Federal income tax and benefit information for 2023 - Personal income tax

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New for 2023

For a list of proposed, announced and enacted personal income tax changes for 2023, see Personal income tax: What's new for 2023.

New items are flagged with NEW! throughout.

Before you file

Use the information in the tax package, along with your information slips, receipts and supporting documents, to complete your return.

Note

Even if you did not have any income in the year, you still have to file a return to get the benefits, credits and refund you may be entitled to.

Who has to file a return

File a 2023 return if:

Note

If you have a spouse or common-law partner, they also have to file a return. For more information, see Booklet T4114, Canada Child Benefit and related federal, provincial, and territorial programs, and Guides RC4210, GST/HST Credit, and RC4215, Climate Action Incentive Payment.

Deceased persons

If you are the legal representative (executor, administrator or liquidator) for the estate of a person who died in 2023, you may have to file a 2023 return for that person.

Send the legal document that names you as the legal representative, such as a complete copy of the will, grant of probate or letters of administration, to the CRA.

If there is no legal document naming a legal representative, you may request to be the representative by completing Form RC552, Register as Representative for a Deceased Person.

Send the document to the CRA online using Represent a Client or by mail to the tax centre of the person who died.

For more information, see Guide T4011, Preparing Returns for Deceased Persons, and Information Sheet RC4111, What to Do Following a Death.

Residential ties

To determine an individual’s residency status, all of the relevant facts in each case must be considered, including residential ties with Canada and the length of time, purpose, intent and continuity of the stay while living inside and outside Canada.

Significant residential ties to Canada include:

Secondary residential ties that may be relevant include:

Note

You are a factual resident of Canada for tax purposes if you keep significant residential ties in Canada while living or travelling outside the country.

For more information, see Income Tax Folio S5-F1-C1, Determining an Individual’s Residence Status.

Deemed residents

You may be a deemed resident of Canada for tax purposes if one of the following applies:

Non-residents

You are a non-resident for tax purposes if one of the following applies:

Deemed non-residents of Canada

You were a deemed non-resident of Canada in 2023 if you would have been considered a resident of Canada (or a deemed resident of Canada) but, under a tax treaty between Canada and another country, you were considered a resident of the other country.

You become a deemed non‑resident of Canada when your ties with the other country are such that, under the tax treaty, you would be considered a resident of that other country and not of Canada. In this case, the same rules that apply to non‑residents of Canada will apply to you as a deemed non‑resident (including the way you complete your return).

Which tax package is for you

Generally, you should use the income tax package for the province or territory where you resided on December 31, 2023. However, if any of the following situations apply to you, use the income tax package specified:

Note

If you were a factual resident who is considered to be a resident of another country under a tax treaty, see Deemed non-residents of Canada.

Note

If you were a non-resident reporting other types of Canadian-source income, such as taxable scholarships, fellowships, bursaries, research grants or capital gains from disposing of taxable Canadian property, you also need to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions, to calculate your provincial and territorial taxes.

Other publications you may need

You may need one or more of the following publications if you did not live in Canada all year:

Due dates

Your 2023 return and payment are due on or before the date below that applies to you:

Exception

When a due date falls on a Saturday, Sunday or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. Your payment is considered on time if it is received on the first business day after the due date.

For more information, go to Due dates and payment dates.

Penalties and interest

Penalties

The CRA may charge you a penalty if any of the following applies:

Interest on your balance owing

If you have a balance owing for 2023, the CRA will charge compound daily interest starting May 1, 2024, on any unpaid amount owing for 2023. This includes any balance owing if the CRA reassesses your return.

Interest on your refund

The CRA will pay you compound daily interest on your tax refund for 2023 in some situations. The calculation will start on the latest of the following three dates:

Cancel or waive penalties and interest

The CRA administers legislation, commonly called taxpayer relief provisions, that allows the CRA the discretion to cancel or waive penalties and interest when taxpayers cannot meet their tax obligations due to circumstances beyond their control.

The CRA’s discretion to grant relief is limited to any period that ends within 10 calendar years before the year in which a relief request is made.

For penalties, the CRA will consider your request only if it relates to a tax year or fiscal period ending in any of the 10 calendar years before the year in which you make your request. For example, your request made in 2023 must relate to a penalty for a tax year or fiscal period ending in 2013 or later.

For interest on a balance owing for any tax year or fiscal period, the CRA will consider only the amounts that accrued during the 10 calendar years before the year in which you make your request. For example, your request made in 2023 must relate to interest that accrued in 2013 or later.

Taxpayer relief requests can be made online using the CRA’s My Account, My Business Account (MyBA) or Represent a Client digital services.

