Questions and answers about filing your taxes

Tax measures

• Capital Gains
  The Government of Canada recently announced the deferral of the effective date related to the capital gains inclusion rate increase to January 1, 2026. As a result, the CRA is working diligently to update its systems to revert back to the currently enacted capital gains inclusion rate of one-half. However, this update may not be completed when online filing becomes available on February 24, 2025. If you are impacted by this situation, you may avoid processing delays by waiting until the updates are completed in the coming weeks before filing your income tax and benefit return. The CRA will grant relief in respect of late-filing penalties and interest until June 2, 2025, for individual filers and until May 1, 2025, for Trust filers, to provide additional time for taxpayers reporting capital gains to meet their tax filing obligations. For more information on the administration of these proposed changes, visit our tax tip.
• Home Buyer’s Plan withdrawals
  The Home Buyers’ Plan withdrawal limit has increased from $35,000 to $60,000 for withdrawals made after April 16, 2024. In addition, the start of the 15-year repayment period has been deferred by an additional three years for participants making a first withdrawal between January 1, 2022, and December 31, 2025. This means the 15-year repayment period will start in the fifth year following the year of the first withdrawal. For more information on the Home Buyers’ Plan, go to canada.ca/home-buyers-plan.
• Rental income for short-term rentals
  As of January 1, 2024, owners of residential property that is rented or offered for rent for a period of less than 90 consecutive days must be compliant with operating, licensing, registration and permit requirements in the location (i.e., municipality, province) where their short-term rental is located. If you earn rental income by operating a non-compliant short-term rental, you will not be able to deduct the non-compliant amount, a portion of expenses incurred after 2023. For more information, go to our tax tip on short-term rental income.
• Alternative minimum tax
  Changes to the alternative minimum tax (AMT) calculation have been introduced for 2024 and later tax years. These changes include an increase to the minimum tax rate and the basic exemption threshold, as well as changes to the calculation of adjusted taxable income for AMT purposes, the special foreign tax credit, and the minimum tax carryover. The changes also limit the value of most non-refundable tax credits. For more information, go to canada.ca /line-41700.
• Canada pension plan (CPP) and Quebec pension plan (QPP) enhancement
  As of January 2024, a second additional contribution (CPP2/QPP2) of 4% is required by the employee and employer on pensionable earnings that are more than the year’s maximum pensionable earnings but not more than the year’s additional maximum pensionable earnings. This amount is reported in box 16A (CPP) or box 17A (QPP) of your T4 slip. For self-employment income and other earnings, the rate for second additional contributions (CPP2/QPP2) is 8%. For more information, go to canada.ca/fed-tax-information.

Digital Services

• Document verification service
  You can use the document verification service, to register for a CRA account. This option provides a secure way to validate your identity in real-time, allowing full and immediate access to your CRA account, without having to wait for a CRA security code by mail. For more information, go to canada.ca/cra-registration.
• Online chat in My Account
  The CRA’s online chat service has moved inside My Account where users can now chat with a live agent about account-specific enquiries. To use this service, you need to first sign in to your CRA account and then access My Account. For more information, go to Canada.ca/cra-online-chat.
• New podcast episodes: Taxology
  We simplify the world of taxes, since it can be confusing! We’ll help you understand Canadian taxes, including how to prepare for tax season, explain different savings accounts to help kick-start your savings, and provide tips on how to protect yourself from scams and fraud.

You need to file your income tax and benefit return to receive, or continue to receive, the benefits and credits you’re entitled to, such as:

• the Canada child benefit (including related provincial and territorial payments)
• the Canada workers benefit
• the goods and services tax/harmonized sales tax credit (including related provincial and territorial payments)
• the Canada Carbon Rebate
• the guaranteed income supplement

You may even receive a refund.

Even if you had no income to report in 2024, or your income is tax exempt, you must still file an annual income tax and benefit return to receive benefit and credit payments you are entitled to. There are other reasons that you may need to file, including if you owe tax. You can find out more at Do you have to file a return?

The tax-filing deadline for most individuals is April 30, 2025, and the deadline to pay any balance due for personal income tax returns is also April 30, 2025.

Filing a return early and online will help you receive your refund faster and avoid interruptions to any benefit and credit or refund payments.

