How to apply

Not previously filed

If your income tax return(s) were not previously filed, individuals and graduated rate estates can request a refund by filing them. Send the income tax returns and supporting documentation to the appropriate tax centre:

Individuals

Go to Find a CRA address to find a CRA tax centre address.

Graduated rate estates

Go to Where to file a T3 return to find the address of your assigned tax centre.

Already been filed

If your income tax return has already been filed:

Individuals

Do not file another return for that tax year. For information about asking for a refund or a reduction of amounts payable and where to send your request, go to How to change your return.

Graduated rate estates

Do not file another return for that tax year. Send us a completed Form T3-ADJ, T3 Adjustment Request, or a letter giving the details of the change. Indicate the trust’s account number, the tax year you want to change, and attach all supporting documents. For details about where to send your completed form or letter, see the form for more information.

Tax packages and forms

For tax packages and forms, go to Forms and publications or call 1-800-959-8281.