SimpleFile

A free service offered by the Canada Revenue Agency (CRA) to eligible individuals with a lower income and a simple tax situation to file personal income tax and benefit return.

Free
Secure
Fast

Who is eligible to use SimpleFile?

You must meet all of the following criteria in order to use this service:

You are a resident of Canada for tax purposes from January 1 to December 31, 2025
You do not have exempt income under the Indian Act
You were not under 15 years of age in 2025

You either have no income, or your income is limited to specific income sources and below a specific amount

Allowed incomes sources

T4: Employment income
T4A: Canada Emergency Benefits
T4A (OAS): Old age security pension
T4A (P): Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits
T4E: Employment insurance benefits
T5: Interest from Canadian sources
T4A (OAS): Net federal supplements, including the guaranteed income supplement (GIS)
T5007: Social assistance payments, income assistance payments or workers' compensation benefits

Income limits

The income limit depends on:

Which province or territory you lived in on December 31, 2025
Your age on December 31, 2025
Whether you qualify to receive the disability tax credit (DTC)
Your income source as the following are not included
- T4A (OAS), Net federal supplements, including the guaranteed income supplement (GIS)
- T5007, Social assistance payments, income assistance payments or workers' compensation benefits

Income limits
Province or territory	If you are between 15 and 64 years old		If you are 65 years or older
Province or territory	Limit if you don't receive the DTC	Limit if you receive the DTC	Limit if you don't receive the DTC	Limit if you receive the DTC
Alberta	$16,129	$26,267	$25,157	$35,295
British Columbia	$12,932	$22,631	$18,731	$28,430
Manitoba	$15,780	$21,960	$19,508	$25,688
New Brunswick	$13,396	$23,406	$19,433	$29,443
Newfoundland & Labrador	$11,067	$18,534	$18,131	$25,598
Northwest Territories	$16,129	$26,267	$25,157	$35,295
Nova Scotia	$11,744	$19,085	$17,478	$24,819
Nunavut	$16,129	$26,267	$25,157	$35,295
Ontario	$12,747	$23,045	$18,970	$29,268
Prince Edward Island	$14,650	$21,540	$21,160	$28,050
Quebec	$16,129	$26,267	$25,157	$35,295
Saskatchewan	$16,129	$26,267	$25,157	$35,295
Yukon	$16,129	$26,267	$25,157	$35,295

You did not sell your principal residence in 2025
You were not bankrupt at any time in 2025
You are filing for yourself
You did not repay any of the following in 2025:
You did not own specified foreign property with a total cost amount of all property of more than $100,000 in Canadian dollars in 2025