Canada 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.
What 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.
Filing deadlines
The CRA sets the following recurring deadlines for individual filers:
| Filer type | Return filing deadline | Balance owing deadline |
|---|---|---|
| Most individuals | 30 April | 30 April |
| Self-employed (and spouse/common-law partner) | 15 June | 30 April |
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.
NETFILE 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.
Carryforwards 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.
Provincial 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.
Where 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.
Sources
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