*** Transcriber's Note: Please set your voice synthesizer to read most 
punctuation. When you encounter the caret sign at the end of a line, please 
enter the applicable information, if necessary. Tables are set-up in a 
narrative format and are indicated by three back-slashes at the beginning and 
at the end. Also, shaded areas are indicated by two back-slashes at the 
beginning and at the end. *** 
 
T1-ADJ E (08-08) (Front) 
 
Canada Revenue Agency 
 
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. 
 
\\ For filing (enter an "X" ) ^
DO NOT USE THIS AREA 
PSN (enter 14-digit number) ^
CORLOC # (enter 9-digit number) ^
Ack. ^
St. Code ^
Assessor ^
Date (Year/Month/Day) ^
Revision ^
Date (Year/Month/Day) ^
\\ 
 
A - Identification 
 
Social insurance number (enter 9-digit number) ^
 
Adjustment request for the tax year ^
(complete a separate form for each year) 
 
Full name: (please print your surname first) ^
 
Address: (please print) 
(enter an "X" to the applicable) 
- same as on the return ^
- or: ^
 
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): (enter an "X" to the applicable) 
- was submitted previously ^
- is attached ^
 
C - Adjustment details 
 
Using your copy of your tax return and your Notice of Assessment or 
Reassessment, list below the details of your requested change. If you have 
received an assessment or reassessment notice with an amount that is 
different from the amount on the return, use the amount stated on the notice. 
See the back of this form for information about required documentation and 
for examples of how to complete this area. 
 
*** Transcriber's Note: In print, the following table was set-up as 6 columns 
with the possibility of 6 entry lines. Enter as many lines as necessary for 
the following. The columns are labelled as: Line number from return or 
schedule; Name of line from return or schedule; Previous amount; Plus or 
minus; Amount of change; Revised amount. *** 
 
\\\ Line 1: 
Line number from return or schedule ^
Name of line from return or schedule ^
Previous amount ^
Plus or Minus ^
Amount of change ^
Revised amount ^
 
Line 2: 
Line number from return or schedule ^
Name of line from return or schedule ^
Previous amount ^
Plus or Minus ^
Amount of change ^
Revised amount ^
 
Line 3: 
Line number from return or schedule ^
Name of line from return or schedule ^
Previous amount ^
Plus or Minus ^
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. 
 
Date (Year/Month/Day) ^
Taxpayer signature ^
Representative signature ^
Telephone 
(Home) (including area code)^
(Business) (including area code) ^ 
 
 
T1-ADJ E (08-08) (Back) 
 
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 
 
Shawinigan-Sud Tax Centre 
4695 - 12th Avenue 
Shawinigan-Sud QC G9N 7S6 
 
Jonquière Tax Centre 
2251 René Lévesque Boulevard 
Jonquière QC G7S 5J1 
 
Summerside Tax Centre 
275 Pope Road 
Summerside PE C1N 5Z7 
 
Sudbury Tax Centre 
1050 Notre-Dame Avenue 
Sudbury ON P3A 5C1 
 
Winnipeg Tax Centre 
66 Stapon Road 
Winnipeg MB R3C 3M2 
 
Surrey Tax Centre 
9755 King George Highway 
Surrey BC V3T 5E1 
 
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 get Form T1013 from any Canada 
Revenue Agency (CRA) office or our Web site at www.cra.gc.ca or by calling 1-
800-959-2221. 
 
Area C: Adjustment details 
 
- Please provide all details for each change you request (you do not have to 
show a recalculation of your taxes). 
 
- Show any losses in brackets (e.g., self-employed business loss). 
 
- 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 in Information Circular 75-7R3, Reassessment of a Return of 
Income. You can get IC75-7R3 from any CRA office or our Web site at 
www.cra.gc.ca or by calling 1-800-959-2221. 
 
- Following are two examples of how to complete this area. 
 
Example 1 
Mary filed her 2006 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 101 
Name of line from return or schedule Employment income 
Previous amount 28,600 + Amount of change 200 Revised amount 28,800 
 
Line number from return or schedule 212 
Name of line from return or schedule Union dues 
Previous amount 500 + Amount of change 20 Revised amount 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 2006 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 (blank) 
Name of line from return or schedule GST/HST credit 
Previous amount 0 + Amount of change 1 (Yes) Revised amount 1 (Yes) \\\ 
 
Area D: Certification 
 
- Make sure either you or your authorized representative signs and dates the 
request for a change to your return.