March 28, 2025 8 min read Late Filing
Falling behind on tax filing is stressful, but it can usually be fixed with a clear plan. The key is to identify missing years, gather records, prepare returns in the right order, and respond to CRA before deadlines escalate.
Identify every missing return
Check CRA letters, online account records, and prior Notices of Assessment to confirm which tax years are unfiled.
Individuals may have missing T1 returns, while corporations may also have overdue T2, HST, payroll, or information returns.
Do not assume CRA has all information; self-employment, rental, and business expenses often require your own records.
Rebuild income and expenses
Use tax slips, bank statements, invoices, receipts, bookkeeping records, and CRA account data to reconstruct each year.
When records are incomplete, a reasonable and documented reconstruction is better than guessing.
Good organization can reduce errors and make CRA follow-up easier.
File and manage the result
Late returns may produce refunds, balances owing, penalties, or interest.
After filing, review each assessment and create a payment or follow-up plan if balances remain.
Where appropriate, discuss whether taxpayer relief or voluntary disclosure options should be considered.
How BOMCAS Canada Can Help
Behind on Ontario taxes? BOMCAS Canada can help prepare late and back tax returns and deal with CRA correspondence. Our team supports Mississauga and Ontario clients with tax preparation, bookkeeping, payroll, GST/HST, corporate tax, CRA audit representation, and planning.