How to file your income tax return in Canada: step by step

Who must file, the dates, what to gather, how to file for free or with a volunteer, and what to do next: a plain-language walk-through of the federal and provincial return.

The dates that matter

For most people the deadline to file is April 30 of the year after the tax year, and any tax owing must be paid by then. People who run a business (and their spouse or common-law partner) have until June 15 to file, but they still have to pay by April 30. When a date falls on a weekend or a holiday it moves to the next business day. For the 2026 tax year, these dates are April 30, 2027 (a Friday) and June 15, 2027 (a Tuesday). Check the exact dates each year on the CRA website.

Who should file

You must file if you owe tax, if the CRA asks you to, or in several other situations (for example, if you sold a property or have to repay a benefit). Even when you owe nothing, filing is how the CRA works out your benefits and credits: the Canada child benefit ↗, the GST/HST credit ↗, the Canada workers benefit ↗ and many provincial benefits depend on a filed return. Students, seniors and people with little income often get money back just by filing.

Step 1. Gather your papers

Your social insurance number (SIN) and last year's notice of assessment (see our guide on the SIN).
Tax slips: T4 (employment), T4A (pensions, scholarships, other income), T5 (interest and dividends), T3 and T5008 (investments), T4E (Employment Insurance), RC62 (benefit payments). Employers and banks must send most of them by the end of February; many also appear in your CRA My Account.
Receipts for what you want to claim: RRSP and FHSA contributions, tuition (T2202), medical expenses, donations, child care, moving for work or study, union dues, home-office costs if you qualify.
Your spouse's or common-law partner's income, if they are filing too: many credits can be shared or transferred.

Step 2. Choose how you will file

Free help in person or online: the Community Volunteer Income Tax Program ↗ gives free tax clinics to people with a modest income and a simple situation (it has existed since 1971; in Quebec the equivalent program is run with Revenu Québec).
Certified tax software sends your return directly through NETFILE ↗. The CRA lists which software is certified (use software certified for the tax year you are filing), and some products are free. If your software offers the CRA's "Auto-fill my return" feature, it can import your slips for you.
A paid preparer: ask whether they are registered to file electronically, get a written fee in advance, and never sign a blank return. You can authorize a representative in CRA My Account instead of sharing your password.
Paper: possible, but slower and more error-prone.

Step 3. Fill in the return

Identification: name, address, marital status on December 31, and your province or territory of residence on that date: it decides which provincial tax applies.
Income: employment, self-employment, pensions, interest, dividends, capital gains, rental income, benefits received.
Deductions lower your taxable income: RRSP and FHSA contributions (First Home Savings Account ↗), child care, moving expenses, union and professional dues. Use our RRSP refund calculator to see what a contribution is worth.
Credits lower the tax itself: the basic personal amount, tuition, disability, medical expenses, donations, age, caregiver and others. Software calculates the provincial credits for you.
One return, two taxes: in every province and territory except Quebec, one return covers federal and provincial (or territorial) tax. Quebec residents file two returns, one federal with the CRA and one with Revenu Québec, so see AtlasQuébec ↗ for the provincial return.

Want an estimate before you start? Use our income tax calculator (federal and provincial, 2026 rates) or the net-to-gross salary calculator.

Step 4. File and pay

File electronically and keep the confirmation number.
If you owe tax, pay by April 30 even if you file later: interest is charged on any balance that remains after that date, and that includes self-employed people whose filing date is June 15.
Pay only through the CRA's own channels (your bank's bill payment, CRA My Payment, or the payment options inside My Account). The CRA does not ask for payment in gift cards, cryptocurrency or by a threatening phone call.

Step 5. After you file

You receive a notice of assessment. Compare it with what you filed and keep it: it also shows your RRSP deduction limit and carry-forward amounts.
Set up direct deposit in My Account to get a refund faster.
Keep your slips and receipts for six years after the end of the tax year they relate to (six years from the filing date if you file late), in case the CRA asks to see them.
Found a mistake or a missing slip? Do not file a second return: see our guide After you file to correct it.

Mistakes that cost money

Filing late: if you owe tax, the CRA adds a late-filing penalty of 5% of the balance plus 1% for each full month late (up to 12 months), and charges interest. Repeat late filers face 10% plus 2% a month. No late-filing penalty applies when you are due a refund.
Missing a slip (the CRA gets copies and will compare).
Forgetting carry-forward amounts (unused tuition, RRSP room, capital losses).
Claiming the same child, caregiver or medical amount on two returns.

General information, not tax advice. Dates, penalties and programs are set by the CRA and can change; confirm them on the CRA website before you act. Our calculators give estimates, not a tax assessment.

Sources and limits

Official sources are linked in the guide. Written on November 13, 2026; confirm current rules, dates and forms with the responsible body.

General information based on federal and national rules; provincial rules may differ. Confirm with the official body before acting. Last reviewed : 2026-11-13.