Filing your 2026 return with the CRA
Canadian tax, box by box.
NETFILE, notices of assessment, slips, credits, RRSP and TFSA room, and GST/HST for small business, explained in plain language and checked against canada.ca.
- 01Filing and payment deadline, 2026 return
- April 30, 2027
- 02Filing deadline if self-employed (balance still due April 30)
- June 15, 2027
- 03Last day for RRSP contributions deductible in 2026
- March 1, 2027
- 04RRSP dollar limit, 2026
- $33,810
- 05TFSA annual limit, 2026
- $7,000
- 06Lowest federal tax rate, 2026
- 14%
- 07Federal basic personal amount, 2026 (maximum)
- $16,452
- 08NETFILE open for 2025 and earlier returns until
- January 29, 2027
- 09GST/HST return due, monthly or quarterly filers
- 1 month after period end
Figures checked September 18, 2026 on canada.ca. Independent site, not the CRA.
Topics
Every guide, by topicNETFILE and E-Filing
Filing a T1 return online with NETFILE, the access code, ReFILE and fixing CRA-side rejections.
- CRA EFILE: Registration, Login and 2027 Renewal
- NETFILE Access Code: Where to Find It on Your NOA in 2027
- NETFILE Eligibility: Who Can and Cannot File Online
- NETFILE Not Working? CRA-Side Causes and What to Do
Filing Your Return
How, when and by what method to file a Canadian return, including late, past-year and special returns.
- Can AI File Taxes With the CRA? Using AI for Canadian Taxes
- CRA Auto-fill My Return: How It Pre-fills Your Tax Slips
- CRA Automatic Tax Filing: Who May Qualify Starting 2027
- Late Filing Penalty Canada: How the CRA Calculates It
After You File
Notices of assessment, refunds, reviews, reassessments and balances owing from the CRA.
- Change My Return CRA: Fix a Mistake on Your Tax Return
- CRA Balance Owing: How to Pay It and Avoid Extra Interest
- CRA Payment Arrangements: How to Set Up a Tax Payment Plan
- CRA Pre-Assessment Review: Why Your Refund Is on Hold
CRA Account
Registering, signing in, security and direct deposit in CRA My Account.
- Change CRA Direct Deposit: Update Your Bank Account
- CRA Account Locked: How to Unlock It and Get Back In Fast
- CRA Backup Multi-Factor Authentication: What Changed
- CRA AI Chatbot Charlie: What It Can and Cannot Answer
Tax Slips and Lines
What each common tax slip reports and where key return lines come from.
- What Is Line 15000 on a Tax Return? Total Income vs Box 14
- Line 23600 (Line 236): Net Income on Your Tax Return and NOA
- Missing Tax Slip? T4 Slip Download and Other Fixes
- RRSP Receipt: First 60 Days, Schedule 7 and Tax Filing
Tax Rates and Brackets
Federal and provincial brackets, the basic personal amount and rate changes, with a calculator.
- Alberta Tax Brackets 2026: New 8% Rate and Thresholds
- Basic Personal Amount 2026: $16,452 Federal, All Provinces
- BC Tax Brackets 2026: British Columbia Income Tax Rates
- Canada Tax Brackets 2027: Release Timing and What to Expect
Disability Tax Credit
Eligibility, Form T2201, amounts, retroactive claims and processing for the DTC.
- Disability Tax Credit Amount: What It Is Worth by Year
- How to Apply for the Disability Tax Credit Online or by Mail
- Disability Tax Credit Eligibility for a Child: Who Claims
- Disability Tax Credit Eligibility: Who Qualifies and Why
Credits and Deductions
Medical, tuition, caregiver, home and moving claims plus new credits for 2026.
- Canada Caregiver Credit: Amounts, Eligibility, How to Claim
- Canada Workers Benefit 2026: Amounts, Eligibility, Advances
- Charitable Donation Tax Credit: 2026 Rates, Limits, Examples
- Child Care Expenses Deduction: Limits per Child, Line 21400
RRSP, TFSA and FHSA
Limits, deadlines, penalties and home-buying rules for registered accounts.
- FHSA Contribution Limit: $8,000 a Year and Carry-Forward
- FHSA Rules Canada: Eligibility, Limits and Withdrawals
- Home Buyers' Plan Repayment: New 5-Year Deferral Explained
- Home Buyers' Plan vs FHSA: Which to Use for a First Home
GST/HST for Business
Registering, charging, filing and paying GST/HST, including GST/HST NETFILE.
- How to File a Nil GST/HST Return Online, Step by Step
- GST NETFILE Deadline: GST/HST Due Dates by Filing Period
- GST/HST Access Code: Find It Online or Get a New One
- GST Instalments (CRA): Due Dates, $3,000 Rule and Amounts
Self-Employed
T2125, CPP, deductible expenses, instalments and gig work for sole proprietors.
- Business Expenses List Canada: Self-Employed Deductions
- CPP for Self-Employed People: 2026 Rates and Maximums
- Self-Employed Tax Calculator Canada: Tax and CPP Estimate
- T2125 Form: How to Report Self-Employment Income in Canada
Newcomers, Students and Seniors
First returns and the claims that matter most to newcomers, students and seniors.
- Age Amount Tax Credit 2026: Up to $9,208 at 65 and Older
- International Student Tax Return Canada: Must You File?
- Line 23500: Social Benefits Repayment on Your Tax Return
- Newcomer Tax Return Canada: Filing in Your First Year
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How we work
- Official sources
- Every figure is checked against canada.ca and provincial government pages, linked at the end of each guide.
- Dated updates
- Each guide shows when it was last updated. Figures not yet announced are marked as such.
- Independent
- Not affiliated with the CRA or any software company. Editorial policy.