*** Transcriber's note: Please set your voice synthesizer to read most
punctuation. When you encounter a caret sign at the end of a line, please
enter the applicable information, if necessary. ***
Canada Revenue Agency
Protected B when completed
T1-ADJ E (23) (Front)
T1 Adjustment Request
- Submitting a T1 adjustment online is easy, efficient, and environmentally
friendly with Change my Return (CMR) in My Account and ReFILE. You can get
more information about My Account by going to canada.ca/my-cra-accountand
ReFILE by going tocanada.ca/refile.
- Use this form to request an adjustment (a change) to an individual income
tax return when your request for adjustment falls into one of the exceptions
from the CMR and ReFILE services. To view a list of these exceptions, visit
canada.ca/change-tax-returnandcanada.ca/refile.
- Send the completed form to the tax centre as indicated on the back of this
form.
A Identification
Social insurance number (enter 9 digits) ^
Adjustment request for the ^
tax year (complete a separate form for each year)
Full name: (please print your surname first) ^
Address: (please print)
same as the return ^
Or: ^
For filing
Do not use this area
Space reserved for administrative purposes
C
Acknowledgement
Stall code
CRA User ID
Date
Rev.
Date
B Authorization - Complete this area if the adjustment request is being made
by an authorized individual.
Name and address of authorized person or firm preparing this request: (please
print) ^
RepID (enter 7 digits) ^
EFILE Number (enter 5 digits) ^
Form AUT-01, Authorize a Representative for Access by Phone and Mail for the
year under review (must indicate Type of access Option 2) – see HOW TO
COMPLETE THE FORM, Area B: Authorization, on reverse:
was submitted previously ^
is attached ^
C Adjustment details
List the details of your requested change below. If you have received an
assessment or reassessment notice with an amount that is different from the
amount on the return you submitted, show the amount stated on the notice as
the previous amount. You must provide supporting documentation for the entire
revised amount. This may include receipts, schedules, or other relevant
documents. Your request may be delayed if you do not provide all required
information with this form. See the back of this form for information about
required documentation and for examples of how to complete this area.
*** Transcriber's Note: In print, the following table is set up as six
columns with the possibility of four entries. The columns are labelled as:
Column 1: Line number from return or schedule; Column 2: Name of line from
return or schedule; Column 3: Previous amount; Column 4: Plus/Minus; Column
5: Amount of change; Column 6: Revised amount ***
Line 1:
Line number from return or schedule ^
Name of line from return or schedule ^
Previous amount ^
Plus/Minus ^
Amount of change ^
Revised amount ^
Line 2:
Line number from return or schedule ^
Name of line from return or schedule ^
Previous amount ^
Plus/Minus ^
Amount of change ^
Revised amount ^
Line 3:
Line number from return or schedule ^
Name of line from return or schedule ^
Previous amount ^
Plus/Minus ^
Amount of change ^
Revised amount ^
Line 4:
Line number from return or schedule ^
Name of line from return or schedule ^
Previous amount ^
Plus/Minus ^
Amount of change ^
Revised amount ^
Other details or explanations (attach an extra sheet if required) ^
D Certification
I certify that the information given on this form and any documents attached
is, to the best of my knowledge, correct and complete.
Date ^
Taxpayer signature ^
Representative signature ^
(Home) Telephone ^
(Business) Telephone ^
Privacy Notice
Personal information is collected under the Income Tax Act to administer tax,
benefits, and related programs. It may also be used for any purpose related
to the administration or enforcement of the Act such as audit, compliance and
the payment of debts owed to the Crown. It may be shared or verified with
other federal, provincial/territorial government institutions to the extent
authorized by law. Failure to provide this information may result in interest
payable, penalties or other actions. Personal information is described in
Individual Returns and Payment Processing CRA PPU 005 and is protected under
the Privacy Act. Individuals have a right of protection, access to and
correction or notation of their personal information. Please be advised that
you are entitled to complain to the Privacy Commissioner of Canada regarding
our handling of your information.
T1-ADJ E (23) (Back)
How to complete the form
Area A: Identification
- Complete this area in full.