You can also fill out Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties and Interest, and send it to the CRA online using My Account, My Business Account or Represent a Client or by mail to the designated office shown on the last page of Form RC4288.

For information about how to submit documents online, go to Submit documents online.

For details about the required supporting documents, relief from penalties and interest and other related forms and publications, go to Cancel or waive penalties or interest at the CRA.

Ways to file your return

NETFILE

Use the CRA’s secure service to complete and file your return electronically using certified tax preparation software or a web application. Go to File your taxes online: Understand NETFILE for a list of software and applications, including some that are free.

EFILE

This is a secure CRA service that lets authorized service providers, including discounters, complete and file your return electronically. For more information, go to EFILE for individuals.

Note

Auto-fill my return is a secure CRA service that allows you or your authorized representative to automatically fill in certain parts of your 2023, 2022, 2021, 2020, 2019, 2018, 2017 and 2016 returns. You must be registered with My Account (or your representative must be registered with Represent a Client) and be using a certified software product (NETFILE or EFILE). For more information, go to Auto-fill my return.

SimpleFile by phone

This is a free and secure CRA service available to eligible individuals who have low or fixed income and whose tax situations stay the same from year to year.

If you are eligible, you will receive an invitation by letter in the mail. You will then be able to file your return by giving the CRA some personal information and answering a series of short questions through an automated phone service. You do not have to fill out any paper forms or do any calculations.

File a paper return

Complete and file the return included in this tax package. If you need a paper version of other forms and publications, go to Forms and publications or call 1-800-959-8281.

Get help doing your taxes

The following services may help you to complete your tax return based on your personal tax situation.

Community Volunteer Income Tax Program (CVITP) and Income Tax Assistance – Volunteer Program (for residents of Quebec)

If you have a modest income and a simple tax situation, volunteers can complete your tax return for free.

To find out if you qualify for these services and to find a tax clinic, go to Free tax clinics or call the CRA at 1-800-959-8281. If you want to become a volunteer, go to Volunteer to do taxes for people in your community.

Tax Information Phone Service (TIPS)

For tax information by telephone, use the CRA’s automated service, TIPS, by calling 1-800-267-6999.

Individual enquiries by phone

Call 1-800-959-8281 from Canada or the United States. TIPS is available 24 hours a day, 7 days a week.

Agents are available Monday to Friday (except holidays), 8 am to 8 pm (local time), and on Saturdays (except holidays) from 9 am to 5 pm (local time).

Individuals in the territories

Call 1-866-426-1527 for tax and benefit information for individuals living in the territories. This is a dedicated phone line available only to residents of Yukon, the Northwest Territories, and Nunavut (area code 867).

Business enquiries by phone

Call 1-800-959-5525. TIPS is available 24 hours a day, 7 days a week.

Agents are available Monday to Friday (except holidays), 8 am to 8 pm (local time), and on Saturdays (except holidays) from 9 am to 5 pm (local time).

Businesses in the territories

Call 1-866-841-1876 for tax information for businesses operating in the territories. This is a dedicated phone line available only to residents of Yukon, the Northwest Territories, and Nunavut (area code 867).

Teletypewriter (TTY) users

If you use a TTY for a hearing or speech impairment, call 1-800-665-0354.

If you use an operator-assisted relay service, call the CRA’s regular telephone numbers instead of the TTY number.

Gather your documents

Gather all of the information slips, receipts, and supporting documents that you need to report your income and claim any deductions, credits or expenses.

Missing slips or receipts

File your return on time even if you do not have all of your slips or receipts. You are responsible for reporting your income from all sources to avoid any penalties and interest that could be charged.

If you have not received your slips by early April or if you have any questions about an amount on a slip, contact the payer.

If you know you won’t be able to get a missing information slip by the due date, use your final pay stub or statement to estimate your income and any related deductions, credits and expenses you can claim. Enter the estimated amounts on the appropriate lines of your return.

Completing your return

  1. Fill out Step 1 – Identification and other information

    Use the instructions on your return to complete Step 1.

    • Email address

      Enter your email address on your return if you would like to receive email notifications from the CRA and you agree to the terms of use for email notifications below. You can also register for email notifications by signing in to My Account for Individuals and selecting the “Notification preferences” service.

