A friend of mine did not cash her refund cheque from last year as she moved away and forgot to change her address. What is the method for retrieving that refund from the CRA? Would it be possible for them to issue a new cheque or is there a time limit for collecting the refund?
Cheques issued by Canadian Government agencies do not expire. Any financial institution one has a relationship with should be willing to cash the cheque.
Update: If she does not have the cheque she should contact her nearest CRA office about canceling the original and re-issuing another. Specifically in that order, since she would want to avoid this situation where someone else cashed the first cheque and then the recipient ended up in a dispute where the CRA claimed the refund was issued twice and demanded the money back with interest. Good luck!