropriate tax centre, go to Voluntary Disclosures Program.

Forms and publications

• Guide T4002, Business and Professional Income
• Guide T4036, Rental Income
• Guide T4037, Capital Gains
• Guide T4044, Employment Expenses
• Guide RC4110, Employee or Self-Employed?
• Guide RC4409, Keeping Records
• Form T1-ADJ, T1 Adjustment Request
• Form T776, Statement of Real Estate Rentals
• Form T777, Statement of Employment Expenses
• Form T2125, Statement of Business or Professional Activities
• Form T2200, Declaration of Conditions of Employment
• Form RC199, Voluntary Disclosures Program (VDP) - Taxpayer Agreement
• Income Tax Folio, S3-F4-C1, General Discussion of Capital Cost Allowance
• Income Tax Folio, S4-F2-C2, Business Use of Home Expenses
• Interpretation Bulletin IT195R, Rental Property - Capital Cost Allowance Restrictions
• Interpretation Bulletin IT352R, Employee's Expenses, Including Work Space in Home Expenses
• Interpretation Bulletin IT364, Commencement of business operations
• Interpretation Bulletin IT518R, Food, Beverages and Entertainment Expenses
• Interpretation Bulletin IT522R, Vehicle, Travel and Sales Expenses of Employees
• Information Circular IC00-1R5, Voluntary Disclosures Program

Related topics

• CRA letter campaign
• Documenting the use of a vehicle
• My Account for Individuals
• Voluntary Disclosures Program
• My Payment - save time, pay online!

Date modified:

2016-12-09