      Terms of use for email notifications

      • The CRA will use the email address provided to notify you about any CRA mail available in My Account, when certain changes are made to your account information, and other important account information
      • Any mail that is eligible for electronic delivery will no longer be printed and mailed
      • The notifications that are eligible for this service may change. You may not always be notified when new types of notifications are added or removed from this service
      • To view CRA mail online, you must be registered for My Account or your representative must be registered for Represent a Client and be authorized on your account
      • All CRA mail available in My Account is presumed to have been received on the date that the email notification is sent
      • It is your responsibility to make sure that the email address provided to the CRA is up to date
      • CRA email notifications are subject to the terms of any agreement with your mobile carrier or Internet service provider. You are responsible for any fees imposed by them
      • Email notifications are sent unencrypted and unsecured. They could be lost, intercepted, viewed or altered by others who have access to your email account. You accept this risk and acknowledge that the CRA will not be liable if you are unable to access or receive the email notifications, nor for any delay or inability to deliver notifications
      • These terms of use may change from time to time. The CRA will provide advance notice of the effective date of any new terms. You agree that the CRA may notify you of these changes by emailing the new terms, or notice of where to find them, to the email address that you provided. You agree that your use of the service after the effective date of any change to these terms constitutes your agreement to the new terms. If you do not agree to the new terms, you must remove your email address from My Account and no longer use the service
    • Social insurance number (SIN)

    • Marital status

    • Residence information

      Enter the province or territory where you lived or were considered to be a factual resident on December 31, 2023.

    • Your spouse's or common-law partner's information

      Enter the information and amounts that are reported on your spouse’s or common-law partner’s return. If they are not filing a return, enter the amounts that would be reported as if they were filing a return even if their income is zero. 

      Notes

      Your spouse or common-law partner may still have to file a 2023 return even if you enter their amounts on page 1 of your return. See Who has to file a return.

      If you became separated or widowed in the year, enter on page 1 of your return the following information about your former or deceased spouse or common-law partner to claim certain credits:

      • their first name 
      • their social insurance number 
      • their net income before the separation or before they died 
    • Residency information for tax administration agreements

    • Elections Canada

    • Foreign property

      Specified foreign property includes all of the following:

      • funds or intangible or incorporeal property (patents, copyrights, etc.) situated, deposited or held outside Canada
      • tangible or corporeal property situated outside Canada
      • a share of the capital stock of a non-resident corporation held by the taxpayer or by an agent on behalf of the taxpayer other than a share of the capital stock of a non-resident corporation that is a foreign affiliate for which you are required to file Form T1134, Information Return Relating to Controlled and Non-Controlled Foreign Affiliates
      • an interest in a non-resident trust that was acquired for consideration, other than an interest in a non-resident trust that is a foreign affiliate
      • shares of corporations that are residents of Canada held by you or for you outside Canada
      • an interest in a partnership that holds a specified foreign property unless the partnership is required to file Form T1135, Foreign Income Verification Statement 
      • an interest in, or right with respect to, an entity that is a non-resident
      • a property that is convertible into, exchangeable for, or confers a right to acquire a property that is specified foreign property
      • a debt owed by a non-resident, including government and corporate bonds, debentures, mortgages and notes receivable
      • precious metals, gold certificates and futures contracts held outside Canada

      Specified foreign property does not include any of the following:

      • an interest in your registered retirement savings plan (RRSP), pooled registered pension plan (PRPP), registered retirement income fund (RRIF), registered pension plan (RPP), or tax-free savings account (TFSA)
      • foreign investments held in Canadian mutual funds
      • property used or held exclusively in the course of carrying on your active business
      • your personal-use property

      Note

      You have to file Form T1135 for 2023 no later than April 30, 2024, (June 15, 2024, if you or your cohabiting spouse or common-law partner carried on a business in 2023, other than a business whose expenditures are primarily made in the course of a tax shelter investment). For more information, see Form T1135.

  2. Fill out Step 2 – Total income

    Income you earned that was not reported on an information slip must still be reported on your tax return.

    Line numbers

  3. Fill out Step 3 – Net income

  4. Fill out Step 4 – Taxable income

  5. Fill out Step 5 – Federal tax

    Part A – Federal tax on taxable income

    Complete the appropriate column of the chart using the amount from line 26000 of your return.

    Part B – Federal non-refundable tax credits

    Part C – Net federal tax

    • Line 40424 – Federal tax on split income
    • Recapture of investment tax credit

      If you have to repay all or part of an investment tax credit that you previously received for scientific research and experimental development or for child care spaces, complete Form T2038-IND, Investment Tax Credit (Individuals), to calculate the amount you have to repay.

    • Federal logging tax credit

      If you paid logging tax to a province for logging operations you performed in the province, you may be able to claim a logging tax credit.

      To calculate your credit, use the lesser of the following two amounts for each province you had a logging operation in:

      • 66.6667% of the logging tax paid for the year to the province
      • 6.6667% of your net logging income for the year in the province

      Enter the total of the credits for the year for all provinces, up to 6.6667% of your taxable income from line 26000 of your return, not including any amounts on lines 20800, 21000, 21400, 21500, 21900 and 22000 of your return.