In addition, filing by April 30, 2025, avoids any late-filing penalty and interest if you have a balance owing. If you cannot pay the full balance owing, see Question 35.

If in 2024, you or your spouse or common-law partner (who was living with you at any time in the year) were self-employed, the filing deadline is generally June 15, 2025. Because this date is a Sunday, we will consider a return as filed on time if the CRA receives it, or it is postmarked, on or before June 16, 2025.

If you have a balance owing for 2024, it still must be paid by April 30, 2025. If you cannot pay the full balance owing, see Question 35.

Those who are grieving the loss of a loved one may feel overwhelmed when taking on the role of an executor. When someone dies, their legal representative must file a final T1 Income Tax and Benefit Return, called the Final Return, to report the deceased person’s income from various sources up until the person's death, and the deductions and credits the deceased person is entitled to claim. If the person who died had eligible income, their representative can also file other optional T1 returns.

A T3 trust income tax and information return (T3 return) might also need to be filed for the estate of the person who died.

The due date to file the Final Return and pay a balance owing is:

• April 30 of the year following the death (if the death occurred between January 1 and October 31 inclusive)
• 6 months following the death, on the same calendar day as the date of death (if the death occurred between November 1 and December 31 inclusive)
• If the deceased person, or their spouse or common-law partner (who was living with them at any time in the year), was self-employed in 2024, see “Final Return” on the webpage below for information on the due date to file the Final Return and pay any balance owing.

More information is available at Filing and payment due dates - Prepare tax returns for someone who died.

A CRA account is the single point of entry to access the CRA’s portals that let you view your income tax and benefit information and manage your tax affairs online, without having to call the CRA.

Once in your CRA account, you can use My Account to:

• change your address and direct deposit information
• check your registered retirement savings plan deduction limit, first home savings account participation details, and your tax-free savings account contribution room
• track your refund and see your balance owing
• make an online payment to the CRA with the My Payment service, create a pre-authorized debit (PAD) agreement, or create a QR code to pay in person at Canada Post for a fee
• apply for benefits and credits
• check amounts and dates of benefit and credit payments
• receive email notifications from the CRA
• request an adjustment through Change my return
• and so much more!

To register, go to Register for a CRA account and select an option to register with. You will need to provide:

• your social insurance number
• your date of birth
• an amount you entered on your most recent income tax and benefit return that was filed and assessed in the last two years. You must use only the amounts that you reported on your return, even if your return was reassessed and the amounts have changed.

When registering, you can use the document verification service to verify your identity immediately instead of waiting to get your CRA security code in the mail.

If you have a provincial digital ID, you can use it to register for a CRA account. This service is only for British Columbia and Alberta residents at this time. You can sign in with a provincial credential that you may already have, such as the BC Services card or Alberta.ca Account.

We take the protection of Canadians’ tax information very seriously. As an extra layer of security to better protect you and your personal information, we require that you provide your email address to use My Account.

Email notifications from the CRA let you know when important changes are made on your account and when you have mail to view in My Account.

Here are the steps to receive CRA mail online, including your notice of assessment, benefit notices, and instalment reminders:

1. Sign in to (or register for) your CRA account and then go to My Account.
2. From the Notification preferences page, set your correspondence preference to “Electronic mail.”
3. The CRA will then send you an email notification when there is online mail for you to view in My Account. Select “Mail” in My Account to view your correspondence from the CRA.

Email notifications from the CRA will never include hyperlinks or ask you to provide information. If you receive a CRA email notification about a change that you did not authorize or that seems suspicious, you should contact the CRA as soon as possible.

Our digital services use a high level of online protection, to keep your personal information safe.

To ensure that Canadians can feel confident using our digital services, we have added some new security measures. These measures include CAPTCHA, which helps distinguish between human users and bots when sign-in information is entered into the CRA’s online portals. A CAPTCHA requires you to enter specific characters or identify specific images before you can access our digital services.

As well, we use multi-factor authentication for all users to help make our online portals more secure! To ensure everyone can use it, we have a telephone, a passcode grid, or a third-party authenticator app option.

We also have an optional, additional security measure that allows you to set a unique personal identification number (PIN) for your account so you can identify yourself quickly and securely on the phone with the CRA. You can create your PIN in My Account.

