How to file a tax return in Canada

How to file a tax return in Canada in five steps

Filing a Canadian income tax and benefit return (the T1) comes down to five moves: gather your slips, choose how you will file, fill in the return, send it, and read the notice of assessment the CRA sends back.

This page is the starting point for our Filing Your Return section. Each step below links to a more detailed guide, and the 2027 tax deadline calendar lists every date you need for the coming season.

Who has to file a tax return in Canada?

You must file if you owe tax for the year. The CRA also requires a return in many situations where no tax is due, which is why most adults file every year even with low or no income.

• The CRA sent you a request to file.
• You want a refund, or you or your spouse or common-law partner want the Canada child benefit, the guaranteed income supplement or the credit the CRA now lists as the Canada Groceries and Essentials Benefit.
• You want to claim the Canada workers benefit, including its advance payments.
• You sold capital property or had a taxable capital gain.
• You have to repay Old Age Security or Employment Insurance benefits.
• Your net self-employment income plus pensionable employment income is more than $3,500, so CPP contributions are owing.
• You still owe repayments under the Home Buyers' Plan or Lifelong Learning Plan, or you hold an FHSA.
• You want to split pension income, carry forward tuition, or build RRSP contribution room.

Newcomers and students with little income should still file a first return. Without it the CRA cannot assess benefits and credits or record RRSP room from earned income.

Ways to file a tax return with the CRA

There is no single form you fill in on the CRA website. To file a tax return online you use NETFILE-certified software, which transmits the return to the CRA. The CRA also offers SimpleFile for eligible lower-income people, EFILE for paid preparers, and paper returns sent by mail.

Can I file directly on the CRA website?

Not in the sense of typing a full return into a CRA web form. The CRA account lets you view slips, download your data into software with Auto-fill my return, and read your notice of assessment, but the return itself goes through certified software, SimpleFile, a preparer or the mail. NETFILE is the name of the CRA service that receives those online returns. To use NETFILE you need a social insurance number, or a temporary tax number starting with 01 or 03; a SIN that starts with 0 can be used only by a newcomer to Canada. Some returns cannot go through NETFILE at all, including returns for a deceased person, bankruptcy returns and returns for deemed residents.

Can I file my tax return for free?

Yes. The CRA publishes a list of certified software, and several products are free for everyone or for people below an income level. People invited to SimpleFile file at no cost, and community volunteer tax clinics prepare simple returns for free. The CRA's automatic filing infographic says about 3 million people were eligible for SimpleFile in 2026.

If you choose paper, use the forms for the correct tax year and mail them to the tax centre listed for your area. Our paper tax return guide covers where to get the package and what to attach.

Documents to gather before you file

Employers and payers must send most slips by the end of February. For 2026 slips that falls on Sunday, February 28, 2027, so expect the last of them in the first days of March. Many slips also appear in your CRA account under tax information slips.

• Income slips: T4 (employment), T4A (pensions, commissions, scholarships), T4E (EI benefits), T5 (investment income), T5007 (social assistance and workers' compensation).
• Receipts for deductions: RRSP contribution receipts, child care, union dues, moving costs.
• Receipts for credits: medical expenses, donations, tuition (Form T2202), home accessibility work.
• Business or rental records if you are self-employed or a landlord.
• Last year's notice of assessment, which shows RRSP room, carry-forward amounts and your NETFILE access code.
• Your social insurance number, date of birth and banking details for direct deposit.

A missing slip is not a reason to file late. Check your CRA account for slips the issuer already sent to the CRA, ask the issuer for a copy, and if it still has not arrived by the deadline, estimate from pay stubs and file on time.

How to file a tax return in Canada online, step by step

1. Sign in to your CRA account and confirm your address, marital status and direct deposit details are current.
2. Pick a certified software product that supports your situation (self-employment, rental income or a Quebec return may need a paid tier).
3. Start the return and use Auto-fill my return to import the slips the CRA already has, then add anything missing.
4. Enter deductions and credits, and check the result against last year's return for anything unusual.
5. Enter your NETFILE access code from the last notice of assessment if the software asks for it; first-time filers leave it blank.
6. Send the return and save the confirmation number the software shows.
7. Pay any balance owing by April 30, 2027, even if your filing deadline is later.

Tax return deadlines and what happens if you miss one

For 2026 returns, most people must file and pay by Friday, April 30, 2027. Self-employed people and their spouses or common-law partners can file by Tuesday, June 15, 2027, but the self-employed deadline does not move the payment date.

Missing the deadline with a balance owing triggers a penalty of 5% of the balance plus 1% for each full month late, up to 12 months. See the late filing penalty breakdown for worked examples. If you are behind by a year or more, the late tax return guide shows how to catch up, and the CRA can cancel penalties in some cases through a taxpayer relief request.

The CRA has not yet announced when NETFILE opens for 2026 returns; for 2025 returns it opened on February 23, 2026. Changes for next season, including the CRA's plan to file automatically for some lower-income people, are collected on our what's new for the 2027 tax season page.

After you file your tax return

The CRA assesses the return and issues a notice of assessment. Its processing page says it aims to process 95% of electronically filed returns within 4 weeks and 95% of paper returns within 8 weeks, when they arrive by the due date and need no extra review. The targets do not cover returns for several tax years filed together, or returns for deceased, bankrupt or non-resident individuals. Since February 2026, digital notices are viewed only in the CRA account.

Read the notice carefully: it confirms your refund or balance, your RRSP deduction limit and any changes the CRA made. If you find a mistake, you can change the return online rather than filing a second one. The after-you-file section of this site covers refunds, reviews and reassessments.