Note: Line 48400 was line 484 before tax year 2019.

If your total payable (line 43500 of your return) is less than your total credits (line 48200 of your return), enter the difference on line 48400 of your return. This amount is your refund. Generally, if the difference is $2 or less for 2019, you will not receive a refund.

For more information about when you can expect your refund, how the CRA applies your refund, and how you can check the status of your refund, see Refunds.

Direct deposit
Direct deposit is a fast, convenient, and secure way to get your CRA payments directly into your account at a financial institution in Canada.
For ways to enrol for direct deposit or more information, go to Direct deposit.

Completing your tax return

Subtract your total credits (line 48200 of your return) from your total payable (line 43500 of your return). If the amount is negative, you have a refund. Enter this amount on line 48400 of your return.

Forms and publications

• Income Tax Package - Guide, return, and schedules