We also encourage Canadians to help protect their personal information and prevent security incidents by using a unique and strong password for each online account, and regularly monitor all online accounts for suspicious activity.

As an additional security measure, all My Account users must have an email address on file. This ensures we can notify you by email if important information, including your address or direct deposit information, has been changed on our records. If you notice changes to your personal information that you did not request, or if you think your information has been compromised, report it to the CRA. You can also contact us through the individual tax enquiries line at 1-800-959-8281 and select the option “report suspected fraud or identity theft” to speak to a specialized agent as quickly as possible.

If you are registered for a CRA account, you can add an authorized representative, which will give them immediate access to your My Account. The representative can also submit an authorization request through Represent a Client using the two-step verification process or, if they are filing your tax return for you through EFILE.

For more information on how to authorize a representative, visit the Representative authorization page.

If you have moved, you need to inform the CRA as soon as possible to avoid interrupting your benefit and credit payments. You can easily change your home or business address using your CRA account.

For information on other ways to update your address, go to Change your address.

If your marital status changes (e.g. you and your partner become common-law or get married), you must tell the CRA about it by the end of the following month after your status changed to make sure you get the right benefit and credit payments, and to avoid having to repay the CRA for any overpayments.

Don’t wait to tell us at tax time! Sign in to your CRA account and go to My Account to update your personal information.

You can go to the Child and family benefits calculator to estimate any potential changes to your payments.

The fastest way for you to get your tax refund is to file online (using EFILE or NETFILE) and sign up for direct deposit. Keep in mind that our service standard for processing digital returns is two weeks and for processing paper returns, it may take up to eight weeks.

Sign up for direct deposit to get your tax refunds and benefit and credit payments deposited directly into your bank account.

You can sign up for direct deposit in one of two ways:

Through your financial institution

You can sign up or change your direct deposit account information through many Canadian financial institutions such as banks, credit unions, or trust companies.

Once you provide consent through your financial institution, your CRA direct deposit information will be updated the following business day. If you change your direct deposit information, do not close your old bank account until your first payment has been deposited to your new bank account as it may already be in process.

We encourage you to visit your financial institution’s website for information on how to sign up.

Online through My Account

Go to the “Profile” page in My Account to sign up for direct deposit. You will need to provide your banking information: three-digit financial institution number, five-digit transit number, and your account number.

For information on other ways to sign up for direct deposit, go to Direct deposit for individuals.

The information on a T4 slip is important when preparing and filing an accurate income tax and benefit return with the CRA. If you are registered for a CRA account, you can get a copy of your T4 slip and other tax slips online in My Account. However, not all slips may be available right away. You may have to visit My Account regularly to access them. Your employer should have issued your T4 slip to you before the end of February.

There are several other types of tax information slips, such as the T4A, T4A (OAS), T4A(P), and T4E.

Even if you don’t have all your tax slips, we encourage you to file by the deadline to avoid penalties and interest. You can use your pay stubs or statements to estimate income and calculate any related deductions and credits you can claim. You should keep a copy of all those documents in case we ask to see them later.

You can also use the Auto-fill my return service in NETFILE-certified software to automatically fill in parts of your income tax and benefit return with information the CRA has available at the time of the request. If you use this service, 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. You must be registered for a CRA account and have access to My Account to use this service.

Online

Last year, approximately 93% of individuals filed their returns electronically. You can file electronically with NETFILE. The CRA has a list of certified tax software products you can use to file your return, some of which are free.

We also have a get ready to do your taxes web page that provides you with information you need to know. Filing online is always the fastest, easiest, and safest choice! Keep in mind that our service standard for processing digital returns is two weeks and, for processing paper returns, it may take up to eight weeks.

When you file electronically using certified tax software, your return is sent directly to us. You also:

• may get your refund faster (with direct deposit, you could receive your refund in as little as eight business days)
• don’t have to mail anything, and you avoid mailing delays
• don’t have to send receipts (but make sure to keep your receipts in case we ask for them later)
• get instant confirmation that we’ve received your return
• can change your return (through the ReFILE service)

If you have My Account and you file your return electronically, you can:

• automatically fill in parts of your return with information the CRA has on file (through Auto-fill my return)
• view your notice of assessment
• change your return (through the Change my return service)
• conveniently view your registered retirement savings plan (RRSP) deduction limit and tax-free savings account (TFSA) contribution room online

SimpleFile

SimpleFile by Phone automated phone service (formerly File My Return) lets eligible individuals file their taxes simply by giving some personal information and answering a series of short questions using the keypad on their phone through an automated phone service. This service is free, secure, and easy to use. There are no paper forms to fill out or calculations to do. Individuals do not need to speak to an agent to use this service. Eligible individuals will receive a personalized invitation letter in the mail.