    • Line 41400 – Labour-sponsored funds tax credit
    • Line 41800 – Special taxes
  6. Fill out Step 6 – Refund or balance owing

Supporting documents

When you file a paper return, attach your supporting documents to your return. If you make a claim without providing your documents, the CRA may disallow the credit or deduction you claimed and this could delay the processing of your return.

Whether you file by paper or electronically, keep your supporting documents for 6 years in case the CRA asks to see them later. Also keep a copy of your return and notice of assessment or reassessment.

Attach the following documents to your paper return:

Note

If you are missing an information slip, attach a copy of your final pay stub or statement instead. Keep your original documents. Also, attach a note stating the payer’s name and address, the type of income involved and what you are doing to get the slip.

After you file your return

Notice of assessment

The notice of assessment (NOA) gives you a summary of your tax and benefit assessment and explains any changes made to your return. It also tells you if you have a refund, a zero balance or a balance owing. It gives you other important information such as your unused registered retirement savings plan (RRSP) contributions, your RRSP deduction limit, your first home savings account (FHSA) participation room, your Canada training credit limit (CTCL) and other amounts and balances that you may want to carry forward to a future year.

You will receive your NOA after the CRA processes your return. For more information, see Understand your NOA.

Express NOA

Express NOA allows individuals and authorized representatives to view the NOA in EFILE or NETFILE‑certified tax software, or using My Account right after the CRA has received and processed the return. For more information, go to Express NOA.

Processing time

The CRA's goal is to send you a notice of assessment, as well as any refund, within:

Note

These timelines apply to returns that are received on or before the due date.

To look up processing times, to go Check CRA process times.

Tax reviews

When the CRA receives your return, it is usually processed and a notice of assessment is sent to you. However, each year, the CRA conducts a number of reviews to promote awareness of, and compliance with, the laws that the CRA administers.

If your return is selected for a more detailed review before or after it is assessed, you will receive a letter or phone call from the CRA. It’s important to know that a review is not a tax audit. In most cases, it’s simply a routine check to ensure that the information that you provided on your return is correct.

If you receive a request from the CRA asking for documents or receipts, you should reply within the timeframe given. Make sure to include all of the information that the CRA asks for and that the copies of your documents are clear and easy to read.

Remember that the CRA is here to help you. If you cannot get the documents that the CRA is asking for, have questions, or need more time to reply, let the CRA know. If you do not reply to the CRA’s request, the CRA may adjust your return and your claim or deduction may be disallowed.

For more information, go to Income tax review? You’ve got this!.

How to change a return

If you have more information that could change the result of a return that you have already sent to the CRA, do not file another return for that year. Wait until you receive your notice of assessment before asking for changes.

Generally, you can only request a change to a return for a tax year ending in any of the 10 previous calendar years. For example, a request made in 2024 must relate to a tax year after 2013 to be considered.

You can change your return in any of the following ways:

Note

If the CRA has assessed your taxes owing for a year that you did not file a tax return, you must file a paper return for that year if you want to make a change.

For more information, go to How to change a return.

Digital services for individuals

The CRA’s digital services are fast, easy and secure!

My Account

My Account lets you view and manage your personal income tax and benefit information online.

Use My Account throughout the year to:

To sign in to or register for the CRA's digital services, go to:

Receive your CRA mail online

Set your correspondence preference to "Electronic mail" to receive email notifications when CRA mail, like your notice of assessment, is available in your account.

For more information, go to Email notifications from the CRA.

MyBenefits CRA mobile web application

Get your benefit information on the go!

Benefit recipients can access the MyBenefits CRA mobile web application throughout the year to quickly view their benefit and credit payment details, eligibility information and application status.

For more information, go to Mobile apps - Canada Revenue Agency.

Electronic payments

Make your payment using:

For more information, go to Payments to the CRA.

For more information

If you need help

If you need more information, go to Taxes or call 1 800-959-8281.

Direct deposit

Direct deposit is a fast, convenient and secure way to receive your CRA payments directly in your account at a financial institution in Canada. For more information and ways to enrol, go to Direct deposit or contact your financial institution.

Due dates

When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. For more information, go to Due dates and payment dates.

Forms and publications

The CRA encourages you to file your return electronically. If you need a paper version of the CRA’s forms and publications, go to forms and publications or call 1-800-959-8281.

Electronic mailing lists

The CRA can send you an email when new information on a subject of interest to you is available on the website. To subscribe to the electronic mailing lists, go to CRA electronic mailing lists.