Note
We will accept a change of address only from you or your legal
representative. A legal representative is an executor or administrator of
your estate, someone with a power of attorney or guardian. You can authorize
your representative online using the "Authorized representative(s)" service
in My Account. For more information, go to canada.ca/my-cra-accountor see
Form AUT-01.
Area B: Authorization
- Complete this area if you are authorizing a person or firm to make this
request on your behalf.
- You have to authorize us to discuss your tax matters with this person or
firm by providing a completed Form AUT-01, Authorize a Representative for
Access by Phone and Mail. You do not have to provide a Form AUT-01 if there
is already one on file.
- Form AUT-01 must indicate Type of access Option 2 to make changes to a
taxpayer's account.
- You can print Form AUT-01 from our website at canada.ca/cra-forms-
publications.
Area C: Adjustment details
- Provide all details for each change you request (do not provide a
recalculation of your taxes).
- Choose the appropriate plus/minus (+/-) indicator (for losses, for example,
self-employed business loss, chose minus "-").
- If you are changing a line on which you already claimed an amount (see
Example 1, below) and you did not previously provide the supporting
documentation, include the supporting documentation for the entire revised
amount with this form.
- Supporting documentation may include receipts, schedules, or other relevant
documents. Your request may be delayed if you do not provide all required
information with this form.
- For more information about CRA's rules and policies for reassessments,
visit our Web site at canada.ca/taxes or call 1-800-959-8281.
- The following example shows how to complete this area.
Example
Mary filed her 2019 return reporting the following information:
Employment income $28,600
Union dues $500
After receiving her notice of assessment, Mary received an additional T4
slip. It showed $200 in income and $20 for union dues. To request a change to
her return, Mary will complete Area C as follows:
Line number from return or schedule: 10100
Name of line from return or schedule: Employment income
Previous amount: 28,600
Plus/minus: plus
Amount of change: 200
Revised amount: 28,800
Line number from return or schedule: 21200
Name of line from return or schedule: Union dues
Previous amount: 500
Plus/minus: plus
Amount of change: 20
Note
Mary did not submit receipts with her tax return for the original union dues
claim of $500, she must now submit those receipts along with her additional
T4 slip.
Area D: Certification
- You or your authorized representative must sign and date this form.
Where to send your form
Send this form and any supporting documents, if applicable, to the tax centre
that serves your area. Use the chart below to get the address.
If your tax services office is located in:
Alberta, Manitoba, Northwest Territories, London, Saskatoon, Thunder Bay,
Hamilton, Kitchener/Waterloo, Windsor, British Columbia, Yukon, and Regina
Send your correspondence to the following address:
Winnipeg Tax Centre
Post Office Box 14000, Station Main
Winnipeg MB R3C 3M2
If your tax services office is located in:
Toronto Centre, Toronto East, Toronto North, Toronto West, Barrie, Sudbury,
Outaouais, Prince Edward Island, Belleville, Montréal, Ottawa, Sherbrooke,
New Brunswick, Newfoundland and Labrador, Nova Scotia, Kingston,
Peterborough, and St. Catharines
Send your correspondence to the following address:
Sudbury Tax Centre
Post Office Box 20000, Station A
Sudbury ON P3A 5C1
If your tax services office is located in:
Chicoutimi, Montérégie-Rive-Sud, Laval, Nunavut, Rouyn-Noranda, Québec,
Rimouski, and Trois-Rivières
Send your correspondence to the following address:
Jonquière Tax Centre
2251 René-Lévesque Boulevard
Jonquière QC G7S 5J2
If your country of residence is: (Deemed residents, non-residents, and new or
returning residents of Canada)
Denmark, France, Netherlands, United Kingdom, USA
Send your correspondence to the following address:
Winnipeg Tax Centre
Post Office Box 14000, Station Main
Winnipeg MB R3C 3M2
CANADA
If your country of residence is: (Deemed residents, non-residents, and new or
returning residents of Canada)
All other countries
Send your correspondence to the following address:
Sudbury Tax Centre
Post Office Box 20000, Station A
Sudbury ON P3A 5C1
CANADA