Residents of Quebec will still need to complete the Quebec provincial tax return with Revenu Québec, as SimpleFile by Phone only completes the federal portion of their tax return.

More information is also available online at "Let us help you get your benefits!" Credit and benefit short return.

Community Volunteer Income Tax Program (or the Income Tax Assistance – Volunteer Program if you live in Quebec)

If you have a modest income and a simple tax situation, volunteers may be able to do your taxes for free through the Community Volunteer Income Tax Program or the Income Tax Assistance – Volunteer Program in Quebec. Free tax clinics are generally offered across Canada between March and April, but some are open year-round. Organizations host tax clinics where volunteers can complete returns in person or virtually by videoconference, by phone, or through a document drop-off clinic. For more information, you can go to canada.ca/taxes-help.

Filing on paper

The CRA will mail the income tax package to certain vulnerable individuals that filed their 2023 income tax and benefit return on paper.

If you want to file on paper, but haven’t received a package by February 24, 2025, you can:

• view, download, and print the package from canada.ca/taxes-general-package
• order it online at canada.ca/get-cra-forms
• order a package by calling the CRA at 1-855-330-3305 (be ready to give your social insurance number)

If you need to order a package, please keep in mind that it may take up to 10 days for the package to arrive by mail. You need to factor that time in, so you don’t miss the filing deadline.

Yes, you can file your tax return online using certified tax software even if it is the first time. Filing online is the simplest and fastest way to do your taxes.

If you are living outside Canada but are considered a Canadian resident for tax purposes and have a Canadian mailing address, we strongly encourage you to file your return online.

Non-residents are also able to download and print the income tax package online at canada.ca/taxes-general-package. To minimize possible international mail delays for non-residents, the CRA is currently accepting tax returns submitted by fax to our tax centres.

If you are not sure about your residency status for Canadian tax purposes, see Determining your residency status.

You can electronically file your 2017, 2018, 2019, 2020, 2021, 2022, 2023, and 2024 income tax and benefit return(s) using NETFILE and you can file your amended return(s) for 2020, 2021, 2022, 2023, and 2024 using ReFILE.

Generally, the CRA will charge taxpayers a late-filing penalty and interest if they file their income tax and benefit return after the due date and if they owe tax that remains unpaid at that time.

If you are filing returns from before 2017, you will need to file paper returns. These returns can be found on our tax packages for all years web page.

You need to verify that the CRA has your correct information on file, including your current address, to avoid delays in receiving your notice of assessment. If the CRA does not have your current information, you need to update it before you file a tax return. Sign in to your CRA account and go to My Account to update your address.

However, the CRA encourages individuals to come forward and correct inaccurate or incomplete information, or to disclose information not previously reported through the Voluntary Disclosures Program (VDP). If the CRA accepts their application, they will receive relief from prosecution, and in some cases, be eligible for relief from penalties and some of the interest they would normally be required to pay.

We have a range of digital services to help you that are safe, secure, and convenient. By using digital services, you can get the information you need and take control of sending and receiving information from the CRA, without having to call in! For more information, go to canada.ca/cra-digital-services.

Most digital services require access to your CRA account. You should register or sign in to make sure that your personal information is up to date.

