CRA Inaccurate Information: A Complete Guide to Correcting Your Return and Reporting Tax Cheating in Canada

When people search for "CRA inaccurate information report," they're usually asking one of two very different questions:

1. "I found an error on my own tax return — how do I fix it with the CRA?"

2. "I suspect someone else (a business, charity, or individual) is giving the CRA false information — how do I report them?"

This guide covers both, using current Canada Revenue Agency (CRA) procedures, so nothing is missing whether you're a taxpayer correcting your own filing or a concerned citizen reporting suspected fraud.

Part 1: Correcting Inaccurate Information on Your Own Tax Return

Mistakes on a filed return — a missed slip, an incorrect deduction, an unreported income source — are common and fixable. Here's exactly how the CRA handles it.

Step 1: Wait for your Notice of Assessment (NOA)

Before requesting any change, you must have received your Notice of Assessment (NOA) for the year in question. If your return is still being processed, the CRA will not accept a change request yet.

Step 2: Choose your method to correct the return

There are three official ways to request a change:

A. "Change my return" in CRA My Account (fastest, most common)

• Sign in to your CRA My Account.

• Select "Change my return" on the Overview page (this button was added directly to the returns section for quicker access).

• Choose the tax year and the specific line you need to correct.

• Enter the correct information. You can make multiple line changes in the same request, but you can only have one request per tax year in progress at a time.

B. ReFILE (through certified tax software)

• If you filed electronically using certified software (e.g., the same product you used originally), you may be able to use ReFILE to resubmit an adjusted return directly from that software.

• Not all changes qualify for ReFILE — some situations still require My Account or a paper request.

C. Paper Form T1-ADJ (T1 Adjustment Request)

• Complete Form T1-ADJ and mail it, along with supporting documents, to your tax centre.

• This is the only route for certain complex returns (e.g., non-resident or emigrant returns, bankruptcy returns, or returns involving Form T2203 for multi-jurisdictional business income), since these have no online option.

Step 3: How far back you can go

• You can request adjustments for up to 10 previous calendar years.

• Refunds generally cannot be issued for adjustment requests beyond that 10-year window.

Step 4: Submitting supporting documents

• More than half of online change requests are processed without any supporting documents being requested.

• If the CRA does need documents, you'll get a case number (often within 24 hours, sometimes longer) and can upload them directly through your CRA My Account — no mailing required.

Step 5: Processing times

• Online requests (My Account or ReFILE): typically about 2 weeks.

• Mailed requests (T1-ADJ): the CRA's standard is 8 weeks, a significant improvement after mailed requests peaked at 30 weeks in 2025.

• Requests needing additional review (e.g., complex verification, or international/non-resident/emigrant returns): can take up to 49 weeks.

• You will keep receiving any benefits and credits you're eligible for while your request is being processed, and the CRA applies any adjustment retroactively once it's finalized.

• Check your status directly in CRA My Account rather than calling — the account shows the most current information available even to CRA agents.

Step 6: What you'll receive after review

• A Notice of Reassessment (NOR): looks like your original NOA but highlights what changed.

• A letter explaining why changes were not made, if the CRA disagrees with your request.

• If your benefit or credit entitlement is affected, you'll separately receive a Notice of Redetermination.

If you have unreported income or unfiled returns from the past

If the "error" is actually undisclosed income or assets, or a return you never filed at all, the correct channel is not "Change my return" — it's the Voluntary Disclosures Program (VDP). The VDP lets you proactively correct the record with the CRA, and in many cases you can avoid penalties and reduce interest that would otherwise apply. This is a materially different (and more favourable) process than being caught by an audit or a third-party lead, so it's worth using before the CRA contacts you first.

A note on employer/payer errors

If the inaccurate information originated from a T4, T5, or similar slip issued by an employer or payer (not something you personally entered), the correction path is different:

• The employer or payer is responsible for correcting the slip and reissuing it.

• An employer cannot simply recharacterize the type of income paid (e.g., turning salary into dividends after the fact) — the CRA treats this as retroactive tax planning and considers it an inaccurate reporting of income, not a legitimate correction.

• If tax, CPP, or EI was over- or under-deducted because of the error, there are separate CRA procedures for the employer to follow to fix that specific shortfall or overpayment.

Common causes worth checking before you request a change

• A mismatch between your return and third-party data the CRA already has (from employers, banks, or other payers).

