To file your T1 General Income Tax and Benefit Return with the Canada Revenue Agency, gather your income slips and receipts, work through the return’s six steps from identification to balance owing, and submit it — most people do this electronically through NETFILE-certified tax software. For the 2025 tax year, NETFILE opens at 6:00 a.m. Eastern time on February 23, 2026, and the deadline to file and pay any balance owing is April 30, 2026. If you or your spouse ran a business in 2025, you have until June 15, 2026 to file, but any tax owed is still due April 30.1Canada Revenue Agency. Filing Due Dates for the 2025 Tax Return
Do You Need to File
You have to file a T1 if you owe tax, if the CRA asked you to file, or if you disposed of capital property during the year — including a principal residence, even when the gain is fully exempt. You also need to file if you earned more than $3,500 in self-employment income (so the CRA can calculate your Canada Pension Plan contributions), or if you’re repaying a Home Buyers’ Plan or Lifelong Learning Plan withdrawal from your RRSP.2Canada Revenue Agency. Federal Income Tax and Benefit Information for 2025
Even with no taxable income, filing is worth doing. It’s the only way to receive the GST/HST credit, the Canada Child Benefit, the Canada Workers Benefit, and the Guaranteed Income Supplement. If you have a spouse or common-law partner, they generally need to file too, because benefit amounts are calculated on household income. Filing also builds your RRSP and First Home Savings Account contribution room for future years.
Your residency on December 31 determines which rules apply. Factual residents — people with significant ties to Canada like a home, spouse, or dependants here — report worldwide income. If you spent more than 182 days in Canada during the year without other residential ties, you may be a deemed resident. When your status is unclear, Form NR74 asks the CRA for an opinion.3Canada Revenue Agency. Determining Your Residency Status
Gather Your Slips and Receipts
Collecting everything before you open your software saves more time than any other step. Most slips arrive by the end of February; T3 slips (trust income, including many mutual fund distributions) often don’t show up until late March, so filing before you have them can mean filing twice.4Canada Revenue Agency. Tax Slips at Tax Time: What They Are, Where to Find Them and Why Waiting Can Save You Time and Help You Avoid Mistakes
- T4 slips from each employer for employment income.
- T5 slips for interest and dividends from bank accounts and non-registered investments.
- T3 slips for trust income, including mutual fund distributions.
- T4A, T4E, and T4A(P) slips for pension income, Employment Insurance, and CPP.
- RRSP and FHSA contribution receipts from your financial institution.
- Charitable donation receipts showing the charity’s registration number.
- Child care and medical expense receipts with amounts and payees.
- Moving expense receipts if you relocated at least 40 km closer to a new work location or school.
You’ll also need your Social Insurance Number, current mailing address, and marital status as of December 31, plus the date of any change in marital status during the year. Keep supporting documents for at least six years from the end of the tax year — the CRA can ask to see them any time in that window.5Canada Revenue Agency. Keeping Records
Working Through the Six Steps of the T1
Certified software fills in most of the return once you enter your slips, but knowing what each step does helps you catch missing entries and check the software’s math.
Step 1: Identification
Enter your name, date of birth, SIN, mailing address, and the province or territory where you lived on December 31. That province sets your provincial or territorial tax rates for the whole year, even if you moved partway through. If you have a spouse or common-law partner, enter their name, SIN, and net income here.
Step 2: Total Income
Report income from every source — employment, self-employment, pensions, EI, investments, rentals, capital gains, and any foreign income converted to Canadian dollars. Everything adds up to your total income on line 15000.
Step 3: Net Income
Subtract deductions to reach net income on line 23600. Common deductions are RRSP and FHSA contributions, union and professional dues, child care expenses, moving expenses, and support payments made. Net income drives most benefit calculations, so it’s one of the most important lines on the return.