Our digital services

• Auto-fill my return gives you or your authorized representative(s) the option to automatically fill in parts of your income tax and benefit return with information the CRA has on file. To use this service, you must be registered for a CRA account.
• You or your authorized representative(s) can view a notice of assessment (NOA) or notice of reassessment (NOR) in certified-tax software or in My Account, right after the CRA receives and processes the return. To use the service, you must be registered for a CRA account.
• ReFILE lets you submit an adjustment request to your return using certified tax software.
• You can use the Check CRA processing times tool for income tax and benefit returns and other tax-related requests. The information provided is the same as what you would receive by calling the CRA.
• Email notifications send you an email when important changes have been made on your account, such as your address or direct deposit information. Set your correspondence preferences to “Electronic mail” to receive email notifications for new mail in My Account and to stop receiving paper mail through Canada Post.
• Charlie the Chatbot is always available to give answers to basic questions on income tax and benefit returns. Charlie can be found on the CRA homepage and on many other CRA web pages on canada.ca/cra.
• Personal Identification Number (PIN) lets you quickly confirm your identity when you call the individual income tax and benefits enquiries lines. You can create a PIN in My Account or with the help of one of our call centre agents. Creating a PIN can save you time and provide added security when it comes to protecting your personal information.

For the 2025 tax season, community organizations are hosting free tax clinics through the Community Volunteer Income Tax Program (CVITP) and the Income Tax Assistance – Volunteer Program (ITAVP) in Quebec. Program volunteers do taxes for those with modest incomes and simple tax situations. Clinics are held in person and virtually, by videoconference, by phone, or through a drop-off clinic. Participating organizations and their volunteers are essential in helping Canadians get the benefit and credit payments they are entitled to. By supporting this work, the CRA is ensuring more Canadians can get the money they rely on to make rent, pay for childcare or buy food for their families.

The Benefits Outreach Program helps ensure that individuals are aware of and get the benefit and credit payments to which they are entitled, by offering information sessions and support clinics hosted by community organizations.

Before calling the CRA, you are encouraged to use our digital services. Many answers can be found in our improved web content or by using My Account.

Additional resources include:

• Online chat in My Account (account-specific questions)
• Get ready to do your taxes web page (general information)

If you need to call:

The CRA’s individual enquiries line is open from 6:30 a.m. to 11:00 p.m. ET on weekdays and from 7:30 a.m. to 8:00 p.m. ET on Saturdays, excluding holidays. CRA telephone numbers, fax numbers, and addresses are available at our Contact the Canada Revenue Agency page.

The CRA’s website is updated with “real-time” wait times to reach a service representative so callers can make an informed decision on the best time to call. Callers can help us serve them better by having the following information ready:

• their personal information:
  • social insurance number
  • full name
  • date of birth
  • complete address
• their tax return, notice of reassessment or notice of assessment, or other tax document
• OR be signed in to their CRA account

When available, the CRA’s automated callback service lets callers ask for a callback instead of waiting on hold. Callers on the individual tax enquiries, benefits enquiries, and business enquiries lines may be given the option of a callback at certain times of the day and when wait times reach a certain length.

The Liaison Officer Service provides small business owners and self-employed individuals with free support and guidance to help them understand their tax obligations and learn how to avoid common errors. There are two ways to access the Liaison Officer service: by requesting a personalized visit (service is available in person, by phone or online via Microsoft Teams), or by organizing an in-person seminar or online webinar for your association or group.

If you’re having a personalized visit, the liaison officer will provide recommendations on how to strengthen your bookkeeping system and offer suggestions related to your books and records.

Learn about your taxes is an online learning tool that aims to help you learn about your taxes, benefit and credit payments, and how to complete your income tax and benefit return. Additional resources include videos, common tax terms, and lesson plans for educators.

A refundable tax credit reduces the tax you may owe, and any remaining credit is refunded to you or applied to another balance owing.

A non-refundable tax credit reduces the tax you may owe. However, if the total of your non-refundable tax credits is more than what you owe, you won’t get a refund for the difference.

By filing an income tax and benefit return, you may receive or deduct one or more of the following (this list is not exhaustive):

