How Far Back Can You File Taxes?
Every time limit for filing, refunds, changes and carryforwards, in one place.
The short version
- There's no time limit on filing a return. You can file 1999 tomorrow if you like.
- Refunds are the limit: CRA generally refunds tax only for the last ten calendar years.
- Online filing in the current season covers 2018 to 2025. Older years go on paper.
- Changing a return you already filed: Change my return reaches back ten years; ReFILE covers the current year and the three before it.
- Some claims carry forward for years, or forever: tuition, capital losses, RRSP room. Others expire.
How Far Back Can You File Taxes in Canada?
The short answer is “as far as you like.” The useful answer is a table of deadlines, because filing an old return and getting something back for it are two different things. CRA will happily accept a return for 2009. It just won't send you the 2009 refund.
The Limits, in One Table
| What you want to do | How far back |
|---|---|
| File a return you never filed | Any year |
| File it online (NETFILE) | 2018 to 2025 in the current season; older years on paper |
| Get a refund | Generally the last 10 calendar years |
| Change a filed return in My Account | The 10 previous calendar years (Change my return) |
| Change a filed return through tax software | Current year plus the 3 before it, so 2022 to 2025 now (ReFILE) |
| Ask CRA to cancel penalties and interest | Generally the last 10 calendar years (taxpayer relief) |
| Voluntary disclosure relief | Generally up to 10 years |
| CRA reassessing you | Normally 3 years from the original notice of assessment; longer in some cases, unlimited for misrepresentation |
Claims That Carry Forward (or Back)
| Item | How long it lasts |
|---|---|
| Unused tuition credits | Carried forward indefinitely |
| RRSP contribution room | Carried forward indefinitely |
| Net capital losses | Back 3 years, forward indefinitely (against capital gains only) |
| Non-capital losses (for example, business losses) | Back 3 years, forward 20 years |
| Charitable donations | Claim this year or carry forward up to 5 years |
| Medical expenses | Any 12-month period ending in the tax year |
Carryforwards are why old returns matter even when no refund is possible. A 2014 return that records a capital loss can save tax on a 2026 gain. Our guide to capital gains tax explains how losses work, and Canadian tax credits covers tuition and donations.
Is an old year worth filing or fixing?
Tell the assistant the year and what you missed. It checks which time limit applies and roughly what the year could still be worth.
Special Case: The Disability Tax Credit
When the disability tax credit is approved for past years, CRA can reassess earlier returns to apply it, generally up to ten years back. For a family claiming it for the first time, that can mean several years of refunds at once. Ask CRA to adjust the prior years when you apply, or request the changes yourself afterwards.
Why Some People Shouldn't Wait
- Refunds expire one year at a time. Every January, another year drops off the ten-year window.
- Benefits are calculated from returns, including the Canada Child Benefit and the Canada Groceries and Essentials Benefit, and some can only be paid back so far.
- Owe money? Late-filing penalties and daily interest grow every month; see filing taxes late.
Several years behind? The step-by-step is in how to file years of unfiled taxes.
Four Rules of Thumb
- Any year can be filed; only the last ten pay refunds.
- File the oldest refund year first, before it expires.
- Never skip an old return that records a loss or tuition. It saves tax later.
- Fix filed returns online where you can: how to change a tax return compares the options.
Before sending a batch of old returns, Return Check reviews each one against your slips, so a catch-up doesn't turn into a round of reassessments.
How Far Back Questions
How far back can I file taxes in Canada?
There is no time limit on filing a return. However, CRA generally only issues refunds for the last ten calendar years, and online filing in the current season covers 2018 to 2025.
Can I get a refund from 10 years ago?
Generally only for returns within the last ten calendar years. Refunds for years outside that window are not issued.
How far back can I change a tax return?
Change my return in CRA My Account covers the ten previous calendar years. ReFILE through tax software covers the current year and the three previous years. Refunds from changes are limited to ten years.
How far back can CRA reassess my return?
Normally three years from the date of the original notice of assessment for individuals, longer in some cases, and with no limit for misrepresentation through neglect, carelessness or fraud.
How long can I carry forward tuition and capital losses?
Unused tuition credits and net capital losses can be carried forward indefinitely. Non-capital losses carry forward 20 years.
Sources: CRA, Changing a tax return; Change your tax return online (ReFILE and Change my return); RC4018 Electronic filers manual (2018 to 2025 tax years); Tax refunds; Voluntary Disclosures Program. Checked October 2026. ReFILE years are based on CRA's current-plus-three-years pattern; CRA updates the exact years each February.
Last reviewed October 4, 2026 against CRA and Government of Canada sources. How we check our facts.