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Check CRA processing times

Please note that the coronavirus (COVID-19) pandemic may influence our standard processing times. The Government of Canada has announced a series of tax measures to help support those affected by the COVID-19 virus, some of which affect tax-filing and payment deadlines.

Find out the standard processing times for tax returns and other tax-related requests sent to the Canada Revenue Agency (CRA). The information provided here is the same you would receive by calling the CRA.

If you would like to learn more about our online services, go to E-services .

What processing times are you looking for?

  • + Tax returns, claims, clearance certificates, benefits, and credits

    Select a CRA service:

    • + Tax returns

      What type of return?

      • + T1 income tax and benefit return

        Select a filing option: 

        • + electronic

          Do you remember the date you filed?

          • Yes
          • No
        • paper
      • + T1 adjustment requests

        Select a filing option: 

        • + electronic

          Do you remember the date you filed?

          • Yes
          • No
        • paper
      • + T2 corporation income tax return

        Select a filing option:

        • + electronic

          Do you remember the date of your submission?

          • Yes
          • No
      • + T3 trust returns

        Do you remember the date you filed?

        • Yes
        • No
      • + GST/HST returns

        Select a filing option:

        • + electronic

          Do you remember the date of your submission?

          • Yes
          • No
    • + Benefits and credits application

      Select an option:

      • + Canada child benefits application

        How did you apply? 

        • + My Account, using "Apply for child benefits"

          Do you remember the date you submitted your complete application?

          • Yes
          • No
        • Automated Benefits Application, when you registered the birth of your newborn
        • Form RC66, Canada Child Benefits Application
      • Form T2201, Disability tax credit certificate
    • + Claims

      Select an option 

      • + Film and media tax credits (FMTCs)

        Do you know if you were selected for an audit?

        • + Yes

          How did you file your claim?

          • + Electronically

            Do you remember the date you filed? 

            • Yes
            • No
          • Paper
        • + No

          How did you file your claim?

          • + Electronically

            Do you remember the date you filed? 

            • Yes
            • No
          • Paper
        • I do not know
      • + Scientific research and experimental development (SR&ED) tax credits – Refundable claim

        Do you know if you were selected for a review?

        • + Yes

          How did you file your claim?

          • + Electronically

            Do you remember the date you filed?

            • Yes
            • No
          • Paper
        • + No

          How did you file your claim?

          • + Electronically

            Do you remember the date you filed?

            • Yes
            • No
          • Paper
        • I do not know
      • + Scientific research and experimental development (SR&ED) tax credits – Non-refundable claim

        Do you know if you were selected for a review?

        • Yes
        • + No

          How did you file your claim?

          • + Electronically

            Do you remember the date you filed?

            • Yes
            • No
          • Paper
        • I do not know
    • Clearance certificate request (TX19/GST352)
  • + Pension plans, deferred plans, and education plans

    Select an option:

    • + Deferred income plans - response to written enquiries

      Do you remember the date of your submission?

      • Yes
      • No
    • + Actuarial valuation reports

      Do you remember the date of your submission?

      • Yes
      • No
    • + Applications to register pension plans and deferred profit sharing plans

      Do you remember the date of your submission?

      • Yes
      • No
    • + Deferred income and savings plans (specimens)

      Do you remember the date of your submission?

      • Yes
      • No
  • + Charities

    Select a CRA service: 

    • + Charities - written enquiries

      Select an option: 

      • Routine
      • Complex
    • Charities - responding to applications
  • + Rulings and interpretations

    Select a CRA service:

    • GST/HST rulings and interpretations
    • Advance income tax rulings
  • + Dispute resolution - Complaints, objections, and taxpayer relief requests

    Select a CRA service:

    • + Service complaints

      How did you file your complaint?

      • + Electronically

        Do you remember the date of your submission?

        • Yes
        • No
      • Paper or fax
    • + Tax objections

      How complex is your tax objection? 

      • Low complexity
      • Medium complexity
      • High complexity
    • Taxpayer relief requests
  • + Account updates

    Select a CRA service:

    • + Authorize or cancel a representative

      Select a filing option:

      • + electronic

        Do you remember the date of your submission?

        • Yes
        • No
  • + Uncashed CRA cheques

    Select a CRA service

    • + Request for uncashed cheques from the CRA (benefits, credits or T1 refunds payments)

      How did you send your Form 535? 

      • + Electronic

        Do you remember the date of your submission?

