Filing a Canadian return means reporting the year’s income to the Canada Revenue Agency by the deadline, and it is often the only way to get a refund or a benefit. The steps below cover the dates, the slips, and the ways to send the return. The harder cases sit in how crowded the tax rules have become.
Deadlines
Most people must file by April 30 of the following year. If you owe tax, that date is also the payment deadline. A late balance draws interest and a late-filing penalty. Self-employed people have until June 15 to file, but any balance owing is still due on April 30. The limits of a fully automatic return are set out in why automatic filing only covers some people.
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Documents to gather
Collect these before you start:
- Social insurance number, or an individual tax number.
- T4 slips for employment income.
- T5 slips for interest and dividends.
- T4A slips for pensions, scholarships, and similar amounts.
- T2202 forms for tuition.
- Receipts for medical expenses, charitable donations, and RRSP contributions.
How to send the return
Most people use CRA-certified software and NETFILE. The CRA’s Auto-fill my return can pull slips from My Account into that software and cut typing errors. A paper return is still accepted and takes longer to process. A paid preparer makes sense when there is a business, rental income, or property in another country. Corporate write-offs are a separate set of rules, covered in federal tax measures for investment.
Deductions and credits
A deduction lowers taxable income. A credit lowers the tax itself. Common deductions include RRSP contributions and child-care expenses. Credits include tuition, medical expenses, and, where the rules allow, home-office costs. Keep receipts for at least six years. The CRA can ask for them in a review.
Frequently Asked Questions
What if I miss the deadline?
If you owe tax and file after April 30, the late-filing penalty is 5 percent of the balance owing, plus 1 percent for each full month the return is late, up to 12 months. Interest runs on the unpaid balance as well.
Can I file for free?
Yes. Several CRA-certified programs have a free option for a simple return. The list is on the Canada Revenue Agency website.
Should I file if I had no income?
Often yes. A return is how many benefits are calculated, including the Canada Child Benefit and the Canada Groceries and Essentials Benefit that replaced the GST/HST credit.