Tax Information Phone Service (TIPS)

For tax information by telephone, use the CRA’s automated service, TIPS, by calling 1-800-267-6999.

Teletypewriter (TTY) users

If you use a TTY for a hearing or speech impairment, call 1-800-665-0354.

If you use an operator-assisted relay service, call the CRA’s regular telephone numbers instead of the TTY number.

Formal disputes (objections and appeals)

You have the right to file a formal dispute if you disagree with an assessment, determination, or decision.

For more information about objections and related deadlines, go to Objections, appeals, disputes, and relief measures.

CRA Service Feedback Program

Service complaints

You can expect to be treated fairly under clear and established rules, and get a high level of service each time you deal with the CRA. For more information about the Taxpayer Bill of Rights, go to Taxpayer Bill of Rights.

You may provide compliments or suggestions; however, if you are not satisfied with the service you received:

  1. Try to resolve the matter with the employee you have been dealing with or call the telephone number provided in the correspondence you received from the CRA. If you do not have contact information for the CRA, go to Contact the Canada Revenue Agency
  2. If you have not been able to resolve your service-related issue, you can ask to discuss the matter with the employee's supervisor
  3. If the problem is still not resolved, you can file a service-related complaint by filling out Form RC193, Service Feedback. For more information and to learn how to file a complaint, go to Submit service feedback

If you are not satisfied with how the CRA has handled your service-related complaint, you can submit a complaint to the Office of the Taxpayers' Ombudsperson.

Reprisal complaints

If you have received a response regarding a previously-submitted service complaint or a formal review of a CRA decision, and feel you were not treated impartially by a CRA employee, you can submit a reprisal complaint by filling out Form RC459, Reprisal Complaint.

For more information, go to Reprisal Complaints.

Retirement income summary table

Use the following table to find out where to report your retirement income on your return. If you entered an amount on line 11500 of your return, you are eligible for pension income splitting (lines 11600 and 21000) and the pension income amount (line 31400). See the chart for line 31400 of the Federal Worksheet to calculate the amount to enter on line 31400 of your return or on line 1 of your Form T1032, Joint Election to Split Pension Income, if applicable.

Retirement income summary table
Slip Box number Conditions Where to report the amount on your return
T3 Box 31 None line 11500
T3 Boxes 22, 26 None line 13000
T4 Boxes 66, 67 None line 13000
T4A Box 016 None line 11500
T4A Boxes 018Footnote 1 , 106 None line 13000
T4A Boxes 024, 194
  • You were 65 or older on December 31, 2023; or
  • You received the amount upon the death of your spouse or common-law partner
line 11500
T4A Boxes 024, 194 All other cases line 13000
T4A Box 133
  • You were 65 or older on December 31, 2023; or
  • You received the amount upon the death of your spouse or common-law partner
line 11500
T4A Box 133 Variable payment life annuity payments out of a money purchase RPP line 11500
T4A Box 133 All other cases line 13000
T4A(OAS) Box 18 None line 11300
T4A(P) Box 20 None line 11400
T4A-RCA Boxes 14, 16, 18, 20 NoneFootnote 2 line 13000
T4RIF Boxes 16, 22
  • You were 65 or older on December 31, 2023; or
  • You received the amount upon the death of your spouse or common-law partner
line 11500
T4RIF Boxes 16, 22 If the amount in box 22 is negative line 23200
T4RIF Boxes 16, 22 All other cases line 13000
T4RIF Box 18 See Information Sheet RC4178, Death of a RRIF Annuitant, PRPP Member, or ALDA Annuitant line 13000
T4RSP Box 16
  • You were 65 or older on December 31, 2023;Footnote 3  or
  • You received the amount upon the death of your spouse or common-law partnerFootnote 3
line 12900
T4RSP Box 16 All other cases line 12900
T4RSP Boxes 18, 20, 22, 26, 28 None line 12900
T4RSP Boxes 18, 20, 22, 26, 28 If the amount in box 28 is negative line 23200
T4RSP Box 34 See Information Sheet RC4177, Death of an RRSP Annuitant line 12900
T5 Box 19
  • You were 65 or older on December 31, 2023; or
  • You received the amount upon the death of your spouse or common-law partner
line 11500
T5 Box 19 All other cases line 12100

Download a copy of Federal income tax and benefit information for 2023

The Federal income tax and benefit information for 2023 is available in PDF.

This PDF is not available to order.

For people with visual impairments, the following alternate formats are also available:

While all Canada Revenue Agency web content is accessible, we also provide our forms and publications in alternate formats (digital audio, electronic text, Braille, and large print) to allow persons with disabilities to access the information they need.

Prior years

Previous-year information is also available.

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