Accounting › Country Tax Guides › Canada Tax
Canadians file a T1 General income tax and benefit return annually, reporting worldwide income for the calendar year. The deadline is April 30 (June 15 for self-employed, though tax owing is still due April 30). You can file online via NETFILE-certified software, through a tax preparer, or on paper. The CRA processes the return, issues a Notice of Assessment, and pays refunds or collects balances owing.
Filing your Canadian tax return is an annual obligation for most residents. This guide explains the T1 General return, the filing deadlines, the ways to file, what you need to report, how the CRA processes returns, and the Notice of Assessment — everything you need to understand the tax-filing process in Canada for the 2025 year.
What return do individuals file?
The T1 General income tax and benefit return, reporting worldwide income for the year.
When is the deadline?
April 30 (June 15 for self-employed, but any tax owing is still due April 30).
How can I file?
Online via NETFILE-certified software, through a tax preparer, or on paper.
What is the T1 General return?
The T1 General income tax and benefit return is the annual return individuals file with the CRA, reporting their income, deductions, credits and tax for the calendar year. Residents report their worldwide income — employment, business, investment, pension, capital gains and more. The return calculates federal and provincial tax, applies credits, and determines the refund owed or balance owing. It also establishes eligibility for benefits like the GST/HST credit and CCB.
The T1 is the central document of personal tax compliance in Canada. It pulls together all your income slips (like T4s for employment, T5s for investment income), your deductions and credits, and computes your tax. Filing it accurately and on time is the core annual obligation for most Canadians. Understanding the T1 — what it reports and how it works — is the foundation of meeting your tax-filing responsibilities.
What are the filing deadlines?
The general filing deadline for individuals is April 30 of the year following the tax year (so 2025 returns are due April 30, 2026). Self-employed individuals (and their spouses) have until June 15 to file, but any tax owing is still due by April 30 — so the payment deadline is April 30 even for the self-employed. Missing the deadline with a balance owing triggers late-filing penalties and interest.
Meeting the April 30 deadline (for filing and payment) is important to avoid penalties. Even self-employed filers should pay any estimated balance by April 30 despite the June 15 filing extension. The RRSP contribution deadline for the prior tax year is generally March 1, separate from the filing deadline. Understanding these dates — April 30 for most, June 15 filing for self-employed, March 1 for RRSP — is essential to timely compliance.
How can you file your return?
There are several ways to file. Most Canadians file electronically using NETFILE-certified tax software, which transmits the return directly to the CRA — fast, with quicker refunds. You can also have a tax preparer file on your behalf via EFILE. Paper filing remains an option, though slower. The CRA’s Auto-fill my return feature can populate your return with slips the CRA already has, simplifying the process.
Electronic filing is the most common and efficient method, with refunds often issued within a couple of weeks. Tax software guides you through the return and checks for errors and missed credits. For complex situations, a professional preparer may be worthwhile. Understanding the filing options — and choosing the one that suits your situation — helps you file accurately and efficiently, getting any refund promptly.
What do you need to report?
You report all sources of income: employment income (from T4 slips), self-employment/business income, investment income (interest, dividends from T5 slips), capital gains, rental income, pension and registered-plan income, and any other taxable income. You then claim your deductions (RRSP, childcare, etc.) and credits. You’ll need your income slips, receipts for deductions and credits, and records of any capital transactions.
Gathering all your slips and receipts before filing ensures you report income accurately and claim everything you’re entitled to. The CRA receives copies of most slips (like T4s and T5s), so omitting reported income can trigger a reassessment. Keeping organized records throughout the year makes filing easier and supports your claims if reviewed. Understanding what to report — all income, with supporting documents — is key to an accurate, complete return.
What is the Notice of Assessment?
After processing your return, the CRA issues a Notice of Assessment (NOA), summarizing your assessed income, tax, credits, and the refund or balance owing, and confirming details like your RRSP contribution room for the next year. The NOA may differ from your filed return if the CRA adjusted something. It’s an important document — keep it, as it confirms your tax position and the RRSP room you can use.
The NOA is the CRA’s official assessment of your return. If you disagree with it, you can request changes or file an objection within the allowed time. The NOA also shows your available RRSP and other carryforward amounts. Reviewing your NOA when it arrives — checking it matches your expectations and noting your RRSP room — is an important step after filing, confirming your tax outcome and planning information for the next year.
A practical example: filing a return
Consider an employee filing their 2025 return: they gather their T4 (employment), T5 (investment income) and RRSP contribution receipts, use NETFILE-certified software with Auto-fill to import their slips, claim their RRSP deduction and credits, and file before April 30, 2026. The CRA processes it, issues a Notice of Assessment showing a refund, and deposits the refund within a couple of weeks.
