# How to file a tax return in Canada

Source: https://canadataxdesk.com/filing
Publisher: Canada Tax Desk (canadataxdesk.com), independent editorial site
Topic: Filing Your Return
Last updated: 2026-09-18

> How to file a tax return in Canada: collect your slips and receipts, pick a filing method (certified software with NETFILE, a SimpleFile invitation, a preparer using EFILE, or paper), complete the T1 return, send it to the CRA and keep your records. Returns for 2026 are due Friday, April 30, 2027, or June 15, 2027 for self-employed people, and any balance is due April 30.

## Key facts

- Deadline for 2026 returns: Friday, April 30, 2027
- Self-employed filing deadline: Tuesday, June 15, 2027 (payment still due April 30)
- Online filing service: NETFILE, through CRA-certified software
- Current NETFILE season ends: Friday, January 29, 2027
- CRA processing target: 95% of electronic returns within 4 weeks, paper within 8 weeks

## 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. Most people finish the whole job online in an afternoon once their paperwork is in one place.

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](https://canadataxdesk.com/filing/tax-deadline-canada) 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 often skip their first return because they earned little. That usually costs them benefit payments and RRSP room, so a first-time filer should file even with a small 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.

| Method | Who it suits | How the return reaches the CRA | Cost |
| --- | --- | --- | --- |
| NETFILE through certified software | Most people filing their own return | Software transmits it over the internet | Free and paid products exist |
| SimpleFile | Eligible people with low or fixed income and simple returns | By phone, online (SimpleFile Digital) or on a short paper form | Free |
| EFILE through a preparer | People who pay a preparer or use a free tax clinic | The preparer transmits it | Set by the preparer; clinics are free |
| Paper return | People who cannot or prefer not to file online | Mailed to a CRA tax centre | Free (postage only) |

Filing methods for a Canadian T1 return

### 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](https://canadataxdesk.com/filing/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.

### 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](https://canadataxdesk.com/filing/simple-file-cra-invitation) file at no cost, and community volunteer tax clinics prepare simple returns for free. In 2026 about 3 million people were eligible for SimpleFile, according to the CRA.

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](https://canadataxdesk.com/filing/paper-tax-return-canada) 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.

Missing one slip is a common reason to delay. You can estimate from pay stubs and file on time, but the better move is to ask the issuer for a copy or check your CRA account first. Check your CRA account for slips the issuer already sent to the CRA.

## 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.

> **File on time even if you cannot pay:** The late-filing penalty is charged on the unpaid balance, so sending the return by the deadline and paying later is cheaper than filing late. Interest still runs on the unpaid amount.

## 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](https://canadataxdesk.com/filing/self-employed-tax-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](https://canadataxdesk.com/filing/late-filing-penalty-canada) for worked examples. If you are behind by a year or more, the [late tax return guide](https://canadataxdesk.com/filing/late-tax-return-canada) shows how to catch up, and the CRA can cancel penalties in some cases through a [taxpayer relief request](https://canadataxdesk.com/filing/rc4288-taxpayer-relief-request).

Changes for next season, including the CRA's plan to [file automatically for some lower-income people](https://canadataxdesk.com/filing/automatic-tax-filing-cra), are collected on our [what's new for the 2027 tax season](https://canadataxdesk.com/filing/tax-season-whats-new) 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. 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.

## Step by step

1. **Gather slips and receipts.** Collect T4, T4A, T5 and other slips from payers or your CRA account, plus receipts for deductions and credits.
2. **Choose a filing method.** Use certified software with NETFILE, a SimpleFile invitation, a preparer using EFILE, or a paper return.
3. **Complete the return.** Import slips with Auto-fill my return, add deductions and credits, and review the totals.
4. **Send the return.** Transmit it online and save the confirmation number, or mail the paper return to your tax centre.
5. **Pay and review the assessment.** Pay any balance by April 30, 2027 and check your notice of assessment when it arrives.

## Common questions

### How do I file my taxes in Canada for the first time?

You file the same T1 return as everyone else, but you have no NETFILE access code and may need to give the CRA extra details, such as your date of entry if you are a newcomer. Certified software or a free tax clinic can send it online.

### What is the easiest way to file a tax return in Canada online?

For most people it is certified software combined with Auto-fill my return, which pulls in the slips the CRA already has. If you receive a SimpleFile invitation, that can be quicker still.

### Do I have to file a tax return if I had no income?

You are not always required to, but filing is how the CRA works out benefits such as the Canada child benefit and the guaranteed income supplement. Without a return those payments can stop.

### How long does the CRA take to process a tax return?

The CRA aims to process 95% of electronic returns within 4 weeks and paper returns within 8 weeks, assuming no review is needed. Returns picked for review take longer.

### Can I file my 2025 tax return now?

Yes. The current NETFILE season accepts returns for 2018 to 2025 until Friday, January 29, 2027. After that date you would have to wait for the next season or file on paper.

### What do I need to file a tax return in Canada?

Your social insurance number, all income slips, receipts for deductions and credits, and last year's notice of assessment. Self-employed people also need their income and expense records for Form T2125.

## Sources

- [Who has to file a return](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/you-have-file-a-return.html)
- [Filing due dates for the 2025 tax return](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/important-dates-individuals/filing-dates-tax-return.html)
- [NETFILE: File your taxes online](https://www.canada.ca/en/services/taxes/income-tax/personal-income-tax/how-file/tax-software/send-return/netfile.html)
- [SimpleFile](https://www.canada.ca/en/services/taxes/income-tax/personal-income-tax/how-file/simplefile.html)
- [Check CRA processing times](https://www.canada.ca/en/revenue-agency/corporate/contact-information/check-cra-processing-times.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)