Whether you’ve missed a few tax filing deadlines or are just catching up on your tax obligations, filing multiple year returns with the Canada Revenue Agency (CRA) can feel overwhelming. Fortunately, CRA has established procedures to help taxpayers file overdue returns and become compliant. However, the process can differ depending on how many years you’re filing for, whether you owe money, and whether the CRA has already taken collection action.
This guide explores how to file multiple years of personal tax returns in Canada, including timelines, forms, common mistakes, penalties, and available relief programs.
1. Who Needs to File Past Years?
Most individuals need to file a return each year if they:
- Owe income tax
- Want to claim refundable credits (like the GST/HST Credit or Canada Child Benefit)
- Have self-employment or rental income
- Contributed to or withdrew from a Registered Retirement Savings Plan (RRSP)
- Need to maintain eligibility for government programs such as Old Age Security (OAS), GIS, or the Disability Tax Credit
If you’ve missed returns in one or more years, CRA still expects you to file for those years—even if you don’t owe any tax.
2. How Many Years Can You Go Back?
The CRA allows you to file tax returns for up to 10 previous years. For example, in 2025, you can still file returns going back to the 2015 tax year. However, some benefit entitlements may only apply if filed within a shorter window (e.g., 3–4 years for retroactive GST/HST credits).
3. Step-by-Step Process for Filing Multiple Years
Step 1: Gather Documents for Each Year
- Income slips: T4, T4A, T5, T3, T4E, etc.
- Deductions: RRSP receipts, tuition slips (T2202), medical, and childcare expenses
- CRA MyAccount: Use the “Tax Information Slips (TIS)” section to access slips for prior years
Step 2: Download Tax Packages
CRA provides tax packages for each specific year on its website. These include the T1 General and all related schedules and guides.
Step 3: Prepare Each Return Separately
Each tax year must be filed using the forms and rules that applied to that year. For example, deductions, credits, and tax brackets vary from one year to the next. Most professional tax software has modules for prior years.
Step 4: Submit Returns by Mail or EFILE
- If using NETFILE-certified software, you may be able to EFILE returns from recent years (usually the last 4–5 years only).
- Older returns (over 5 years) must be printed and mailed to your local tax centre.
- Include all supporting documents and slips to avoid reassessments or delays.
4. What Happens If You Owe Tax?
For each year you owe tax, CRA will apply:
- Interest: Compound daily interest on balances owing (including penalties)
- Late Filing Penalty: 5% of the balance owing, plus 1% for each month late (up to 12 months)
- Repeat Offender Penalty: If you’ve filed late in the previous 3 years, the penalty increases to 10% plus 2% monthly (up to 20 months)
CRA may send demand letters, garnish wages, or freeze accounts if unfiled returns are ignored for a prolonged time.
5. Can You Still Get Refunds?
Yes—but with a limit. CRA will only issue a refund or apply refundable tax credits for up to three years from the original filing deadline. For example, a return for 2021 must be filed by April 30, 2025, to receive a refund or credit. After this, the refund is forfeited—even if it’s valid.
6. Use the Voluntary Disclosures Program (VDP)
If you are filing late returns that include unreported income or if you expect penalties, you may qualify for CRA’s Voluntary Disclosures Program (VDP). This program offers:
- Penalty relief (partial or full)
- Interest relief on some balances
- Protection from prosecution
To be eligible, your disclosure must be:
- Voluntary (before CRA contacts you)
- Complete (all tax years involved)
- At least one year past due
7. Getting Help from the CRA or Tax Professionals
CRA’s Community Volunteer Income Tax Program (CVITP) provides free help for simple returns. If you have complex income (like business, foreign income, or investment losses), consider a licensed tax preparer or accountant.
You can also request past Notices of Assessment and income slips via CRA MyAccount to simplify document gathering.
8. How Filing Old Returns Affects Benefits
If you haven’t filed, you may be missing out on:
- Canada Child Benefit (CCB)
- GST/HST Credit
- Provincial benefit programs (e.g., Ontario Trillium Benefit)
- Canada Workers Benefit (CWB)
- Disability Tax Credit (DTC) carryforward
Filing past-due returns can restore these benefits, but retroactive payments may be limited depending on program rules.
9. Best Practices for Filing Multiple Years
- Start with the oldest year and move forward chronologically
- Use tax software or a tax preparer with experience in prior-year filings
- Double-check that you’re not claiming credits/deductions twice across years
- Review CRA’s MyAccount for missed slips or carryforward amounts
- Submit everything at once if mailing to help CRA process together
10. Final Thoughts
Filing multiple years of returns with CRA is entirely manageable, especially if you approach it methodically. The most important thing is to act sooner rather than later—delaying only increases penalties and jeopardizes benefit eligibility.
Remember, the CRA is often more cooperative when taxpayers take the first step. If you’re unsure where to begin or if penalties are involved, consider starting with a consultation through a voluntary disclosure or a tax professional familiar with catch-up filings.
