Tax Tips from the CRA

The 2023 tax-filing season has begun and the Canada Revenue Agency (CRA) is here to help you get timely and accessible information to file your income tax and benefit return. Find the help you need to get ready and access the benefits, credits, and deductions you may be entitled to, by viewing the tips and links below. Remember, the deadline for most Canadians to file is April 30, 2023, (May 1, 2023 since April 30 is a Sunday).

Digital services are fast, secure, and convenient

If you file online, you may get your refund faster (with direct deposit, you could receive your refund in as little as eight business days). To file online, the CRA has a list of certified tax software products that are easy to use, fast, and secure, some of which are free!

When you file using NETFILE-certified software, you may be able to use:

• Auto-fill my return: This is a secure service that allows individuals and authorized representatives using certified tax software to automatically fill in parts of an income tax and benefit return with information that the CRA has available at the time of the request. This service can retrieve information from the current year and six previous years. Once Auto-fill my return has populated the return with the information, make sure that all the proper fields on the return are filled in and that the information provided is true, accurate, and complete before you file your return.
• Express NOA: This is a secure service that allows individuals and authorized representatives to view their notice of assessment (NOA) directly in their certified tax software and My Account, immediately after the return has been received and processed by the CRA.
• ReFILE: This service is available in all certified tax software and lets you make changes to your tax return if you forgot something, made a mistake, or want to make a change after receiving your NOA. You can also change your return by using the newly improved and simplified “Change my return” service found in My Account.

Do you have a balance owing?

• If you have a balance owing, your payment is due on April 30, 2023. Your payment will be considered on time if the CRA receives it, or a Canadian financial institution processes it, on or before May 1, 2023.
• Paying your balance in full by the deadline will ensure interest isn’t charged. If you cannot pay all of your tax debt at once, please contact us as soon as possible. If you cannot pay your debt in full, the CRA can help you set up a payment arrangement. A payment arrangement is an agreement with the CRA to pay your balance in several regular payments over a period of time.

Benefits, credits, and deductions

• You may be eligible for the Canada child benefit (CCB) or related provincial or territorial benefits. You may be able to deduct eligible child care expenses if you have a child.
• You may be eligible for the Goods and services tax/harmonized sales tax (GST/HST) credit. This is a tax-free payment issued every three months for individuals 19 years or older and families with low and modest incomes to offset all or part of the GST or HST they pay. Individuals may also be eligible for related provincial and territorial payments. You are automatically considered for the GST/HST credit when you file your return.
• If you are a resident of Alberta, Saskatchewan, Manitoba or Ontario, you may be eligible for the climate action incentive payment (CAIP). In order to avoid any interruptions with your payments, you must file by March 10 in order to receive your April 2023 payment. Starting in July 2023, residents of Newfoundland and Labrador, Nova Scotia, and Prince Edward Island, may also be eligible to receive the CAIP. The CAIP is a tax-free amount paid to help individuals and families offset the cost of the federal pollution pricing. The CAIP also includes a supplement for residents of small and rural communities. To get the CAIP, you and your spouse or common-law partner (if applicable) must each file an income tax and benefit return for the year and be an eligible individual. The CRA will automatically determine your eligibility when you file your return. If you have a spouse or common-law partner, only one of you can get the CAIP for the family. The CAIP will be paid to the spouse or common-law partner whose return is assessed first. No matter which one of you receives the CAIP, the amount will be the same.
• If you have a disability, you may be eligible for the Disability tax credit (DTC). For 2021 and later tax years, an individual diagnosed with type 1 diabetes is considered to have met the DTC eligibility criteria under life-sustaining therapy.
• The amount used to calculate the First-Time Home Buyers’ Tax Credit has increased to $10,000 for a qualifying home purchased after December 31, 2021.
• The annual expense limit of the Home Accessibility Tax Credit has increased to $20,000 for the 2022 taxation year.

Phoenix pay system

• Learn when and where you can find your 2022 tax slips in the Phoenix system.
• If you had expenses or financial losses because of Phoenix, you may be able to submit a claim for those amounts. 

Are you, your spouse or common-law partner self-employed?

The deadline for self-employed individuals and their spouse or common-law partner to file their return is June 15, 2023. Any balance owing must still be paid by April 30, 2023, (May 1, 2023 since April 30 is a Sunday). If you need to better understand your business tax obligations, possible business deductions, and how to avoid common tax errors, we’re here to help you through virtual meetings with our Liaison Officer service.

Do you know someone that needs information about the Community Volunteer Income Tax Program (CVITP)?

If you know someone who has a modest income, a simple tax situation, and requires assistance, a volunteer from the CVITP (or Income Tax Assistance – Volunteer Program in Quebec) may be able to complete and file their tax return for free. Services are currently being offered in-person or virtually, by videoconference, by phone, or through a drop-off clinic. To find a clinic, please visit our website.

This year, there are new additions from Budget 2022 that rely on the tax-filing process to establish income eligibility criteria. You may want to share them with friends or family members:

Canada Dental Benefit – This is intended to help lower dental costs for eligible families earning less than $90,000 per year. This tax-free benefit provides support for parents and guardians of children under 12 years old if they receive dental care in Canada and do not have access to any private dental insurance. Children already covered under another government dental program may be eligible if not all dental care costs are paid by that program.

One-time top-up to the Canada Housing Benefit – This aims to help lower-income renters with the cost of rent. They may be eligible for a one-time tax-free payment of $500 if their income and the amount that they pay in rent qualify. The application for this benefit will be open until March 31, 2023.

More questions?

Learn about online filing, deadlines, and helpful links by visiting our Get ready to do your taxes and Learn about your taxes pages. For answers to common questions, check out our questions and answers about filing your taxes page. You can also contact the CRA if you wish to speak to an agent.