• The Canada workers benefit (CWB) is a refundable tax credit to support modest income workers and families, as well as improve work incentives for low-income working Canadians.
  • If you received the CWB in the previous tax year, the CRA will automatically send you Advanced Canada workers benefit (ACWB) payments.
• The Canada caregiver credit is a non-refundable tax credit for those who support a spouse or common-law partner, or a dependant with a physical or mental impairment.
• The Canada child benefit (CCB) is a tax-free monthly payment for eligible families to help with the cost of raising children under the age of 18. The CCB payment amount may include the child disability benefit and any related provincial and territorial payments.
• The Canada training credit is a refundable tax credit for eligible tuition and other fees that individuals paid to an eligible educational institution in Canada for courses they took in 2024, or for fees they paid to take an occupational, trade, or professional examination in 2024.
• The child care expenses deduction may be available to parents to deduct some of their eligible child care expenses to lower their income tax.
• The Canada Carbon Rebate (CCR) is a tax-free amount paid to help individuals and families offset the cost of federal pollution pricing. Individuals may be eligible for the CCR if they are a resident of one of the following provinces: Alberta, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, Prince Edward Island, and Saskatchewan.
  • To receive the CCR payment on April 15, individuals must file their income tax and benefit return by March 24, 2025. For individuals who can’t file that early, the CCR payment scheduled for April 15 will be sent to them after their income tax and benefit return is assessed.
• The disability tax credit (DTC) helps persons with a severe prolonged impairment in physical or mental functions, or certain supporting family members, reduce the amount of income tax they may have to pay.
  • Being eligible for the DTC may help access other federal programs, such as the registered disability savings plan, the Canada workers benefit disability supplement, and the child disability benefit.
• The educator school supply tax credit may allow eligible educators to claim a 25% refundable tax credit on up to $1,000 of eligible supplies expenses.
• Employees may be able to deduct certain employment expenses they paid to earn employment income if they meet the eligibility criteria. For more information, go to Employment Expenses 2024.
• The goods and services tax/harmonized sales tax (GST/HST) credit is a tax-free payment issued every three months that helps individuals and families with low and modest incomes to offset all or part of the GST or HST they pay. It may also include related provincial and territorial payments.
• The labour mobility deduction provides eligible tradespeople and apprentices working in the construction industry with a deduction for certain relocation expenses. Eligible individuals may be able to deduct up to $4,000 in eligible temporary relocation expenses per year.
• The medical expense tax credit (METC) is a non-refundable tax credit that allows individuals to claim eligible medical expenses that exceed a certain threshold. Consult the list of eligible medical expenses you can claim on your tax return.
• The northern residents deductions are available to those who lived on a permanent basis in a prescribed zone for a continuous period of at least six consecutive months, beginning or ending in the year.
• Pension income splitting lets pensioners split up to 50% of their eligible pension income with their spouse or common-law partner, which may lower the combined tax the couple has to pay.
  • You and your spouse or common-law partner may be able to jointly elect to split your eligible pension income if you meet all of the requirements.
• The volunteer firefighters’ amount and Search and rescue volunteers’ amount may let eligible volunteer firefighters and search and rescue volunteers claim an amount of $6,000 in the calculation of their non-refundable tax credits. Individuals can claim either the volunteer firefighters’ amount or the search and rescue amount, not both.

• First Home Savings Account
  The First Home Savings Account (FHSA) is a registered plan that helps first-time home buyers to save to buy or build a qualifying home. Contributions to an FHSA are generally tax-deductible and qualifying withdrawals made from an FHSA to buy or build a qualifying home are tax-free. For more information about the FHSA, go to canada.ca/fhsa.
• Home Buyers’ Amount
  If you are eligible for the home buyer’s amount, you could claim up to $10,000 for a tax credit of up to $1,500. This amount can be split with a spouse or common-law partner, but the total cannot be more than $10,000.
• Home Accessibility Tax Credit
  Under the home accessibility tax credit, homeowners aged 65 and older, or those eligible for the disability tax credit can claim up to $20,000 in qualifying home renovation expenses for a tax credit of up to $3,000. These renovations must either allow a qualifying individual to gain access to the dwelling or reduce the risk of harm within the dwelling.
• Multigenerational Home Renovation Tax Credit
  If you are eligible, you could claim the multigenerational home renovation tax credit (MHRTC) for certain renovation expenses to create a self-contained secondary unit, which allows a senior, or an adult who is eligible for the disability tax credit, to live with a qualifying relation. Eligible individuals can claim up to $50,000 in qualifying expenditures for each qualifying renovation that is completed, for a tax credit of up to $7,500.

The Underused Housing Tax is an annual 1% tax on the ownership of vacant or underused housing in Canada. The tax generally applies to foreign national owners. In some situations, however, it can also apply to Canadian owners (such as certain partners, trustees, and corporations).

