T1 Adjustment After a Return Is Filed

When you need a T1 adjustment

A T1 adjustment is the change to a personal return that the CRA already has. The old site is clear about this: if that year was filed, you do not file it again. You adjust it. Kennedy Tax & Accounting Inc. can prepare the adjustment and e-file it, which is the path the firm has offered alongside mailing a paper change.

What people bring

Bring the notice of assessment for the year, the slip or receipt that was missing, and a note of what should change. Typical misses are a T4, T4A or T5, a donation, a medical expense, child care, or an RRSP contribution. If the year was never filed at all, that is a back return, not an adjustment. Those years are described on the late filing page.

What the office does

The preparer compares the filed return with the new paper, writes down the lines that move, and sends the change. After the CRA processes it, keep the new notice with the file. If you disagree with the result, that is a reassessment question, covered on the objection page.

The only office is in Scarborough, near Kennedy Station. You can come in or send the papers. English, Bengali and Tamil are spoken. Manoranjan (Mano) Talukder, CPA, leads the firm, which has done this work since 2010. Personal income tax returns start at $49.99 + HST. Everything else is quoted before it starts.

The original personal tax list includes income tax adjustment returns, and the same desk still does that work. Start from personal income tax if the year has not been filed yet.

The original instruction

The FAQ is blunt. If that year was already filed, you cannot file it again. You do a T1 adjustment and send it to the CRA. The firm can prepare the adjustment and e-file it. Mailing a paper change was the other path the FAQ named. The personal tax service list includes “income tax adjustment (T1 adjustment) returns” as its own item, next to ordinary preparation and the 10-year back file.

When people ask for one

A slip was left out. A donation, a medical expense, child care, or an RRSP contribution was found after the assessment. A tuition slip arrived late. The notice of assessment does not match the return you kept. Bring the notice, the new paper, and a short note of what should change. The preparer compares the filed return with the new paper, writes down the lines that move, and sends the change. When the new notice arrives, keep it with the file.

If the year was never filed, that is not an adjustment. It is a back return, described on the late-filing page, and the firm will prepare up to 10 years of those.

What the firm will not do on this page

It will not promise that a change produces a refund. It will not guess how many years back a request can go beyond what the CRA page says. The CRA page on changing a return is the source linked from this site. Read that page for the limit that applies to your year. The office will follow it.

A notice of reassessment is the CRA changing the return, which is different from you asking for a change. If you disagree with that letter, the audit page on the old site said an appeal to the Tax Court of Canada has to be filed within 90 days of the reassessment or the confirmation. That step is the reassessment service, not this one. A full audit, with ledgers and bank statements, is the CRA audit service.

Personal returns start at $49.99 + HST when the year is a simple first filing. An adjustment is quoted. The only office is in Scarborough, near Kennedy Station. You can come in or send the papers. English, Bengali and Tamil are spoken. Manoranjan (Mano) Talukder, CPA, has led the firm since 2010.

Slips the personal page already expects

The same documents that build a first return are the ones that usually force an adjustment when they show up late. A T4 or T4A. A T5. A donation receipt. Medical expenses. Child care. An RRSP contribution or a Home Buyers’ Plan amount. Student loan interest. A T2202 for a student. For a senior, a T4A(P), T4(OAS) or RRIF slip. For a rental year, the rent and the house costs that were left off. Bring the notice that assessed the year, so the change is measured against the figures the CRA already has.

The firm prepares the adjustment and can e-file it. There is no second filing of that year. There is no published price for the adjustment. Personal returns start at $49.99 + HST only when the year itself is being filed for the first time and it is a simple return. Keep the new notice with the old one. Six years is the general period the firm quotes for keeping those papers.

Send the notice and the new slip together. A change without the assessed figures is a guess, and the office will wait for the notice rather than invent the lines. If several years need the same kind of correction, they are quoted as a set.

One missing slip is enough to open the file. You do not need a complete new return.