Correcting an Error or Omission
To make changes to an income tax return that has already been filed, do not file a new return. Instead, do one of the following:
- Use the online service in My Account for individuals (see "Using My Account to make changes to an income tax return" below).
- If your request concerns the 2023, 2022, 2021 or 2020 taxation years and you completed your return using commercial software authorized by Revenu Québec, make the changes using the same software and send the return online or by mail (if you file your amended return online, do not send us a paper copy).
- Complete form TP-1.R-V, Request for an Adjustment to an Income Tax Return, and mail it to us, together with the documents justifying your request.
Note that you must complete form TP-1.R-V and mail it to us if any of the following situations apply to you:
- You are unable to change the information for a line of the income tax return using the online service.
- You want to request an adjustment to an income tax return for a year preceding 2020.
- Your income tax return is currently being processed.
- Your income tax return covers a period from January 1 to the day preceding the day of your bankruptcy.
- Your income tax return is for a year preceding the year of your bankruptcy.
- You filed form TP-22-V, Income Tax Payable by an Individual Who Carries On a Business in Canada, Outside Québec, or form TP-25-V, Income Tax Payable by an Individual Resident in Canada, Outside Québec, Who Carries On a Business in Québec, with your income tax return.
- You contested, by means of a notice of objection or of an appeal to the Court of Québec (Civil Division), a notice of assessment that we sent you after processing your income tax return.
If you believe that making changes to an income tax return would mean incurring penalties or interest under fiscal legislation, you may be able to rectify your tax situation by filing a voluntary disclosure application. By doing so, you may benefit from penalty or interest relief. See Voluntary Disclosure: Rectifying Your Tax Situation for more information.
Return being processed
If you need to make changes to an income tax return but cannot do it online because your return is being processed, you can do either of the following:
- Wait until your return has been processed to use the online service.
- Complete form TP-1.R-V, Request for an Adjustment to an Income Tax Return, and mail it to us.
If the change concerns only the transfer of tax credits from one spouse to the other, do not request the change. We will make the adjustment to your income tax return when processing it.
Using My Account to make changes to an income tax return
If you use My Account to make changes to an income tax return, you can only make changes for the current taxation year and the three previous years. The lines of the return you can change vary depending on the year.
- Line 101 – Employment income
- Line 128 – Taxable amount of dividends from taxable Canadian corporations
- Line 130 – Interest and other investment income
- Line 139 – Taxable capital gains (line 22 of Schedule G)
- Line 154 – Other income
- Line 214 – RRSP or PRPP/VRSP deduction
- Line 246 – Deduction for a repayment of amounts overpaid to you
- Line 250 – Other deductions (points 03 and 04 only)
- Line 295 – Deductions for certain income
- Line 361 – Age amount, amount for a person living alone and amount for retirement income
- Line 376 – Amount for a severe and prolonged impairment in mental or physical functions
- Line 381 – Medical expenses
- Line 395 – Tax credits for donations and gifts
- Line 424 – Tax credit for a labour-sponsored fund
- Line 447 – Premium payable under the Québec prescription drug insurance plan
- Line 462 – Other credits (refundable tax credit for medical expenses [point 01] only)
- Line 101 – Employment income
- Line 128 – Taxable amount of dividends from taxable Canadian corporations
- Line 130 – Interest and other investment income
- Line 139 – Taxable capital gains (line 22 of Schedule G)
- Line 154 – Other income
- Line 214 – RRSP or PRPP/VRSP deduction
- Line 246 – Deduction for a repayment of amounts overpaid to you
- Line 250 – Other deductions (points 03 and 04 only)
- Line 295 – Deductions for certain income
- Line 361 – Age amount, amount for a person living alone and amount for retirement income
- Line 376 – Amount for a severe and prolonged impairment in mental or physical functions
- Line 381 – Medical expenses
- Line 395 – Tax credits for donations and gifts
- Line 424 – Tax credit for a labour-sponsored fund
- Line 447 – Premium payable under the Québec prescription drug insurance plan
- Line 462 – Other credits (refundable tax credit for medical expenses [point 01] only)
- Line 101 – Employment income
- Line 128 – Taxable amount of dividends from taxable Canadian corporations
- Line 130 – Interest and other investment income
- Line 139 – Taxable capital gains (line 22 of Schedule G)
- Line 154 – Other income
- Line 214 – RRSP or PRPP/VRSP deduction
- Line 246 – Deduction for a repayment of amounts overpaid to you
- Line 250 – Other deductions (points 03 and 04 only)
- Line 295 – Deductions for certain income
- Line 361 – Age amount, amount for a person living alone and amount for retirement income
- Line 376 – Amount for a severe and prolonged impairment in mental or physical functions
- Line 381 – Medical expenses
- Line 395 – Tax credits for donations and gifts
- Line 424 – Tax credit for a labour-sponsored fund
- Line 447 – Premium payable under the Québec prescription drug insurance plan
- Line 462 – Other credits (refundable tax credit for medical expenses [point 01] only)
- Line 101 – Employment income
- Line 128 – Taxable amount of dividends from taxable Canadian corporations
- Line 130 – Interest and other investment income
- Line 139 – Taxable capital gains (line 22 of Schedule G)
- Line 154 – Other income
- Line 214 – RRSP or PRPP/VRSP deduction
- Line 246 – Deduction for a repayment of amounts overpaid to you
- Line 250 – Other deductions (points 03 and 04 only)
- Line 295 – Deductions for certain income
- Line 361 – Age amount, amount for a person living alone and amount for retirement income
- Line 376 – Amount for a severe and prolonged impairment in mental or physical functions
- Line 381 – Medical expenses
- Line 395 – Tax credits for donations and gifts
- Line 424 – Tax credit for a labour-sponsored fund
- Line 447 – Premium payable under the Québec prescription drug insurance plan
- Line 462 – Other credits (refundable tax credit for medical expenses [point 01] only)
Using authorized software to make changes to an income tax return
If you use authorized software to make changes to an income tax return, you can change the amount on any line for the current year and the three previous years.
Income tax return for previous years
Use the online service in My Account for individuals for viewing your income tax returns for previous years to see the details for each line of the returns for the last three taxation years.
Deadlines
Generally speaking, you can request a refund or adjustment to reduce your income tax payable for a taxation year that ended in one of the ten preceding calendar years. In 2024, for example, you can make such a request for the 2014 to 2023 taxation years.
However, the ten-year limit does not apply to the solidarity tax credit. If you forgot to claim the solidarity tax credit, click Claiming the Credit to find out what the deadline is.