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CRA Automatic but wrong Reassessment Notice :
We changed your net federal supplement payments from $0 to $8,100 to agree with the amounts Service Canada reported. (This is wrong as no GIS was received by me in 2022)
We allowed you $8,100 as the other payments deduction. (What does this mean)
We may have also changed any related income to agree with information we have on file. For more information, see the explanation for line 25000 in the General Income Tax and Benefit Guide.
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1. Left Canada in 2021. Called Service Canada to stop GIS. Which they did as of November, 2021. But did not inform CRA or filed a departure return.
2. Did not get GIS for the whole year 2022. I have T4 OAS slips showing Zero net federal supplements for year 2022. Plus letter from Service Canada saying GIS stopped as of November, 2021.
3. Did not file a departure return in either 2021 or 2022. By mistake I filed both 2021 and 2022 return as Resident of Canada.
4. Hence the T4-OAS slip instead of NR4 OAS slip for the year 2022. But I did not get GIS for 2022 tax year.
5. When I filed tax return for 2022 as a Resident. I did put Net Federal supplements as Zero. As I did not get any GIS for 2022 and T4 slip also says GIS zero.
6. But CRA automatically reassessed 2022 tax return and put GIS as $ 8,100/- as you can see above CRA notice.
7. Now I know its my mistake to file 2022 return as a Resident, when I was an EMIGRANT. And also not let CRA know about my departure in 2021.
But I am afraid that when I rectify the 2022 return and go back to 2021 return and file the departure date, emigrant return etc - CRA will ask me to pay back the $8,100 GIS from 2022 which I never got in the first place! Based on their wrong reassessment!
Actually $8,100 GIS I got in 2021. CRA system seems to have mistakenly put the same amount for 2022 as well and did a reassessment. When no GIS was received for 2022.
So if CRA asks me to pay back the GIS which I never received, can I show them the 2022 T4 OAS slip from both Service Canada and CRA which is still available in their portal and shows Zero GIS in Net Federal Supplements column. Also the letter from Service Canada and my bank records which clearly shows GIS was stopped in 2021.
Will CRA figure out their own mistake? Based on the T4 OAS slip they have available in their system which clearly shows Zero GIS paid or will they go according to the wrong reassessment NOA they have for 2022, which wrongly shows GIS was paid.
I did not bother to change the wrong reassessment NOA in 2022 as I did not have any taxes owing in 2022. I filed the right amount in 2022 which is zero. But they changed it to $8,100/-
Hi Orfi,
Thank you for your detailed message. I understand your concern, and you’ve done a great job gathering the necessary documentation.
Here’s a summary of the situation and what you can do:
1.CRA’s Automatic Reassessment: The CRA reassessed your 2022 return and added $8,100 in net federal supplements (GIS), likely based on incorrect or outdated data from Service Canada. However, you’ve confirmed—and have evidence—that no GIS was received in 2022. This is key.
2.T4-OAS Slip & Service Canada Letter: Since your 2022 T4-OAS slip shows zero GIS, and you have a letter from Service Canada confirming GIS was stopped as of November 2021, you’re in a good position to dispute the reassessment. These documents are strong proof that the $8,100 was not paid in 2022.
3.Next Steps:
- I recommend filing an adjustment request (T1-ADJ) for your 2022 tax return to correct your residency status and formally dispute the GIS amount added by CRA.
- When you submit the adjustment, include:
- A copy of your 2022 T4-OAS showing zero GIS
- The letter from Service Canada confirming GIS ended in 2021
- A brief explanation that the reassessment was based on incorrect assumptions and that no GIS was received in 2022
- You can also include bank statements showing no GIS deposits in 2022 if further proof is needed.
4.2021 Departure Return: You’re right that your 2021 return should have been filed as a departure return. It’s advisable to file an adjustment to 2021 as well, updating your status to "emigrant" with your actual departure date. This helps clarify the situation and prevent future confusion.
5.Will CRA Recognize Their Error? Yes—once they receive your supporting documents, CRA should correct the error and remove the $8,100 from your 2022 return. They typically rely on information slips (like the T4-OAS), so this evidence should carry weight.
Let me know if you’d like us to assist with preparing and submitting the adjustment(s) to CRA. We’d be happy to help ensure it’s handled smoothly.