T1 ADJUSTMENTS

A tax adjustment can be requested either through the client’s My Account or by mailing a T1 Adjustment form. Adjustments should only be made after a Notice of Assessment has been issued.

Once the adjustment is processed successfully, the client can expect to receive a Notice of Re-assessment. Alternatively, the CRA may send a letter explaining why the adjustment could not be made and may request supporting documents or additional information.

Occasionally, the CRA issues a Notice of Assessment even if the client has not filed a tax return. This may occur when the CRA has evidence of income and believes tax is owing. If the client disagrees with such an assessment, they should file a tax return rather than submitting a T1 Adjustment form.

Method 1 - My Account

The Change My Return service can only be done if the client can access their own My Account. The service cannot be accessed by using Represent a Client. The Change My Return service is user-friendly.

Method 2 – Submit a T1-Adj Form

• Put in the client’s address even if their address hasn’t changed.
• Don’t complete section B – Authorization. CVITP volunteers are not considered Representatives. Similarly, don’t sign section D – Certification. Volunteers are just temporary representatives on the day they assist a client.
• It is only necessary to report changes to line numbers representing client inputs, and not calculated line numbers. CRA will do recalculations based on the revised inputs.
• For line numbers that are check boxes, a ‘0.00’ means unchecked and ‘1.00’ means checked.
• Attach any tax schedule or other supplementary form if applicable, and supporting documents if applicable. For example, if adding a claim for the Ontario Energy and Property Tax Credit, a signed ON-BEN form and rent receipt should be attached. If adding or changing employment amounts, a copy of the T4 slip should be attached.
• In the “Other details” section indicate what is being attached. For example, “ON-BEN and copy of rent receipt attached.”

Example for adding OEPTC claim:

See an excerpt from the T1-Adj form below

References:

• CRA website - Changing a tax return
• T1-Adj form