Step 4: Taxable Income
A few more deductions bring net income down to taxable income on line 26000 — the capital gains deduction (for qualifying farm, fishing, or small business share dispositions), loss carry-forwards from earlier years, and the northern residents deduction. For most filers, taxable income and net income are the same or nearly so.
Step 5: Federal Tax
Your taxable income is run through the federal tax brackets to produce a base amount, and non-refundable credits reduce it. Those credits include the basic personal amount, age amount, CPP contributions, EI premiums, tuition, medical expenses, and charitable donations. Provincial or territorial tax is calculated on a separate Form 428, using rates for the province where you lived on December 31.
Step 6: Refund or Balance Owing
Add federal and provincial tax together, then subtract the tax already withheld at source (shown on your slips), any installments you paid during the year, and refundable credits like the Canada Workers Benefit or Canada Training Credit. A negative result is a refund. A positive one is due by the payment deadline.
2026 Federal Tax Brackets
The 2026 federal rates apply to income earned in the 2026 tax year (which you’ll file in 2027). The lowest bracket drops to 14 percent, down from 15 percent previously. Bracket thresholds are indexed to inflation.
- $58,523 or less: 14%
- $58,524 to $117,045: 20.5%
- $117,046 to $181,440: 26%
- $181,441 to $258,482: 29%
- Over $258,482: 33%
Each rate applies only to income within its range, so the first $58,523 of everyone’s income is taxed at 14 percent no matter what they earn overall. Provincial and territorial tax sits on top of the federal amount.
How to Submit Your Return
NETFILE (Online, Most Common)
Most people file electronically through NETFILE-certified tax software, which transmits the return directly to the CRA. The service for the 2025 tax year opens February 23, 2026 at 6:00 a.m. Eastern and closes January 29, 2027. You can also file returns for prior tax years back to 2018 through NETFILE.6Canada Revenue Agency. Find Certified Tax Software
Several certified products are entirely free, including Wealthsimple Tax, GenuTax Standard, and CloudTax. TurboTax, UFile, and H&R Block offer free versions for simple returns or modest incomes. The CRA publishes the full certified list each year.
EFILE Through a Tax Preparer
A professional preparer submits through EFILE using their own certified software and CRA credentials. You sign an authorization (Form T183) before they transmit. This route makes sense when your situation is complex — rental properties, self-employment, foreign income — but you pay a preparation fee.
Free Tax Clinics
The Community Volunteer Income Tax Program (CVITP) runs free clinics across the country for people with modest income and simple tax situations. Trained volunteers prepare and file your return at no charge, in person or virtually during tax season, with some clinics operating year-round. Find one through the CRA website.7Canada Revenue Agency. Free Tax Clinics
Paper Filing
Paper is still allowed but takes roughly four times as long to process as electronic filing. Download the T1 package for your province from the CRA site or pick one up at a postal outlet during tax season, then mail it to the tax centre assigned to your region. Which centre handles your return depends on the specific city or region within your province, so check the CRA’s mailing page — the boundaries split between centres in Ontario and Quebec.8Canada Revenue Agency. Where to Mail Your Paper T1 Return
Deadlines and What Happens if You File Late
For most people, the 2025 return and any balance owing are due April 30, 2026. Self-employed filers and their spouses have until June 15, 2026 to file, but the April 30 payment deadline still applies. If either date falls on a weekend or public holiday, it shifts to the next business day.
Late filing when you owe tax costs 5 percent of the balance plus 1 percent per full month the return is late, up to 12 months — a maximum of 17 percent in penalties before interest. If the CRA charged you a late-filing penalty in any of the three preceding tax years and issued a formal demand to file, the rate doubles: 10 percent of the balance plus 2 percent per month for up to 20 months, capped at 50 percent.9Canada Revenue Agency. Interest and Penalties on Late Taxes
Filing late also stalls benefit and credit payments. GST/HST credit and Canada Child Benefit amounts are recalculated from your assessed return each year, so late filing means late (or paused) payments.
