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1. No GIS - Net Federal Supplements was received by us in 2022 year. We called in & officially stopped it. The 2022 T4 OAS slip also shows ZERO GIS.
2. We filed the correct return in 2022 with Zero GIS.
3. But the NOA we received 3 weeks later, the CRA incorrectly changed the GIS from Zero to $ 8,100 based on some outdated information they had.
4. Both Service Canada and CRA T4 OAS slip clearly shows ZERO GIS. We also have an official letter from Service Canada showing GIS was stopped.
5. If we REFILE the 2022 year return will CRA fix the 3 year old NOA and correct the wrongly adjusted GIS amount and issue a new correct NOA. Or is it beyond the period of correction because it's 3-4 years old.
6. How do we even REFILE for 2022 year? When we did not make any errors in the first place? The original return we filed in 2022 has all the correct amounts!
So when we REFILE for 2022, we won't be making any changes in the amount! We will basically be putting the same correct amounts from the previous return.
So can you even so that? REFILE a return with the same exact amounts as before? As we did not make any errors in the first place.
CRA made the error and not us. They automatically changed the correctly reported GIS amount by us from zero to $8,100/-
We tried using Change My Return in CRA to make the change. But the GIS line is not there in the first place to make any changes. As GIS was zero, we reported it as zero, so that line is not even there to fix it.
So REFILE seems to be our only option for 2022 year. But will that fix the issue and rectify the incorrect NOA from 2022 showing GIS was received, when it was not?
Thanks
Dear Orfi,
Thank you for your detailed message and for outlining your situation so clearly.
To address your questions:
✅ 1. Can you REFILE a 2022 return to correct the GIS error?
Yes, REFILE can be used to correct an NOA — even if it's several years old — provided that:
- The original return was filed electronically, and
- You are not making changes to restricted areas (like certain carryforwards or elections).
Although you're not changing any numbers, a REFILE can still be used to resubmit the correct data. This reasserts the original (correct) information and flags the discrepancy to the CRA for review. Since GIS is based on income thresholds, CRA may have mistakenly used outdated income data.
⚠️ 2. Is it too late to correct the 2022 NOA?
While the standard reassessment window is 3 years from the date of the original NOA, the CRA can still make adjustments beyond that window if the correction is to your benefit and a valid error can be demonstrated — especially one originating from CRA’s side.
Given:
- You have proof from Service Canada confirming no GIS was paid;
- Your T4(OAS) shows zero GIS;
- Your original return was correct, but CRA adjusted it based on outdated data —
You have strong grounds to request a correction, even if the normal reassessment period has passed.
🛠️ 3. Options for Action
Here’s what you can do:
Option A: REFILE
- Submit a REFILE for 2022 using the same original numbers.
- In the “Explanation of Changes” field, include a detailed note stating:
“Re-submitting 2022 return to confirm that no GIS was received. CRA incorrectly adjusted GIS to $8,100 based on outdated data. T4(OAS) and Service Canada letter confirm zero GIS. Please review and correct the NOA accordingly.”
Option B: Submit a Signed Letter with Supporting Docs
If REFILE is not available for 2022 (e.g., due to CRA system restrictions), then:
- Mail or fax a letter to the CRA explaining the error.
- Attach:
- A copy of your 2022 NOA showing the incorrect $8,100
- Your 2022 T4(OAS) slip (showing zero GIS)
- The letter from Service Canada confirming GIS was stopped
Send the letter to:
CRA – Individual Tax Enquiries
Sudbury Tax Centre
1050 Notre Dame Avenue
Sudbury ON P3A 5C1
Fax: 705-671-3994
✅ Final Recommendation
Start by attempting REFILE with a clear explanation, as this is often faster. If REFILE is not accepted or effective, proceed with a formal letter as noted above.
If you'd like assistance with preparing the REFILE or letter, our team would be happy to help.