        • Yes
        • No
      • Paper

Select an option:

Federal film tax credits:

  • Canadian film or video production tax credit
  • Film or video production services tax credit

Provincial film tax credits that are considered equivalent:

  • British Columbia film and television basic tax credit
  • British Columbia production services basic tax credit
  • Manitoba film and video production tax credit
  • Ontario film and television tax credit
  • Ontario production services tax credit

Select a filing option

  • What is considered electronic filing?
    • Returns filed using the CRA's EFILE or NETFILE service or the automated phone service, File My Return
  • What is considered paper filing?
    • Returns filed on paper, including returns printed using tax preparation software

Select a filing option

  • Electronic:
    • Requests for reassessments submitted online via:
      • Change my return (CMR) in My Account portal
      • ReFILE, for previously electronically transmitted returns, using certified NETFILE software (individual) or certified EFILE software (Efiler service provider)
  • Paper:
    • Requests for reassessments submitted by;
      • Mail
      • Fax
      • Phone call to a CRA call centre

How did you apply?

You applied for child benefits using the Automated Benefits Application when you registered your newborn child with your province or territory (the automated application is not available in Nunavut or Yukon)

You applied for child benefits using the "Apply for child benefits" option on your My Account service.

You applied for child benefits using Form RC66, Canada Child Benefits Application, and sent it to the CRA by mail or through the "Submit documents" service on My Account.

Do you remember the date you filed your claim?

Calculations in this tool assume that you sent a complete claim when you filed your T2 return.

Select a CRA service:

Charities include:

  • new charity application
  • re-registration charity application
  • Canadian Amateur Athletic Association application
  • registered National Arts Service organization application
  • other qualified donee application

Select an option:

Routine enquiry is generally recurring and that needs little research and analysis.

Complex enquiry is specific to a given charity or a donor and needs research or analysis as well as a consultation with internal stakeholders.

How complex is your tax objection?

  • What is a low-complexity tax objection?
    • Low-complexity objections may relate to issues with credits associated with the GSTC and CCB programs, income amounts reported on an information slip, deductions from total or net income, and non-refundable tax credits.
  • What is a medium-complexity tax objection?
    • Medium-complexity objections may relate to issues with business expenses and more complex individual income tax, as well as GST/HST new housing rebates, input tax credits, and imposition of GST/HST.
  • What is a high-complexity tax objection?
    • High complexity income tax objections take much longer to resolve than other objections because of their technical content. These objections may relate to large corporations, complex business transactions, international transfer pricing, general anti-avoidance rule assessments, and tax avoidance schemes.

You can find more information to help you figure out the complexity levels for objections at Processing times and complexity levels – Income tax and GST/HST objections .

How did you send your Form 535?

  • Electronic:
    • Submit documents feature in My Account portal
  • Paper:
    • Mailed to Sudbury Tax Centre (3 to 5 business days, via Canada Post standard mail)

Income tax and benefit returns (T1) – Question

Results are not provided if:

  • the processing time for your return exceeds the service standard
  • your return is excluded from the service standard

Automated Benefits Application – Question

For the Automated Benefits Application, the CRA calculates the estimated date starting from the date it receives the application from the province or territory.

Disability tax credit certificate – Question

The processing time for your application may vary, depending on the following situations:

  • if we need to ask for more information or supporting documents
  • how long you or your medical practitioner take to respond to any requests for more information
  • if we have received more applications than usual

Charities - responding to applications – Question

Processing times will vary based on:

  • complexity and completeness of the application
  • volume of charity applications received by the CRA
  • how easily we can verify your information
  • how long an applicant takes to respond to any request from the CRA

GST/HST rulings and interpretations – Question

Certain factors may increase the time required to finalize a request such as:

  • the ability to contact and communicate with the requester;
  • the amount of additional documentation that is required to complete the request;
  • if the request requires a review of an issue upon which the CRA has not yet adopted a position; or
  • if the CRA is currently in the process of reconsidering its existing position.

Technical interpretations – Question

Some delays could result from the need to consult with third party or the need to validate information from various sources.

Service complaints – Question

Processing times will vary based on:

  • the complexity of the complaint
  • if all the information to address the complaint has been provided
  • how quickly we expect to process complaints we've already received
  • how easily we can verify your information

The processing time is calculated from the date the complaint is received at the National Intake Centre, not the date it is received in the CRA

Tax objections – Question

Processing times and actual response times from the CRA will vary based on any of the following:

  • how complex the objection is
  • whether the objection was submitted with all of the supporting information and documentation
  • whether the objection and supporting documents were submitted on paper or electronically

Benefit applications – electronic – Question

This is a targeted date. Please see the Benefit payment dates  page to determine the actual CRA payment issuance date.

Advance income tax rulings – Question

Some delays could result from the need to consult with third party or the need to validate information from various sources.

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