Are you self-employed? The Canada Revenue Agency can help you understand your tax obligations

April 12, 2023

Ottawa, Ontario

Canada Revenue Agency

If you're self-employed, we understand that navigating your tax obligations may seem complicated. But don't worry! The Canada Revenue Agency (CRA) is focused on supporting you. To get ready for tax-filing season, we've put together helpful tips and information for self-employed individuals.

The 2022 tax-filing deadline for self-employed individuals is June 15, 2023

We encourage Canadians to file their taxes as soon as possible, not only this year but every year. You have until June 15, 2023, to file your 2022 tax return if you or your spouse or common-law partner are self-employed.

The 2022 payment deadline is April 30, 2023

Although your 2022 tax-filing deadline is June 15, 2023, your payment is still due on April 30, 2023. Since April 30, 2023, falls on a Sunday, your payment will be considered paid on time if we receive it, or it is processed at a Canadian financial institution, on or before May 1, 2023.

Don't risk having your benefits interrupted by not filing. If you cannot pay your balance owing, we can work with you on a payment agreement. Payment agreement options have been expanded to reflect current realities. The Payment Arrangement Calculator has also been added to My Account and My Business Account. This self-service tool allows you to submit a payment agreement without having to contact the CRA. If the proposed payment agreement does not meet the CRA payment policy, a CRA officer will contact you to complete an acceptable arrangement.

Liaison Officer service

We offer a free Liaison Officer service to owners of small businesses and self-employed individuals to help you understand your business tax obligations. A visit from a Liaison Officer is 100% confidential; the information you choose to discuss with a Liaison Officer will not be shared with other areas of the CRA, or anyone else.

You can request a visit by phone or videoconference here.

The Gig Economy

The gig economy is based on temporary and freelance work, or short-term contracts facilitated online through third-party websites or applications (apps). As a gig worker, your contract services may range from a small task to a highly specialized service. If you are connecting with clients through online platforms or applications such as Clickworker, Crowdsource, Fiverr, UberEats or Skip the Dishes to provide them with your services, you may be considered to be self-employed instead of an employee for tax purposes. Your work may be carried out anywhere, as online platforms can connect businesses and independent contractors from all over the world. If you are unsure of whether you are an employee or self-employed, please visit Employee or Self-Employed?.

You can find more information about filing taxes as a gig worker in our gig economy tax tip.

You can find even more information on this topic at Taxes and the platform economy.

Online tools to help you file

Don’t waste time! Sign up for direct deposit and file online to get any refund you may be entitled to faster and to avoid delays.

Using the CRA’s digital services is the fastest and easiest way to view and manage your tax and benefit information. The CRA also encourages you to sign up for My Account and My Business Account ahead of time, and gather all your information for filing your return.

The CRA’s Get ready to do your taxes page has information on online filing, deadlines, and other helpful links.


If you need to make a payment to the CRA, there are online options that are faster, easier, and more secure than mailing a cheque.

There are many ways to make a payment:

If you still wish to make a payment in person, you can pay:

To see all the payment options, go to our Payments to the CRA page.

Indigenous Peoples

Before filing your tax return, make sure you are aware of the benefits, credits and requirements that apply to you.

To learn more about filing your income tax and benefit returns, check out Taxes and benefits for Indigenous peoples. This page outlines options to make it easier to file a tax return and get your benefits and credits.

Things to keep in mind:

For more information, go to our Small businesses and self-employed income page and Employer-employee relationship questions and answers. You can also check out our questions and answers about filing your taxes page for more answers to common questions. This page will be updated periodically to incorporate changes that may affect you during tax-filing season.


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Canada Revenue Agency


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