# CRA automatic filing: who may qualify and how it will work Source: https://canadataxdesk.com/filing/automatic-tax-filing-cra Publisher: Canada Tax Desk (canadataxdesk.com), independent editorial site Topic: Filing Your Return Last updated: 2026-09-18 > CRA automatic filing is a plan, announced in Budget 2025, for the CRA to file returns for some lower-income people who owe no tax and have not filed. The CRA describes a small deemed filing pilot from fall 2026, pending royal assent, and pre-filled returns to review in your CRA account from March 2027. You get a review window and can opt out. ## Key facts - Announced in: Budget 2025 (proposed Income Tax Act amendment) - Deemed filing pilot: Fall 2026, small scale, pending royal assent - Pre-filled returns in CRA account: From March 2027 - Review window before deemed filing: 90 days from the CRA's notice - Government reach target: Up to 5.5 million lower-income people ## What CRA automatic filing is CRA automatic filing means the CRA files an income tax return on your behalf, using information it already holds, instead of waiting for you to file. Budget 2025 proposed changing the Income Tax Act to give the CRA discretionary authority to do this for certain individuals, generally those who do not owe tax. The CRA calls this **deemed filing**. The point is benefits, not tax collection. People with low incomes who never file often miss the Canada child benefit, the Canada Groceries and Essentials Benefit and provincial payments, because those are calculated from a return. A return filed by the CRA would let those payments be worked out. > **Still being rolled out:** The CRA's own infographic describes the deemed filing pilot as depending on royal assent of the enabling law. Details below reflect the Budget 2025 text and the CRA's published plans as of September 2026 and may change. ## Who automatic tax filing in Canada is aimed at The Budget 2025 measure lists conditions a person would have to meet before the CRA could file for them. In plain terms: - Taxable income for the year is below the federal basic personal amount or the provincial equivalent, whichever is lower (plus the age amount or disability amount where they apply). - All of the person's income comes from sources that are reported to the CRA on information slips, such as a T4, T4A or T5007. - The person has skipped filing a return at least once in the three previous tax years. - The person has not filed for the year, either before the deadline or within 90 days after it. - Any other criteria the Minister sets. So this is not a service for anyone who wants a shortcut. Someone with self-employment income, rental income, or deductions the CRA cannot see would not fit, and anyone who already files each year is outside the deemed filing group by definition. ## What happens with your return under deemed filing 1. The filing deadline passes and you have not filed. 2. About 90 days after the deadline, the CRA sends a notice to your CRA account showing the tax information it has for you. 3. You have 90 days from that notice to review it. If something is missing or wrong, you opt out and file your own return to claim what you are entitled to. 4. If you do not respond within the 90 days, the CRA can file the return for you. 5. The CRA issues a notice of assessment and then works out your benefit and credit entitlements. The normal assessment, objection and appeal rules apply to a return the CRA files this way. If you disagree with the assessment, you can object, generally within 90 days of the date on the notice, or ask for a change afterwards the same way you would for a return you filed yourself. ## Pre-filled returns from March 2027 A second track is aimed at people who can file but find it hard. From March 2027, the CRA plans to offer eligible lower-income individuals a pre-filled 2026 return inside their CRA account. You review it, change it if needed, and either consent to the CRA filing it or decline. The CRA's consultation report says people would get at least six weeks to review before the April 30, 2027 deadline. The government's stated target is to reach up to 5.5 million lower-income Canadians as the service expands, starting from about 1 million; treat those as targets, not guarantees. The CRA has not published how many people will actually be offered a pre-filled return in 2027. ## How CRA automatic filing differs from SimpleFile SimpleFile already exists. It lets eligible people with low income and simple tax situations file for free by phone, online (SimpleFile Digital) or on a short paper form. The CRA says about 3 million people were eligible in 2026. Invitations go out by mail or to the CRA account, and SimpleFile Digital can also be used without an invitation by people who meet the criteria. The key difference is who acts. With SimpleFile you still file, just more easily. With deemed filing the CRA files if you do nothing. The [SimpleFile invitation](https://canadataxdesk.com/filing/simple-file-cra-invitation) page covers the current service in detail. ## Can you opt out of automatic tax filing? Yes. Budget 2025 states that individuals would be able to opt out, and the CRA's consultation report describes opting out as the route for anyone whose information needs changes. Opting out does not remove your filing obligation or your benefits; it means you file the return yourself. You might prefer to file yourself if you have receipts the CRA does not see, such as medical expenses, tuition or rent-based provincial credits, or if you want to claim a disability amount not yet on file. The fastest way to stay in control is to file by the [tax deadline](https://canadataxdesk.com/filing/tax-deadline-canada), which keeps you outside deemed filing for that year. ## What is still not announced - Whether the enabling legislation has received royal assent in time for the fall 2026 pilot. - How many people the pilot and the March 2027 pre-filled returns will actually reach. - The exact eligibility screen the CRA will use for pre-filled returns. - How provincial credits, and Quebec returns filed with Revenu Quebec, will be handled. We will update this page when the CRA publishes the 2027 filing-season details, usually in February. Other changes for next season are on our [what's new for tax season](https://canadataxdesk.com/filing/tax-season-whats-new) page, and the regular filing routes are on [how to file a tax return in Canada](https://canadataxdesk.com/filing). ## Common questions ### Will the CRA file my taxes automatically? Only if you fit a narrow group: lower income, no tax owing, all income on slips the CRA receives, and a history of not filing. Even then you get a 90-day notice and can opt out. ### Who qualifies for automatic tax filing in Canada? Under Budget 2025, people whose taxable income is below the basic personal amount, whose income is all reported on slips, who have missed at least one return in the past three years and who have not filed for the year. ### Is automatic filing the same as SimpleFile? No. SimpleFile is a free, easier way for eligible people to file their own return. Automatic or deemed filing is the CRA filing a return for you if you do not respond to its notice. ### When does CRA automatic filing start? The CRA describes a small deemed filing pilot from fall 2026, pending royal assent, and pre-filled returns in CRA accounts from March 2027 for the 2026 tax year. ### Can I change a return the CRA filed for me? Yes. The usual assessment, objection and appeal rules apply, so you can object to the assessment or request a change the same way as for any other return. ## Sources - [Automatic tax filing](https://www.canada.ca/en/revenue-agency/campaigns/offering-and-expanding-automatic-tax-filing-services.html) - [Infographic: Automatic tax filing](https://www.canada.ca/en/revenue-agency/campaigns/offering-and-expanding-automatic-tax-filing-services/future-automatic-tax-filing.html) - [Automatic Tax Filing Consultation Report](https://www.canada.ca/en/revenue-agency/corporate/about-canada-revenue-agency-cra/transparency-proactive-disclosure-canada-revenue-agency/consultations-engagement-canada-revenue-agency/may-2026-automatic-tax-filing-consultation.html) - [Budget 2025: Tax measures, supplementary information](https://budget.canada.ca/2025/report-rapport/tm-mf-en.html) - [SimpleFile](https://www.canada.ca/en/services/taxes/income-tax/personal-income-tax/how-file/simplefile.html)