If you are an affected owner, you need to file the Underused Housing Tax return and election form by April 30, 2025. This is the same date as the income tax and benefit return is due for most people, but you should know that these are separate returns. The Underused Housing Tax return can be filed electronically (online webform), by mail or by fax. Canadian citizens and permanent residents who are affected owners can use the My Account and My Business Account portals to file their Underused Housing Tax return. For more information, go to Who must file a return and pay the tax - Underused Housing Tax (UHT).

When you sell (or are considered to have sold) your principal residence, you may be eligible to claim the principal residence exemption. This can eliminate or reduce the tax on the capital gain from the sale. In order to claim the principal residence exemption, you have to report the sale and designate the property as your principal residence and give information (year of acquisition, proceeds of disposition, and description of the property) on your income tax and benefit return. For more information, go to Reporting the sale of your principal residence.

Everyone makes mistakes. However, if you make a mistake on your income tax and benefit return, it can take longer for us to review your return and it may prevent you from getting any tax refund, credit, or benefit payment on a timely basis. Mistakes can also lead to a higher chance of a review or an audit of your return.

To help you avoid mistakes, below is a list of common errors that we see:

Not reporting all income – Make sure you report your income from all sources, including:

• tips and gratuities
• temporary jobs
• part-time jobs
• income from sales of goods or services if you are carrying on a business (such as side jobs)
• income from the platform economy which includes ridesharing, accommodation sharing, gigs, peer-to-peer sales, and social media activities on digital platforms
• income from online business activities
• foreign income (including interest and other income from investments held outside Canada)

As a Canadian resident, you are subject to Canadian income tax on your worldwide income from all sources. You should report all the income you earn (both monetary and non-monetary), whether you receive it in cash or merchandise, or if it’s reported as income on your T4 or other tax slips. You should receive most of your slips from your employer, payer, or administrator by the end of February.

If you have not received a slip or if you have lost or misplaced one, you should ask the issuer for a copy. To avoid delays, you can also view most slips and tax information online in My Account. Register for or sign in to your CRA account before tax season to make sure you have access and confirm your personal information.

Not supporting business income and expense claims – if you are a sole proprietor or self-employed, make sure you keep good records to support your business income and expenses. Reconciling the income recorded in your books to independent sources including bank statements and statements of earnings from other sources such as digital platforms can help to ensure the accuracy of your records. If we audit your income tax and benefit return, having good records on hand will make the process faster and easier.

Not keeping personal information up-to-date – it is important to tell us as soon as possible about any change in your address, direct deposit details, or marital status (required by law). This helps avoid any interruption to your refund and benefit or credit payments.

Personal expenses – you cannot deduct expenses that are personal to you from your income. Examples of these non-deductible amounts include funeral and wedding expenses, loans to family members, and any loss on the sale of personal-use property like a principal residence or an automobile. If we find a mistake or a claim that does not apply to your situation, we will adjust your income tax and benefit return accordingly.

Writing the amount of your partial payment on your paper return – if you are paying only part of your balance owing, do not write this amount on your paper return. The payment you send with your income tax and benefit return will be counted as a payment towards your tax return balance. It will then show as a payment on filing on your notice of assessment.

Filing Form T1135, Foreign Income Verification Statement late – All Canadian resident taxpayers, including non-resident trusts deemed resident in Canada according to the Income Tax Act, are required to file Form T1135, Foreign Income Verification Statement, if at any time in the year the total cost amount of all specified foreign property to the taxpayer was more than CAN$100,000.

An individual, other than a trust, does not have to file Form T1135 for the year in which the individual first becomes a resident of Canada.

Form T1135 must be filed on or before the due date of your income tax and benefit return or, in the case of a partnership, the due date of the partnership information return, even if the income tax and benefit return or partnership information return is not required to be filed.

There are large penalties for failing to complete and file Form T1135 accurately and on time. For more information, go to Table of penalties.

If you think you may have made a mistake on your income tax and benefit return, see Question 37.

Yes. If you did not file Form T1135 or if the information you provided is incomplete, the CRA encourages you to come forward and correct inaccurate or incomplete information, or to disclose information not previously reported through the Voluntary Disclosures Program (VDP). If the CRA accepts your application, you will receive prosecution relief, and in some cases, penalty relief and partial interest relief that you would have otherwise needed to pay.

