Haven’t filed taxes in years? How to get caught up in Canada

Arsen Accounting Services · Sources checked October 27, 2026

You can take steps to catch up on overdue Canadian tax returns, even if several years are missing. Start by finding out which returns are outstanding, gathering the records for each year and checking any CRA response deadlines. You do not need to solve every year at once before asking for help.

Make a list of the missing years

Write down the last year you remember filing, the years that may be missing and whether you received assessments or letters. Distinguish a return you submitted from a tax bill CRA calculated without a return. CRA can issue an assessment using information it has, which may not include deductions that depend on documents you never provided. Filing the missing return allows CRA to review the actual figures. CRA — Unfiled tax returns

Also identify the type of work involved in each year: employment, self-employment, rental activity or an incorporated business. Your personal return does not settle a corporation’s separate filing obligations.

Recover missing documents without guessing

Ask employers and financial institutions for replacement slips. CRA My Account may also hold current and earlier slips that issuers submitted. It will not necessarily contain everything needed for your return. If a slip cannot be obtained in time, CRA explains how to use pay statements or other records to estimate the relevant amounts and retain supporting explanations. CRA — Get a copy of your tax slips

For your preparation file, create one folder per year containing:

• Income slips, bank statements and any business or rental summaries.
• Receipts for potential claims, including childcare, tuition, donations and medical expenses.
• Assessments, payment records and CRA correspondence.
• A note of moves, changes in marital status and dependants.

Mark missing information clearly. A preparer can help identify the next document to request; an invented expense total cannot replace a record.

Separate the filing problem from the payment problem

Being unable to pay is a reason to discuss a payment plan, not to leave returns unfiled. Late filing can produce penalties when tax is owing, and can delay benefit payments. The eventual result depends on each year’s income, deductions, payments and filing history. Do not assume every overdue year produces either a refund or a penalty. CRA — Interest and penalties on late personal taxes

For a balance you cannot pay in full, read our guide to an unaffordable CRA tax bill.

Check whether a disclosure needs special handling

If the missing years involve unreported income or other significant omissions, ask whether the Voluntary Disclosures Program should be considered before submitting the correction. The program changed for applications received on or after October 1, 2025. Relief is assessed case by case; it does not erase the underlying tax. Tell your adviser about any CRA contact so eligibility can be assessed under the current rules. CRA — Voluntary Disclosures Program, IC00-1R7

Common questions

Should I file only the latest year?

Start with a complete list of outstanding years. Earlier figures can affect later returns, so agree on the preparation order rather than assuming one current return resolves the backlog.

What if CRA has already written to me?

Keep the full letter and record the response date. Bring it into the first discussion; do not wait until all your paperwork is perfect to address a deadline.

Take the first manageable step

Arsen Accounting provides overdue and prior-year tax preparation. In your initial inquiry, list the years, main income sources and any CRA deadline. We can discuss the records needed and confirm the scope and fee before starting.

Discuss your tax preparation