Canada tax season: filing your T1 return General information, not advice.

01Canada tax season: filing your T1 return

Most Canadian residents are required to file a T1 General income tax and benefit return with the Canada Revenue Agency (CRA) each year. The standard filing deadline for individuals is 30 April; self-employed individuals and their spouses or common-law partners have until 15 June to file, though any balance owing must still be paid by 30 April to avoid interest charges. Filing on time, even when you owe no tax, can also unlock benefit and credit payments that depend on an assessed return.

02What is the T1 General?

The T1 General is the standard individual income tax return used across Canada. It captures employment income, investment income, self-employment income, pension payments, and most other sources of taxable income for the calendar year. Depending on your situation, you will attach supplementary schedules — for example, Schedule 3 for capital gains, or Form T2125 for business or professional income.

Information slips issued by employers, financial institutions, and government agencies form the backbone of most T1 returns:

• T4 — employment income and deductions
• T5 — investment income (dividends, interest)
• T4A — pension, annuity, and other income
• T3 — income from trusts
• T4E — employment insurance benefits

Employers and other payers are required by the CRA to issue most slips by the last day of February following the tax year, giving filers at least two months before the April deadline.

03Filing deadlines

The CRA sets the following recurring deadlines for individual filers:

When a deadline falls on a weekend or public holiday, it moves to the next business day. The CRA publishes confirmed dates for each tax year on canada.ca.

Interest on unpaid balances begins to accrue from 1 May (the day after the standard payment deadline), regardless of the filer's personal filing deadline. Self-employed individuals who file by 15 June but owe tax should still make a payment by 30 April to limit interest charges. The CRA also applies late-filing penalties: typically 5 percent of the balance owing, plus 1 percent per additional full month the return remains outstanding, up to a maximum.

04NETFILE and certified software

The CRA's NETFILE service allows most Canadians to file their T1 return electronically directly from tax preparation software. There is no charge from the CRA to use NETFILE, though individual software providers may charge for their products.

The CRA maintains a list of NETFILE-certified software on canada.ca. Certified products have been tested to transmit returns in the accepted format, but certification does not imply the CRA has verified the accuracy of any particular calculation. The CRA also offers a free option through the Community Volunteer Income Tax Program (CVITP) for eligible individuals with modest income and a simple return.

Paper returns remain an option. Paper filers mail the completed T1 General and any schedules to the tax centre serving their province or territory; mailing address tables are published on canada.ca.

05Carryforwards and notices of assessment

Once the CRA processes a return, it issues a Notice of Assessment (NOA) confirming the amounts assessed or identifying any changes. The NOA also states your Registered Retirement Savings Plan (RRSP) deduction limit for the following year, your unused contribution room carried forward, and any refund or balance owing after the assessment.

Keeping prior-year NOAs is useful for future filings, as certain figures carry forward from one year to the next — unused RRSP room, capital loss carry-forwards, and tuition credit amounts among them.

06Provincial and territorial returns

Canada's tax system is integrated: the T1 General also captures provincial or territorial income tax for most provinces, filed together in a single return transmitted to the CRA. Quebec is the exception — residents of Quebec file a separate provincial return with Revenu Quebec in addition to the federal T1.

07Where to get help

A qualified tax professional can help you prepare an accurate T1 return, identify slip discrepancies, and meet your deadlines. Find accredited professionals on TaxProsRated through the recognised professional bodies for Canada.

08Sources

Canada Revenue Agency (CRA) — T1 General and filing deadlines: https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return.html

09Who has to file a Canadian tax return?

You generally need to file if you owe tax, if the CRA asks you to, or if you want to receive benefits and credits such as the GST/HST credit or the Canada Child Benefit. Residency, not citizenship, drives the obligation. Newcomers, students, and people with only modest income often still file in order to claim refundable credits.

Residency is determined by your ties to Canada — a home, a spouse or dependants, and other connections — rather than by a simple day count. The CRA explains how it assesses residency status and can issue a determination if your situation is unclear.

10What income and deductions go on the return?

Canadian residents report income from sources both inside and outside Canada, including:

• Employment income shown on a T4 slip
• Self-employment and business income
• Investment income such as interest, dividends, and capital gains
• Pension, retirement, and government benefit payments
• Rental income and certain foreign income

You can reduce taxable income with deductions such as registered retirement savings plan (RRSP) contributions and child-care expenses, and reduce the tax owing with non-refundable credits such as the basic personal amount. Contribution limits and credit amounts change from year to year, so confirm the current figures with the CRA before you file.

11How and when do you file?

The standard filing deadline for most individuals falls in the spring, with a later deadline for self-employed filers — though any balance owing is still due by the spring date. The CRA publishes the exact dates each year.

You can file electronically through CRA-certified NETFILE software, on paper, or through a registered preparer using EFILE. Setting up a My Account profile with the CRA lets you track your return, view slips, and arrange direct deposit for a faster refund.

Whichever route you choose, gather your slips and receipts first. The CRA also offers an Auto-fill my return feature that pulls many slips directly into certified software once you are signed in to My Account.

12What happens after you file?

The CRA processes your return and issues a Notice of Assessment summarizing the outcome — a refund, a zero balance, or an amount owing. Review it against your own records. If you disagree, you can request a change or file a formal objection within the time limits stated on the notice.

Keep your slips, receipts, and supporting documents for at least six years. The CRA can review or audit a return after assessment and may ask you to substantiate what you claimed.

13Common questions about CRA filing

How long does a refund take? Returns filed electronically with direct deposit are usually processed within about two weeks, while paper returns take longer; the CRA posts current processing service standards.

What if you cannot pay the balance? File on time anyway to limit penalties, then contact the CRA to set up a payment arrangement. Interest continues to accrue on unpaid amounts at the rate the CRA sets each quarter.

14Where to get help

A registered professional can confirm your residency status, handle complex or foreign income, and represent you in dealings with the CRA. See recognized professional bodies for Canada to find a qualified accountant or preparer.

15Sources

Canada Revenue Agency (CRA) — the national authority responsible for administering personal income tax, filing deadlines, benefits and credits, and the NETFILE and My Account services. Confirm current rates, limits, contribution room, and deadlines on the CRA website before you file.