Most Canadian residents file one form for income tax: the T1 Income Tax and Benefit Return. It calculates federal tax and, for every province and territory except Quebec, provincial tax at the same time through Form 428. Quebec residents file the federal T1 with the Canada Revenue Agency and a separate TP-1 return with Revenu Québec.1Revenu Québec. Income Tax Return, Schedules and Guide Depending on your income sources, you may also need to attach one or more supplemental schedules. The main Canadian federal and provincial tax forms are outlined below, along with when each applies.
The T1 Return
The T1 is the central return for individuals. It captures worldwide income, deductions, and credits in a single package and applies to residents of every province and territory. Because the CRA has tax collection agreements with every jurisdiction except Quebec, the T1 also handles the provincial or territorial tax calculation for those residents through an attached schedule.
Quebec is the exception. Residents there complete the federal T1 and file the provincial TP-1 separately with Revenu Québec, which means two revenue agencies, two sets of forms, and two sets of schedules each year.1Revenu Québec. Income Tax Return, Schedules and Guide
Both returns require disclosure of global income. Missing a foreign-reporting return can trigger a penalty of $25 per day for up to 100 days, with steeper penalties when the omission is deliberate.2Canada Revenue Agency. Table of Penalties
Form 428 for Provincial and Territorial Tax
If you lived in any province or territory other than Quebec on December 31 of the tax year, you complete Form 428 for that jurisdiction to calculate provincial or territorial tax.3Canada.ca. Line 42800 – Provincial or Territorial Tax Form 428 applies your province’s rates and brackets to the taxable income already calculated on the federal portion of the T1, then factors in any province-specific non-refundable credits.
Some provincial benefits are separate from Form 428. The Ontario Trillium Benefit is claimed through the ON-BEN form. The Climate Action Incentive Payment is issued automatically to eligible residents of applicable provinces with no separate claim.4Canada Revenue Agency. Provincial and Territorial Tax and Credits for Individuals
If you earned business income in more than one province or territory, Form T2203 replaces Form 428 to allocate tax among the jurisdictions.4Canada Revenue Agency. Provincial and Territorial Tax and Credits for Individuals
Supplemental Schedules and Forms
Beyond the T1 and Form 428, several forms cover specific income situations. You attach only the ones that apply to you.
- Schedule 3 reports capital gains or losses from selling investments, real estate, or other property.5Canada Revenue Agency. Capital Gains – 2025
- Form T2125 reports self-employment or professional income, listing business revenue and expenses.6Canada Revenue Agency. Completing Schedule 3
- Form T776 reports rental income, with gross rent and allowable expenses such as maintenance, insurance, and property taxes.
- Form T2203 is used instead of Form 428 when business income was earned in multiple provinces or territories.4Canada Revenue Agency. Provincial and Territorial Tax and Credits for Individuals
Each of these forms has its own supporting documentation, from brokerage statements to business receipts. Self-employed filers who use part of their home for work must also calculate the percentage of household expenses attributable to the workspace.
Slips and Information You Need Before You File
Before starting the T1, gather your Social Insurance Number, current marital status, and every information slip issued for the tax year.7Canada Revenue Agency. Get a T1 Income Tax Package Marital status affects several credits and benefits, including the GST/HST credit and the Canada Child Benefit, which are calculated on family net income.
The most common slips are:
- T4, issued by employers, showing employment income and tax withheld.8Canada Revenue Agency. T4 Slip: Statement of Remuneration Paid
- T5, issued by banks and financial institutions for interest and dividends.
- T3, issued by mutual fund trusts and estates for income allocations.
- T4A, for pension, retirement, and other income not reported on a T4.
Also collect receipts for claims you plan to make: RRSP contribution slips, union or professional dues, childcare receipts, and moving expense records. A childcare receipt from an individual provider must include the provider’s Social Insurance Number.9Canada Revenue Agency. How to Claim – Line 21400 – Child Care Expenses Keep all slips, receipts, and supporting documents for at least six years from the end of the tax year, because the CRA can request them at any point during that window.
Filing Deadlines
For the 2025 tax year, the general filing deadline is April 30, 2026. If you or your spouse or common-law partner are self-employed, the filing deadline extends to June 15, 2026.10Canada.ca. Due Dates and Payment Dates – Personal Income Tax Any tax owed is still due by April 30 regardless of the extended filing date; interest starts accruing on May 1 on an unpaid balance.
The late-filing penalty is 5% of the balance owing plus 1% for each full month the return remains outstanding, up to 12 months.11Canada Revenue Agency. Interest and Penalties on Late Taxes – Personal Income Tax
How to Get the Forms and Submit Them
The T1 package and all related schedules are available from the CRA website. Quebec residents access the TP-1 through the Revenu Québec portal.7Canada Revenue Agency. Get a T1 Income Tax Package Certified tax software selects the right schedules based on your answers and can pull slip data through the CRA’s Auto-fill My Return service.
You have two main options for submission. NETFILE transmits your return electronically through certified tax software.12Canada Revenue Agency. NETFILE – Tax Software for Filing Personal Taxes A professional tax preparer submits through EFILE.13Canada.ca. Tax Software for Filing Personal Taxes Paper returns are still accepted and must be mailed to the tax centre assigned to your province of residence.
Electronic filing gives you an immediate confirmation number. After processing, the CRA issues a Notice of Assessment summarizing the amounts assessed, any refund, or any balance still owing.14Canada Revenue Agency. Notices of Assessment – NOA or NOR – Personal Income Tax Compare the Notice against your filed return, and follow up with the CRA if figures don’t line up.