After You File
Processing Times
The CRA aims to process 95 percent of electronically filed returns within two weeks. Paper returns take about eight weeks. A return selected for additional review takes longer. Electronic filing also gives you a confirmation number as soon as the return is transmitted.10Canada Revenue Agency. Check CRA Processing Times
Your Notice of Assessment
When processing is done, the CRA sends a Notice of Assessment (NOA). It confirms your assessed income, deductions, credits, and the final refund or balance. It also shows your RRSP deduction limit and any credits you can carry forward. Keep it — you’ll need information from your NOA to register for a CRA account or to apply for a mortgage.11Canada Revenue Agency. Notices of Assessment – NOA or NOR – Personal Income Tax
Direct Deposit
To have refunds deposited straight into your bank account, set up direct deposit through CRA My Account, through your Canadian bank or credit union, or by mailing the Canada Direct Deposit Enrolment Form. The online and bank options update within one business day. The paper form takes up to three months, so set it up well before you expect a refund.12Canada Revenue Agency. Direct Deposit for Individuals – Payments the CRA Sends You
CRA My Account
My Account lets you track your return, view your NOA, check benefit payments, and update personal information. To register you need your SIN, date of birth, and amounts from your most recent assessed return. Sign in with a CRA user ID and password, your bank’s credentials through Sign-In Partner, or a provincial partner account (Alberta or British Columbia). You verify your identity instantly through a document verification service on your phone, or by waiting up to 10 business days for a mailed security code.13Canada Revenue Agency. Register for a CRA Account
Fixing a Mistake After You File
If a slip arrived late or you missed a deduction, you can request changes after you receive your NOA. Do not send an amended return.14Canada Revenue Agency. Changing a Tax Return
Online changes take about two weeks. Sign in to CRA My Account and select “Change my return,” or use the ReFILE service in your certified software. ReFILE covers the 2022 through 2025 tax years and works for missing slips, additional income, or missed deductions and credits. Mailed changes take about eight weeks: complete Form T1-ADJ (T1 Adjustment Request) with your SIN, the tax year, the revised amounts, and a brief explanation, then attach supporting documents for the full claim and mail to your tax centre.
Some changes can’t go through ReFILE or My Account — applying for benefits, making or revising elections, and updating your address or marital status all use separate processes.
Situations With Their Own Rules
Several filing scenarios sit outside a standard personal return and follow their own procedures.
Quarterly installments. If your net tax owing exceeds $3,000 in both 2026 and one of the two preceding years ($1,800 for Quebec residents, who pay provincial tax separately), the CRA expects installments on March 15, June 15, September 15, and December 15. Farmers and fishers whose main income comes from those activities pay a single installment on December 31.15Canada Revenue Agency. Required Tax Instalments for Individuals
Foreign property over $100,000. If you held specified foreign property with a total cost above $100,000 CAD at any point in the year, Form T1135 goes in with your return. The threshold is based on cost, not year-end market value, and personal-use property like a vacation home you don’t rent out is excluded. Missing the filing costs $25 per day up to $2,500, and knowingly failing to file raises the penalty to $500 per month up to $12,000.16Canada Revenue Agency. Penalties
Filing for someone who died. The executor or administrator files a final T1 covering income from January 1 to the date of death, using the T1 package for the province where the person lived at that time. Deadlines depend on when death occurred, and the legal representative may also file optional returns for certain income earned but not yet received.17Canada Revenue Agency. Filing and Payment Due Dates – Prepare Tax Returns for Someone Who Died
Years of unfiled returns. If you have unfiled returns or unreported income from prior years, the Voluntary Disclosures Program may let you come into compliance with reduced penalties. You need to come forward before the CRA contacts you about an audit, the information must be at least one year past due, and complete documentation and payment of estimated tax must be included. Anonymous pre-disclosure discussions are available.18Canada Revenue Agency. Who Is Eligible – Voluntary Disclosures Program