T1-ADJ (ReFile) - How Long to Wait before Filing

I have two clients this year who provided me with additional information after they approved their returns at two difference stages of our workflow process.

Both returns were efiled without issue and I was able to obtain their express notices of assessment.

The eNOAs have dates on them (e.g. May 11, 2022). So I’m assuming that I will have to wait until after May 11 to efile the Re-Files? I can see it’s a condition for being eligible (1. Original Efiled, 2. Original assessed).

I assume the eNOA doesn’t count as being assessed?

Correct… you need to wait until May 11


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Not true. I’ve refiled many times before that date with no issue. In fact I did one on Sunday and got an Express NOR immediately. If the client missed slips, you want to get those in ASAP to avoid interest and penalties.

May 11 was just an example as that is when the initial express notice of assessment showed as the full assessment date.

If the T1-ADJ had an increased balance owing, I would advise my clients to make the payment immediately. However, I think it’s safe to wait until the initial return is properly assessed before Re-Filing a T1-ADJ. I would say it’s recommended to prevent any administrative confusion on CRA’s end.

As long as the initial return was filed before the deadline, there won’t be any penalties, and as long as the payment was made before the initial deadline, there won’t be any interest.

I have done a refile within an hour of filing the original. If I get new information, I refile right away. Hasn’t backfired yet.

Happy to hear this. I was told to wait first year this came out Nd had not seen anything further on it.

Sent from my phone…


Rachel Parlee

Public Accountant

5575 Route 895

Colpitts Settlement, NB E4J 3A2

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