• An outdated address or name on file — your return name must match what's on record, and addresses should be updated through My Account, EFILE-filed returns, or Form T1-ADJ mail submissions (note: NETFILE cannot be used to change your address).

• Simple data entry slips: transposed numbers, incorrect SIN digits, or math errors.

Part 2: Reporting Someone Else for Giving the CRA Inaccurate or False Information

If your concern isn't your own return but a business, charity, or individual you believe is misreporting income or falsely claiming benefits, the CRA has a dedicated channel: the Leads Program.

What the Leads Program covers

The Leads Program lets you anonymously report a business, charity, or individual you believe is cheating on taxes or benefits in Canada. Typical scenarios include:

• Failing to declare all income (e.g., unreported cash transactions in the underground economy).

• Filing false expense claims.

• Falsely claiming tax credits or benefits.

• Improperly collecting pandemic-era benefits (CERB, CRB, CESB) or subsidies (CEWS) while ineligible.

How to submit a lead

You have two main options:

1. Online submission form through the CRA's Leads Program page.

2. By phone, calling the National Leads Centre at 1-866-809-6841, Monday to Friday (excluding public holidays), 10:00 a.m. to 4:00 p.m. Eastern time. An agent will guide you through the submission.

You can also send information by mail or fax to the National Leads Centre's dedicated address/fax line if that's more practical — only send copies of documents, since originals cannot be returned.

Important: The Leads Program does not accept submissions by email or in person.

What makes a lead "complete" vs. "incomplete"

The CRA is explicit that vague suspicion isn't enough — a complete lead needs identifying facts. Include, where possible:

• Full name (and spouse's name, if relevant), address, birthdate, SIN, business name/number, and related businesses or shareholders.

• Specifics on why you believe cheating is occurring, and the approximate dates or duration.

• Lifestyle indicators inconsistent with reported income (e.g., large purchases, property, vehicles) with concrete details — where, when, how much.

• Any supporting documents: emails, texts, social media posts, invoices, financial statements.

A lead built on opinion alone (e.g., "he seems to be doing cash jobs and driving an expensive car") without names, addresses, or dates is unlikely to result in CRA action, since there isn't enough to identify the subject or verify the claim.

What happens after you submit

• The CRA reviews the lead to determine whether it warrants further action (audit, review, or in serious cases, referral to the Criminal Investigations Program).

• You will not receive updates on the outcome — the CRA cannot disclose another taxpayer's information to you, even the person who reported them.

• There is no financial reward for domestic leads submitted through the standard Leads Program.

When to use the Offshore Tax Informant Program (OTIP) instead

If the suspected non-compliance involves major international tax evasion or aggressive offshore tax avoidance, a separate program applies:

• The Offshore Tax Informant Program (OTIP) offers financial rewards — generally 5%–15% of the federal tax collected — for information leading to recovery.

• To qualify for a reward, the case must involve international non-compliance, and the tax recovered must exceed $100,000.

• Anyone in the world can report, not just Canadian residents.

• You can anonymously call 1-855-345-9042 (North America) or 613-221-3135 (collect calls accepted) if you're unsure whether your information qualifies for OTIP versus the standard Leads Program.

• OTIP informants who are themselves convicted of tax evasion related to the matter they're reporting are excluded from receiving a reward.

Confidentiality protections

The CRA states it goes to considerable lengths to protect an informant's identity under both federal tax law confidentiality provisions and privacy law. The one exception is if an informant is legally required as an essential witness in a court proceeding — in that rare case, the CRA will notify the informant before deciding whether to proceed.

Quick Reference: Which Process Do You Need?

Key Takeaways

• Your own errors: Wait for your NOA, then use Change my return, ReFILE, or a T1-ADJ — going back up to 10 years. Online requests process in about 2 weeks; mailed ones in about 8 weeks (longer for complex or international cases).

• Someone else's inaccurate reporting: Use the Leads Program with as much identifying detail as possible; expect anonymity but no updates or reward.

• Big international cases: OTIP is the only route that offers a financial reward, and only above the $100,000 threshold.

• Proactive correction beats getting caught: If you're sitting on unreported income from past years, the Voluntary Disclosures Program is almost always the better route than waiting for the CRA to find it through a lead or an audit.

This guide reflects CRA procedures and processing standards as published on Canada.ca. Processing times, thresholds, and program details are periodically updated by the CRA, so for time-sensitive filings, always confirm current details in your CRA My Account or on the relevant Canada.ca program page before submitting.