4 min
Behind on your taxes by two or three years: what to do
Quick summary
Being behind by two or three years 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 2 to 3 years
- File the oldest year first, then work forward.
- The higher repeat penalty applies if you were penalized in the previous three years and received a demand to file. Check your notices.
- Benefits and credits can be held back until your returns are assessed.
- You can call the CRA Non-Filer helpline at 1-800-448-0444 if you are unsure where to start.
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.