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If you haven’t filed in years, start with the oldest missing return and ask the CRA whether the Voluntary Disclosures Program fits before it contacts you. Applications made before the CRA reaches out can get 100% penalty relief and 75% interest relief for up to the 10 most recent tax years. You still owe the tax itself, but the penalties stop stacking up.
How far back does the CRA go for unfiled returns?
The CRA doesn’t publish a fixed number of years on its unfiled-returns page. Its non-filer program starts after a filing deadline passes when there may be tax owing, and it can escalate from a letter to a phone call to a visit. You’ll hear that six years is the usual ask. That’s a rule of thumb, not a CRA promise, so plan to cover every year you were required to file.
The CRA can also assess you without a return. Under subsection 152(7) it may assess tax owing, and an estimate like that leaves out the deductions and credits you’d claim yourself. Filing the real return then leads to a reassessment. The CRA page on Canada Revenue Agency: unfiled tax returns describes the steps, which run as far as possible prosecution if filing demands are ignored.
What are you giving up while the returns sit unfiled?
Benefits, and sometimes refunds. The CRA says Canada Child Benefit payments stop if you don’t do your taxes, and your partner has to file too. Retroactive CCB is paid automatically for the current and two earlier payment periods, and anything older needs a written request, according to the CRA’s Canada Revenue Agency: Canada Child Benefit booklet. The Canada Child Benefit calculator estimates what you might be owed. The GST/HST credit, now the Canada Groceries and Essentials Benefit, is also tied to filing.
Refunds run on a clock too. The CRA lets you change a return for the previous 10 calendar years, and its Canada Revenue Agency: changing a tax return page sets that limit. It’s reasonable to expect the same horizon for refunds on old unfiled years, which would put the oldest refunds at risk. When you owe nothing there’s no late-filing penalty, so refund years are the easiest to clean up first.
How do you get slips for old years?
Start in My Account, then ask the payer. My Account shows slips the CRA has received and processed, though how far back it goes varies, so check each year. If a slip isn’t there, ask the employer or institution that issued it, and call the CRA at 1-800-959-8281 if that fails. The CRA can’t give you a slip until the issuer has sent it in. The Canada Revenue Agency: get a copy of your tax slips page has the details, and our lost slip guide adds more.
If a slip can’t be found, the CRA says to estimate your income from pay stubs or statements and attach a note with the issuer’s name, the type of income and what you’re doing to get the slip. Old bank statements fill gaps well.
What does the Voluntary Disclosures Program offer now?
It offers penalty and interest relief to people who come forward, and the rules got more generous on October 1, 2025. The circular IC00-1R7 applies to applications received on or after that date. How much relief you get depends on whether the CRA has already contacted you about the issue.
| Type of application | Penalty relief | Interest relief |
|---|---|---|
| Unprompted (no CRA contact about the issue yet) | 100% | 75% |
| Prompted (CRA has written or called, no audit underway) | Up to 100% | 25% |
Both tiers cover the most recent 10 tax years, and neither forgives the tax. People under audit or investigation can still be shut out. The CRA’s tax tip lists missed filing deadlines among the things the program covers, but its page doesn’t name unfiled returns outright, so check the eligibility rules in Canada Revenue Agency: Information Circular IC00-1R7 and its tax tip on the program. Our voluntary disclosure explainer has the background.
Say a 2022 return shows $3,000 owing and you file it in late 2026. The late-filing penalty tops out at 17%, which is $510, and interest at 7% would add roughly $218 in a year. The rate has moved over the years, so that’s only a ballpark. An unprompted application would drop the penalty and take 75% off the interest.
What is a realistic catch-up plan?
Work from the oldest year forward. This schedule starts from today, October 18, 2026.
- By October 31, 2026: list every year you didn’t file, and note whether you expect to owe or be owed. If a CRA letter has arrived, read it closely and write down any date in it.
- November 2026: pull slips from My Account and ask payers for the rest. Decide whether to contact the CRA about the Voluntary Disclosures Program before it reaches you.
- By December 31, 2026: file the oldest year with tax owing, using that year’s forms from canada.ca. If you can’t pay, call the CRA right away about a payment plan (see what to do when you can’t pay).
- January and February 2027: file the remaining years, newest last. Slips for 2026 arrive by the end of February.
- By April 30, 2027: file the 2026 return on time, or by June 15, 2027 if you’re self-employed, with any balance still due April 30. Our missed deadline guide covers the in-between case.
Where does this information come from?
Rules come from Canada Revenue Agency pages on unfiled returns, the Voluntary Disclosures Program (IC00-1R7), changing a return, and slips as of October 2026; the $3,000 example is this site’s own arithmetic. Checked in October 2026. This is an independent information site: we provide no services, we do not represent the CRA or any organization, and we do not guarantee that anything here is accurate or current. We accept no liability for decisions based on it. Check the official source before you rely on it. See the full disclaimer.
Frequently asked questions
Will the CRA charge a penalty if I file an old return and I'm owed a refund?
No. The late-filing penalty only applies when you file late and owe tax, so a refund year costs nothing in penalties and is usually the cheapest to catch up. Refunds are generally limited to the last 10 calendar years.
What if the CRA has already sent me a letter asking me to file?
You'd likely be in the prompted tier, which gives up to 100% penalty relief and 25% interest relief, as long as you're not under audit or investigation. A demand to file also raises the repeat penalty, 10% plus 2% a month, up to 50% in total.
Do I have to pay the tax if I use the Voluntary Disclosures Program?
Yes. The program relieves penalties and part of the interest, and it prevents criminal referral for the disclosed information. The tax owing isn't reduced. You'll normally pay it with the application, or arrange a payment plan afterward.
Can I get benefits like the Canada Child Benefit back if I file late?
Often, yes. Once the CRA assesses your return it decides eligibility and pays missed amounts retroactively. The CRA says retroactive CCB is automatic for the current and two earlier payment periods, and older periods need a written request.