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Flag Canada Revenue
Agency		 Agence du revenu
du Canada		 Protected B when completed
T1 ADJUSTMENT REQUEST
 
• Use this form to request an adjustment (a reassessment) to an individual income tax return.
• See the back of this form for information on how to complete it.
• Send the completed form to the Individual Client Services and Benefits Division of your tax centre as indicated on your notice of assessment. You can find the
address on the back of this form.
 
A   Identification  For filing DO NOT USE THIS AREA  
 Social insurance number  Adjustment request for the  
    2023   tax year  
 (complete a separate form for each year)  
 Full name: (please print your surname first) Space reserved for administrative purposes
 
   
 Address: (please print)  
  same as the return  
  Or:   Acknowledgement Stall code
   
   CRA User ID  Date  Rev.  Date
       
 
B   Authorization – Complete this area if you are authorizing a person or firm to make this request on your behalf.  
 Name and address of authorized person or firm preparing this request:
(please print)		  Letter of authorization (or Form T1013, Authorizing or Cancelling a
Representative) for the year under review (must indicate level 2—see
HOW TO COMPLETE THE FORM 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.
 
           
Line number from
return or schedule		 Name of line from return or schedule Previous amount +
–		 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.
 
  (Home)  
            (Business)  
  Date Taxpayer signature Representative signature Telephone  
 
 
T1-ADJ E (23) (Vous pouvez obtenir ce formulaire en français à www.arc.gc.ca ou au 1-800-959-3376.)  

 
Send the completed form to your tax centre as indicated on your notice of assessment. You will find the address listed below.
 
St. John's Tax Centre
290 Empire Avenue
St. John's NL A1B 3Z1		 Jonquière Tax Centre
2251 René Lévesque Blvd.
Jonquière QC G7S 5J1		 Sudbury Tax Centre
1050 Notre-Dame Ave.
Sudbury ON P3A 5C1		 Surrey Tax Centre
9755 King George Blvd.
Surrey BC V3T 5E1
 
Shawinigan-Sud Tax Centre
4695 – 12th Avenue
Shawinigan-Sud QC G9N 7S6		 Summerside Tax Centre
275 Pope Road
Summerside PE C1N 5Z7		 Winnipeg Tax Centre
66 Stapon Road
Winnipeg MB R3C 3M2		 International Tax Services Office
2204 Walkley Road
Ottawa ON K1A 1A8
(international and non-resident taxpayers only)
 
HOW TO COMPLETE THE FORM
Area A: Identification
  • Complete this area in full so that we know exactly who you are and what return you want us to reassess.
  Note
  We will accept a change of address only from you or your legal representative. A legal representative can be someone with
your power of attorney, a guardian, or an executor or administrator of your estate.
 
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 signed letter or Form T1013,
Authorizing or Cancelling a Representative. You do not have to provide a letter or Form T1013 if there is
already one on file.
  • The letter of authorization or Form T1013 must indicate Level 2 to make changes to a taxpayer's account.
  Note
  You can print form T1013 from our website at canada.ca/cra-forms-pubs.
 
Area C: Adjustment details
  • Please provide all details for each change you request (you do not have to show a recalculation of your taxes).
  • Choose the appropriate plus/minus (+/–) indicator (for losses, e.g. 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, you now have to provide supporting documentation for the entire revised amount.
  • 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.
  • You can get more information about CRA's rules and policies for reassessments from our Web site at www.cra.gc.ca or by
calling 1-800-959-8281.
  • Following are two examples of how to complete this area.
 
  Example 1
  Mary filed her 2022 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		 Name of line from return or schedule Previous amount +
–		 Amount of change Revised amount
101 Employment income 28,600 + 200 28,800
212 Union dues 500 + 20 520
  Note
  Even though 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.
  Example 2
  In certain situations there may not be a line number to use when requesting a change. Complete the form as shown in the following
example.
  John filed his 2013 return without claiming the goods and services tax/harmonized sales tax (GST/HST) credit. When he received
his notice of assessment, John realized that he had not claimed the credit. Since there is no line number for this claim, John will
complete Area C as follows:
Line number from
return or schedule		 Name of line from return or schedule Previous amount +
–		 Amount of change Revised amount
– GST/HST credit   0 + 1 (Yes) 1 (Yes)
 
Area D: Certification
  • Make sure either you or your authorized representative signs and dates the request for a change to your return.