How to File Previous Years’ Taxes in Canada
Life gets busy, and tax deadlines can slip by. If you have not filed your taxes for one or more previous years, you are not alone — and it is not too late. The CRA accepts late tax returns, and filing sooner rather than later can prevent penalties from growing and unlock benefits you may be missing. This guide explains exactly how to file prior year tax returns in Canada.
Can You File Previous Years’ Taxes in Canada?
Yes. The CRA accepts late tax returns for previous years. There is no strict cut-off for filing a prior year return, and the CRA keeps your tax information on file for many years. Whether you missed one year or several, you can still file and get your tax situation up to date.
File Past Returns Now
☎️ Get HelpWhy You Should File Late Tax Returns
- You may be owed a refund: If you had taxes withheld from your paycheque but never filed, you could be leaving money on the table
- Benefits depend on filing: The GST/HST Credit, Canada Child Benefit (CCB), Ontario Trillium Benefit, and other programs require an annual tax return on file
- Penalties grow over time: If you owe money, late-filing penalties and daily compound interest accumulate the longer you wait
- CRA may contact you: The CRA can contact unfiled taxpayers and demand returns
How Far Back Can You File?
- Refunds: The CRA will only issue refunds going back 10 years. Returns older than 10 years can still be filed, but no refund will be issued
- Balances owing: If you owe money to the CRA, there is no time limit. Interest and penalties accumulate from the original due date regardless of when you file
How to File Previous Years’ Taxes: Step-by-Step
Step 1: Get the Right Tax Forms for Each Year
You must use the tax forms for the specific year you are filing. Tax rules, rates, and credits change annually, so you cannot use current year forms for a previous year. Prior year T1 packages are available on the CRA website (canada.ca).
Step 2: Collect Your Income Slips
Gather all income slips for the year you are filing (T4, T5, T4A, etc.). If you no longer have your slips, you can access them through CRA My Account under “Tax Information Slips.” Slips going back several years are usually available there.
Step 3: Use Tax Software That Supports Prior Year Returns
Several NETFILE-certified software programs support prior year returns. However, prior year returns cannot be submitted electronically through NETFILE. They must be printed and mailed to the CRA. Some software helps you prepare the return and generates a printable PDF.
Step 4: Mail Your Return to the CRA
Print and sign your completed return and mail it to the appropriate CRA tax centre for your province. Addresses are available on the CRA website. Include all required slips and schedules.
Step 5: Wait for Processing
The CRA typically takes 8 to 16 weeks to process prior year paper returns, sometimes longer during peak periods. You can check the status through CRA My Account once the return is received.
What Penalties Apply for Late Filing?
If you owe money and filed late, the CRA charges:
- First offence: 5% of the balance owing, plus 1% for each full month the return is late (up to 12 months), for a maximum of 17%
- Repeat offence (within 3 years): 10% of the balance owing, plus 2% per month (up to 20 months), for a maximum of 50%
- Interest: Daily compound interest at the CRA’s prescribed rate applies to any unpaid balance from the original due date
If you are owed a refund, there are no late-filing penalties — but you must still file within 10 years to receive it.
The Voluntary Disclosures Program (VDP)
If you have not filed for many years and are worried about penalties, the CRA’s Voluntary Disclosures Program (VDP) may help. The VDP allows taxpayers to come forward voluntarily and receive relief from penalties and possibly some interest, in exchange for full disclosure and payment of taxes owed.
To qualify, your disclosure must be:
- Voluntary (before the CRA contacts you)
- Complete (all years and information included)
- Involve a potential penalty or tax owing
Table of Summary
Here is the blog information in 6 easy rows for quick understanding:
| Section | Easy Information |
|---|---|
| 1. Topic | The blog explains how to file previous years’ tax returns in Canada and get caught up with CRA. |
| 2. Can You File Late | Yes, CRA allows you to file any previous year tax return anytime. Refunds are generally available up to 10 years back. |
| 3. How to File | Gather documents (T4, T5, receipts), use the correct year’s forms/software, choose NETFILE (last 3 years) or paper filing (older returns). |
| 4. Voluntary Disclosures | CRA’s VDP program may reduce penalties and interest if you come forward before CRA audits or enforcement begins. |
| 5. Penalties | If you owe tax: 5% late penalty + 1% per month (up to 12 months). Repeat cases: 10% + 2% per month (up to 20 months). No penalty if refund only. |
| 6. Why File Old Returns | Claim refunds, restore benefits (CCB, GST/HST credits), stop interest growth, and update RRSP room correctly. |
Frequently Asked Questions
Is there a deadline to file prior year returns in Canada?
There is no strict filing deadline for prior year returns, but refunds are only available for returns filed within 10 years of the original due date. Balances owing continue to accumulate interest indefinitely.
Can I file previous years’ taxes online?
Prior year returns cannot be filed via NETFILE. You must prepare the return using prior year software or forms and mail a printed copy to the CRA.
What if I cannot find my T4 slips from previous years?
Log into CRA My Account and go to Tax Information Slips. The CRA stores slips going back many years and you can view or download them directly.