The VDP is also available for all taxpayers who would like to disclose information they did not report or correct information they already submitted, as long as they meet certain conditions.

You can check the status of your return and view your notice of assessment (NOA) in My Account.

To find the date we target to complete processing your return, you can go to Check CRA processing times.

Keep documents for at least six years from the end of the last tax year to which they relate. If the income tax and benefit return is filed late, keep the documents for six years from the date the return was filed. These documents help support any deduction or credit you claimed.

You can pay money owed to the CRA in different ways:

• Online banking – Pay through your bank or credit union’s online banking, mobile banking app or telephone banking services.
• My Payment – My Payment is a safe, secure, and convenient digital payment service for you to send payments to the CRA with your Visa Debit or Debit MasterCard through participating financial institutions. You can access this service in My Account.
• Pre-authorized debit – With pre-authorized debit, you agree to authorize the CRA to withdraw a set amount from your Canadian bank account to pay the tax you owe on one or more specific dates. You can set up a pre-authorized debit agreement in My Account. This type of agreement is flexible and you manage it yourself.
• Canada Post – You can make your tax payments in person, with a QR code, using cash or debit cards at various Canada Post outlets across the country. You can use My Account to generate a QR code to make your payment(s) in person.
• Other payment methods – To make a payment at your financial institution in Canada, you’ll need a personalized remittance voucher. If you don’t have one, you can ask for one online in your CRA account.

If you cannot pay the balance owing on or before April 30, 2025, you should still file your income tax and benefit return on time to avoid a late-filing penalty and any interest charges.

The CRA understands that you may not be able to meet your tax obligations because of circumstances beyond your control. We have improved the payment options available in your CRA account by integrating the Payment Arrangement Calculator (PAC) function in the “Schedule a series of payments” options in My Account and My Business Account.

This allows individuals who cannot pay their debt right away, to set up a pre-authorized debit agreement without having to contact the CRA. Please note a CRA officer may contact you regarding your agreement. If you are not able to schedule a series of payments online, you should contact the CRA to set up a payment arrangement or call the CRA’s automated TeleArrangement service at 1-866-256-1147.

In some circumstances, you may ask for relief from penalties and interest, and reduce the amount you owe. Go to Cancel or waive penalties and interest for more information.

If you have a balance owing for the year and do not file your income tax and benefit return on time, you will be charged a late-filing penalty and interest. The penalty is 5% of your balance owing that remained unpaid when the return was required to be filed, plus an additional 1% for each full month your return is late (up to a maximum of 12 months).

If the CRA charged you a late-filing penalty for 2021, 2022 or 2023 and requested a formal demand for a return, your late-filing penalty for 2024 will be 10% of your balance owing. You will be charged an additional 2% for each full month that you file after the due date, to a maximum of 20 months.

Even if you know you will have a balance owing that you cannot afford to pay right away, you should still file your income tax and benefit return.

The CRA acknowledges that taxpayers may sometimes make honest mistakes when filing their taxes. The CRA has a list of common adjustments seen on income tax and benefit returns.

To change an income tax and benefit return that has been filed, you can use the Change my return service in My Account, or use the ReFILE service in your certified tax software, or send changes by mail to a CRA tax centre.

Generally, you can request a change to an income tax and benefit return for a tax year ending in any of the 10 previous calendar years. For example, a request made in 2025 must relate to the 2015 tax year or later.

You can also visit our Check CRA processing times tool to get an estimate of how long it may take to process your request. After the CRA has processed your request, you will get a notice of reassessment, indicating the changes made to your return, or a letter explaining why the CRA did not make the changes you requested. With the ReFILE service, you can find out right away if your refund or amount owing has changed.

Features and options in Change my return and ReFILE

Change my return and ReFILE make it easy for individuals to change their income tax and benefit return online. In both Change my return and ReFILE, you can:

• request to carryback amounts (such as capital and non-capital losses)
• request to carryforward amounts (such as farming or fishing losses or restricted farm losses) (only available in Change My Return)
• split pension income
• request changes to certain non-resident returns (only available in Change My Return)
• get notifications when additional information is needed, errors are detected, or supporting documentation is needed to finalize your request

You can file an objection if you think the CRA misinterpreted the facts of your situation or applied the law incorrectly. Go to File an objection to find out the best option for you.