Mishall RehmanIf you or your spouse was deployed on a mission outside of Canada in 2023, you may be eligible for an extension on filing taxes.
According to CANFORGEN 056/24, military members and their spouses are eligible for an extension when the member is serving on UN, NATO, coalition or other operations outside of Canada.
This year’s regulations allow for residents of Quebec to file their taxes by Oct. 31, 2024. Members residing in other provinces are eligible to file taxes at any time in the year, provided they submit the proper paperwork.
Income tax filing extension is an approval the Department of National Defence (DND) seeks from the Canada Revenue Agency every year on behalf of military members on operations.
Details on submitting late income tax filings
Military members residing in provinces other than Quebec and are filing taxes after April 30, 2024, are required to submit CRA FORM RC4288 Entitled Request for Taxpayer Relief. They must also submit a letter signed by the supporting unit accounting officer.
The letter must include the specific information outlined in the CANFORGEN, including the operation name and time.
Those living in Quebec must also include in their letter that the authority is granted by Revenue Quebec.
Spouses are required to write on the top of the first page of their return: “Spouse of a military member who was deployed in (country) from (date) to (date) as part of (operation name).”
Spouses are also required to enclose a copy of their spouse’s certification letter along with their own form RC4288, if available. The home unit can provide the certification letter to spouses.
Child Benefits Payment
Canadian Armed Forces (CAF) members who file tax returns after the deadline should ensure that their child benefits are not interrupted as they are based on tax returns.
“It should be noted that the calculation of the Canada Child Benefits payment is made on the basis of income amounts reported on the income tax returns of the benefit calamint and of their spouse,” explained the CANFORGEN.
To ensure benefits continue to be received, members can contact 1-800-387-1193.
Certain Caveats
The CANFORGEN warns members that if they file after September, they might receive Form TX11 requesting them to file a return. If such a letter is received, members are directed to respond with a letter that states:
“I am a member (or the spouse or common-law partner of a member) of the Canadian Armed Forces who was serving outside Canada and request an extension to file my 2023 individual tax and benefit return under subsection 220(3) of the income tax act.”
If military members or their spouses encounter any other issues, they can contact their pay office for assistance.
It is also important to note there are no extensions for RRSP contributions.
