How to File Your Canadian Tax Return
Filing your taxes can feel big. Break it into small steps and it gets simple. This guide walks you from slips to filing, in plain language.
Do I need to file?
Most people who earn income in Canada file a return each year. You should file if you owe tax — filing late when you owe means a penalty and interest.
But even with little or no income, filing can pay you. The CRA figures out your benefit and credit payments when you file. That includes:
- Canada Child Benefit (CCB) — a tax-free monthly payment for families with children under 18.
- Canada Workers Benefit (CWB) — a refundable credit that tops up the earnings of low-income workers.
- Canada Groceries and Essentials Benefit (CGEB) — the current benefit that replaced the GST/HST credit in July 2026.
No return, no benefits. Filing is free and takes less time than most people think.
Gather your slips and receipts
Think of slips as your proof of income. Employers and banks send them to you, usually by late February or March. Match each slip to your return so nothing is missed.
T4
From your employer. Shows your employment income for the year.
T4A
Shows pension, annuity, and other income — including scholarships and RESP withdrawals.
T4E
Shows Employment Insurance benefits you received or repaid. Quebec residents get a T4E(Q).
T5
Shows investment income — interest and dividends in non-registered accounts.
T3
Shows trust income allocated to you. Trusts usually send these by the end of March.
T5008
Shows securities you sold or redeemed. Use it to work out gains or losses on Schedule 3.
T4RSP
Shows money withdrawn from an RRSP. Reported on line 12900 of your T1.
T2202
Tuition and Enrolment Certificate from your college or university. Used to claim the tuition credit.
Also collect receipts that lower your tax:
- RRSP contribution receipts — claim them on line 20800.
- Medical expenses, charitable donations, childcare receipts, and union dues — see the table below for where each goes.
- Form T2200 — if you are an employee claiming work expenses, your employer must complete and sign it. Keep it; do not send it with your return. Details in our T2200 Hub.
Use Auto-fill my return to pull many slips straight into your tax software. You need CRA My Account and NETFILE-certified software. It can pull the current year plus six prior years. Still check every line — the CRA may not have everything.
Choose how to file
Pick the method that fits your situation. Most people use software, but free help exists.
NETFILE tax software
NETFILE lets you send your return straight to the CRA from tax software. Each year the CRA certifies software made by third-party companies. Certified software does the math and files for you.
Many options are free for simple returns. Pick a CRA-certified product, enter your slips (or use Auto-fill), and file online.
SimpleFile
SimpleFile is the CRA's free, fast, and secure filing service. It is invitation-only and aimed at people with a lower income and a simple tax situation.
Invitees choose between SimpleFile Digital and SimpleFile by Phone. Income must be under a threshold (based on age, province, and disability status) and from certain sources only — such as employment income, benefits, and some interest income.
Free tax clinics (CVITP)
The Community Volunteer Income Tax Program (CVITP) hosts free clinics through community organizations. Trained volunteers do your return for you.
Clinics serve people with a modest income and a simple tax situation. Suggested income guidelines: family income of $40,000 or less for one person, $55,000 for two, $60,000 for three, $65,000 for four, $70,000 for five — plus $5,000 for each extra person.
Clinics are walk-in, drop-off, or by appointment (in person or virtual). Quebec residents use the Income Tax Assistance — Volunteer Program (ITAVP). Note: volunteers do not handle employment expenses, business or rental income, or capital gains — so if you plan to claim T2200 expenses, choose another method.
Tax professional
An accountant or tax preparer can help when your situation is complex: self-employment, rental property, stock options, or a year with big life changes. Ask about fees up front and bring all your slips and receipts.
The filing steps
Set up CRA My Account
Register for the CRA's online portal. You can track your return and refund, view your notice of assessment, and set up direct deposit.
Auto-fill and enter slips
Use Auto-fill my return to pull slips into your NETFILE-certified software, then enter anything missing by hand. Wait for late slips — like T3s — before filing.
Claim deductions and credits
Add your RRSP contributions, medical expenses, donations, and other claims. Employees with a signed T2200 enter work expenses on Form T777. See the table below for common lines.
Review, file, watch for your NOA
Check every line, then send your return through NETFILE. The CRA will send you a notice of assessment after it reviews your return. Keep it with your records.
Key deductions and credits
A deduction lowers the income you are taxed on. A tax credit lowers the tax you owe. A non-refundable credit can only reduce your tax to zero — it will not create a refund by itself. Here are the common ones.
| Item | What it is | Line or form |
|---|---|---|
| RRSP contributions | Deduction for contributions to your RRSP, PRPP, or SPP. | Line 20800 |
| FHSA contributions | Deduction for First Home Savings Account contributions — for the year of contribution or a future year. | Tax return (FHSA schedule) |
| Union and professional dues | Deduction for union dues, required professional membership dues, and professional liability insurance tied to your job. | Line 21200 |
| Childcare expenses | Deduction for childcare costs that let you or a supporting person work, run a business, or go to school. | Deduction on your T1 return |
| Moving expenses | Deduction for an eligible move — at least 40 km closer to a new work location or school. | Form T1-M, line 21900 |
| Medical expenses | Credit for eligible medical expenses paid in a 12-month period ending in the tax year, above a threshold. | Lines 33099 / 33199 |
| Charitable donations | Credit for gifts to registered charities and other qualified donees, backed by official receipts. | Line 34900 |
| Tuition | Credit for tuition paid to a post-secondary institution, claimed with your T2202 slip. | Schedule 11 |
| Canada caregiver credit | Credit for supporting a spouse, partner, or dependant with a mental or physical infirmity. | Lines 30300–30500 |
| Disability tax credit | Credit for a severe and prolonged impairment in physical or mental functions. Apply with Form T2201. | Form T2201 |
| Canada Workers Benefit | Refundable credit that tops up the earnings of low-income workers, with a disability supplement. | Schedule 6, line 45300 |
Employees claiming home-office expenses use Form T2200 (signed by the employer) plus Form T777, and report the total on line 22900. Our T2200 Hub explains every step.
If you live in Quebec
Quebec files separately. Unlike other provinces and territories, Quebec residents file a separate provincial return (TP-1) along with the federal return. The Quebec counterpart to Form T2200 is TP-64.3-V, the employer conditions-of-employment form. See our Resources page for official links.
After you file
Notice of Assessment (NOA). After the CRA reviews your return, it sends you a notice of assessment — a summary of your income, deductions, and any balance owing or refund. You can view it in CRA My Account.
Direct deposit. Set it up in CRA My Account so any refund arrives faster.
Found a mistake? Use Change my return for the current year and nine prior years — but only after you receive your notice of assessment. If you filed online, you can also use ReFILE with the same tax software you used that year.
Keep your records for six years. Generally, you must keep all records and supporting documents for six years from the end of the tax year they relate to. If you file late, the clock starts on your filing date. Store slips, receipts, and your T2200 where you can find them.
Key dates matter too. Check the Deadlines page and work through our Tax Season Checklist before you start.
Ready to file with confidence?
Use the checklist to gather everything, then file before the deadline.
This is general information, not tax advice. For your situation, consult a tax professional or the CRA.