June 15, 2023, is the deadline for self-employed individuals to file their 2022 income tax and benefit return

June 12, 2023

Ottawa, Ontario

Canada Revenue Agency

The Canada Revenue Agency (CRA) is here to support you and your business in meeting your tax obligations.

If you are a self-employed individual, or if your spouse or common-law partner is self-employed, you have until June 15, 2023, to file your 2022 income tax and benefit return.

In light of the recent forest fires and other climate issues, here is a special note on requesting taxpayer relief after an adverse weather event:

Protecting books and records:

What are my tax obligations as a self-employed individual?

If you earned self-employment income from a business that you operate yourself or with a partner, you have to report that income by filing a tax return.

When you're self-employed and you operate your business, you must pay the following:

Don’t forget to register for a GST/HST account if you make more than $30,000 a year in revenues and you will want to make sure that you file your GST/HST returns on time to avoid any penalties or interest.

Reporting your income also means that we will have the most accurate information on file to determine if you are eligible for provincial and territorial tax credits and benefits, the GST/HST credit and the Canada child benefit. Filing your return will help ensure you receive any benefits you may be entitled to, and that those you already receive are not interrupted.


Although your tax-filing deadline is June 15, 2023, your payment was due on April 30, 2023. Since April 30, 2023, fell on a Sunday, your payment was considered paid on time if we received it, or it was processed at a Canadian financial institution, on or before May 1, 2023.

If you still have not paid your taxes, we encourage you to do so as soon as you can to avoid additional interest charges on your balance owing. You can pay online in many ways:

You can also make payments in person. Options include paying:

For more information and other payment options, go to Canada.ca/payments.

If you cannot pay your balance owing, we can work with you on a payment arrangement. Payment arrangement 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 potential payment arrangement without having to contact us. If the proposed payment arrangement does not meet our policy, a CRA officer will reach out to complete the 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 Agency, or anyone else.

You can request a visit by phone or videoconference.

The Gig Economy

The gig economy is based on temporary and freelance work, or short-term contracts. 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 (apps) such as Clickworker, Crowdsource, Fiverr, UberEats or Skip the Dishes to provide them with your services, you are typically 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.

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.

Filing your tax return electronically

If you choose to file electronically on your own, there are a variety of NETFILE-certified software products that meet your needs. Some of the software products are free.

For the 2022 tax year, prior to filing your tax return electronically with NETFILE, you will be asked to enter an Access code after your name, date of birth, and social insurance number. This unique code can be found to the right, beneath the notice details box on the first page of your previous notice of assessment (NOA). If you are registered for My Account, you can use Auto-fill my return in certified tax software to automatically fill in parts of your income tax and benefit return with information that we have available at the time of the request, including your NETFILE access code. Your access code will let you use information from your 2022 tax return when confirming your identity with us. Your access code isn’t mandatory when filing your 2022 tax return, but without it you’ll have to rely on other information for authentication purposes.

Online services for businesses and self-employed individuals

We have easy-to-use digital services for businesses and self-employed individuals. You can use these services to file, make payments, and get detailed information about your account.

Keep receipts and documents

It is important to keep complete records of the money you make and spend. Your records must give enough detail to determine the tax you owe and support any deductions or credits you are claiming. You need to keep all supporting documents as part of your records.

Sometimes, we review returns to make sure that income, deductions, and credits are properly reported. If we review your return, having your receipts and records on hand will make it easier for you to support your claims.

More help for your business

The Canada Business App simplifies access to government services for small and medium-sized enterprises in Canada. Designed with business owners in mind, the app puts government programs and services at your fingertips. Download it from the App Store or Google Play.

More filing tips

For more tips and helpful information, check out our tax tips for self-employed individuals.


Media Relations
Canada Revenue Agency


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