The example shows the typical filing flow: gather documents, file electronically, claim deductions and credits, and receive the assessment. For self-employed individuals, the process is similar but with business income and the June 15 filing deadline (April 30 payment). Understanding this process — and filing accurately and on time — is the core of personal tax compliance in Canada, ensuring you meet your obligation and receive any refund owed.
What happens if you file late?
If you owe tax and file after the April 30 deadline, the CRA charges a late-filing penalty of 5% of the balance owing plus 1% per month (up to 12 months), and compound daily interest on the unpaid amount. Repeat late filing can double the penalty. If you’re owed a refund, there’s no penalty for filing late, but you delay receiving your refund and any benefits.
So filing on time matters most when you owe tax, as the penalties and interest add up. Even if you can’t pay the full balance, filing on time avoids the late-filing penalty (you’d still owe interest on the unpaid tax). For those expecting refunds, filing promptly gets the money sooner. Understanding the late-filing consequences encourages timely filing, especially for anyone with a balance owing, to avoid the penalties and interest.
How do you change a filed return?
If you discover an error or omission after filing, you can request a change rather than filing a new return — through the CRA’s My Account online, the ReFILE service in tax software, or by mail. You generally can adjust returns for the prior several years. The CRA reviews the change and issues a reassessment. This lets you correct mistakes or claim missed deductions and credits after the fact.
Common reasons to amend include forgetting a deduction or credit, receiving a late slip, or correcting an error. Voluntarily correcting errors is straightforward and, for honest mistakes, generally without penalty. Understanding that you can adjust filed returns — and how — gives peace of mind that mistakes can be fixed and missed claims recovered, an important part of managing your tax filings in Canada.
How does the CRA process and review returns?
After you file, the CRA processes the return and issues the Notice of Assessment, usually within a couple of weeks for electronic filing. The initial assessment is largely automated. The CRA may later review or audit returns, requesting documentation to support claims (like medical expenses or donations). Most reviews are routine verification rather than full audits, and responding promptly with documentation resolves them.
This means filing is followed by assessment, with possible later review. Keeping receipts and records supports your claims if reviewed. The CRA’s matching of slips (T4s, T5s) against your return catches omitted income automatically. Understanding that the CRA processes returns quickly but may review them later — and keeping documentation — helps you file confidently and respond effectively if the CRA asks you to support a claim.
What records should you keep?
You should keep your tax records — income slips, receipts for deductions and credits, records of capital transactions, and supporting documents — for at least six years from the end of the tax year, as the CRA can review or audit within this period. Good record-keeping supports your claims if the CRA reviews your return and is essential for substantiating deductions and credits you’ve claimed.
Organized records make filing easier and protect you if reviewed. The six-year retention aligns with the CRA’s normal reassessment window. For those with investments, business or rental income, records are especially important. Understanding the record-keeping requirement — keeping supporting documents for six years — is part of responsible tax compliance, ensuring you can defend your return if the CRA requests verification of your claims.
Common tax-filing mistakes to avoid
Common filing mistakes include missing the April 30 deadline (incurring penalties on a balance owing), omitting income the CRA already has on slips (triggering reassessment), forgetting deductions and credits, not keeping receipts to support claims, and not filing at all when refunds or benefits are owed. Each can cost penalties, lost refunds, or missed benefits.
Avoiding them means filing on time, reporting all income (using Auto-fill to capture slips), claiming all deductions and credits, keeping records for six years, and always filing to access refunds and benefits. Because the consequences range from penalties to missed money, careful filing matters. Understanding the process and these common pitfalls helps Canadians file accurately and on time, avoiding problems and receiving everything they’re owed.
What is My Account and how does it help?
The CRA’s My Account is a secure online portal where individuals can view their tax information, Notices of Assessment, RRSP and TFSA contribution room, benefit payments, and prior returns, and can make changes, set up direct deposit, and manage their tax affairs. It integrates with Auto-fill my return and provides a convenient way to track and manage your CRA dealings throughout the year.
Setting up My Account gives you visibility into your tax situation and simplifies filing and managing your taxes. You can check your contribution room before contributing to an RRSP or TFSA, track refunds and benefits, and respond to CRA requests. Understanding and using My Account is a practical step that makes managing your Canadian taxes easier, providing direct access to your information and the ability to manage your affairs online.
Frequently Asked Questions
What return do Canadians file?
The T1 General income tax and benefit return, reporting all worldwide income for the calendar year.
When is the filing deadline?
April 30 for most people; June 15 for the self-employed, though any tax owing is still due April 30.
How can I file my return?
Electronically via NETFILE-certified software, through a tax preparer (EFILE), or on paper.
What is the Notice of Assessment?
The CRA’s official summary of your assessed return, showing your tax, refund or balance owing, and RRSP room.
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