Ottawa wants to put a limit on requests for tax reassessments.

Under the Tax Act, individuals can ask Canada Revenue to reassess their tax affairs back to 1985 to provide for a tax refund.

Citing the administrative problems that can arise when verifying claims made for tax years going back that far, Ottawa is proposing to update the deadline for application for tax relief. Adjustments will be limited to the 10 preceding calendar years.

This measure will come into effect after 2004 to give taxpayers an opportunity to review their records and request adjustments based on current law, says the department of finance.