4 min
Behind on your taxes by one year: what to do
Quick summary
Being behind by one year is common and can be fixed. The main step is to file the missing returns, oldest first, then deal with any balance. Start with thelate-filing penalty rules.
Checked November 3, 2026. Main source: CRA: Late-filing penalty (modified Jan. 20, 2026). See all 4 sources.
If you are behind 1 year
- File the missing return now. If tax is owing, the penalty is 5% plus 1% for each full month late.
- A return due April 30 and filed in the fall is about 5 to 6 months late, so the first-time penalty is roughly 10% to 11% of the balance.
- If you cannot pay, ask for a payment arrangement. Relief may be possible in hardship cases.
Every situation
- File the oldest year first.
- Ask for a payment arrangement if you cannot pay.
- Ask for relief on penalties and interest if you qualify.
- Use free help before you pay a stranger.
Read next
Free help
- CRA Non-Filer helpline: 1-800-448-0444, Monday to Friday, 6:45 am to 7:30 pm Eastern.
- CRA TeleArrangement for personal income tax debt: 1-866-256-1147, Monday to Friday, 7 am to 10 pm Eastern.
- Free tax clinics for simple returns if your income is modest.
- A Licensed Insolvency Trustee, who may offer a free first meeting.
Questions people ask
Which year do I file first?
File the oldest missing year first, then work forward.
Will I owe a penalty if I am owed a refund?
The late-filing penalty applies to a balance owing. Filing late can still delay benefits and credits.