2022 Federal Income Tax and Benefit Guide – New for 2022 and Before you file
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- New for 2022
- The CRA's services
- COVID-19 benefits and your taxes
- Individuals and families
- Climate action incentive payment (for residents of Newfoundland and Labrador, Prince Edward Island, Nova Scotia, Ontario, Manitoba, Saskatchewan and Alberta)
- Consent to share contact information – Organ and tissue donor registry (for residents of Ontario and Nunavut)
- Before you file
- Find out if this guide is for you
- Find out who has to file a return
- Find out which tax package is for you
- Forms and publications
- Due dates
- Penalties and interest
- Ways to file your return
- Get help doing your taxes
- Gather your documents
Tax changes for 2022 are noted in this section including proposed or announced changes to income tax rules that were not yet passed into law when this guide was published in November 2022. If these changes become law as proposed or announced, they will be effective for 2022 or as of the dates given. If new legislation is introduced, information will be available at Personal income tax: What's new for 2022.
New items are flagged with NEW! throughout this guide.
Submit your service feedback online!
You can submit a complaint, compliment, or suggestion to the CRA using the new Service Feedback RC193 online form. This online form can be used by individuals, businesses, and representatives. To submit your feedback, go to Submit service feedback.
Amounts received related to COVID-19
If you received federal, provincial, or territorial government COVID-19 benefit payments, such as the Canada Recovery Benefit (CRB), Canada Recovery Caregiving Benefit (CRCB), Canada Recovery Sickness Benefit (CRSB) or Canada Worker Lockdown Benefit (CWLB), you will receive a T4A slip with instructions on how to report these amounts on your return. These slips are also available in My Account for Individuals.
If your income was tax exempt
If your CRB, CRCB, CRSB, or CWLB income is eligible for tax exemption under section 87 of the Indian Act, complete Form T90, Income Exempt from Tax under the Indian Act, and file your 2022 Income Tax and Benefit Return or simplified return to claim the tax withheld on your CRB, CRCB, CRSB and CWLB payments. For more information about taxes and benefits for Indigenous peoples, go to Taxes and benefits for Indigenous peoples.
Request to deduct federal COVID-19 benefits repayment in a prior year
Complete and attach Form T1B, Request to Deduct Federal COVID-19 Benefits Repayment in a Prior Year, to your 2022 Income Tax and Benefit Return to request to have the amount of federal COVID-19 benefits that you repaid in 2022 deducted on your 2020 or 2021 return or split between your 2022 return and the return for the year that you received the benefit. The CRA will then automatically reassess your return(s) to apply the deduction so that you do not need to make a separate request to change your prior year return(s).
To get a copy of Form T1B, go to Forms and publications or call 1-800-959-8281.
Air quality improvement tax credit
If you were self-employed or a member of a partnership in 2022, you may be eligible to claim a refundable tax credit equal to 25% of your total ventilation expenses to improve ventilation or air quality at your place of business. For more information, see line 47557.
Critical mineral exploration tax credit
The critical mineral exploration tax credit (CMETC) is a new 30% investment tax credit for the exploration of specified minerals. The CMETC will only apply to expenditures renounced under eligible flow-through share agreements entered into after April 7, 2022 and before April 1, 2027. For more information and to claim this credit, see Form T2038(IND), Investment Tax Credit (Individuals).
Disability tax credit
For 2021 and later tax years, an individual diagnosed with type 1 diabetes is deemed to have met the two times and 14 hours per week requirements for life-sustaining therapy. For more information, see Guide RC4064, Disability-Related Information, or go to Tax credits and deductions for persons with disabilities.
First-time home buyers’ tax credit
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.
Home accessibility tax credit
The annual expense limit of the home accessibility tax credit has increased to $20,000.
Labour mobility deduction for tradespeople
The labour mobility deduction provides eligible tradespeople and apprentices working in the construction industry with a deduction for certain temporary relocation expenses. Eligible individuals may be able to deduct up to $4,000 in eligible expenses per year.
Medical expense tax credit (for surrogacy and other expenses)
The list of eligible medical expenses has been expanded to include amounts paid to fertility clinics and donor banks in Canada to obtain donor sperm or ova to enable the conception of a child by the individual, the individual’s spouse or common-law partner, or a surrogate mother on behalf of the individual. In addition, certain expenses incurred in Canada for a surrogate or donor are considered medical expenses of the individual. For more information, see line 33099.
This guide provides you with the basic information you need to complete your 2022 Income Tax and Benefit Return. Use the information in this tax package, along with your information slips, receipts, and supporting documents, to complete your return.
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.
File a 2022 return if:
- You have to pay tax for the year
- You want to claim a refund
- You want to claim the Canada workers benefit (CWB) or you received CWB advance payments in the year
- You or your spouse or common-law partner want to begin or continue receiving credits and benefits (including any related provincial or territorial payments) such as:
- Canada child benefit (CCB)
- goods and services tax ⁄ harmonized sales tax (GST/HST) credit
- guaranteed income supplement (GIS)
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 Guide RC4210, GST/HST Credit and Climate Action Incentive Payment including related provincial and territorial credits and benefits.
- The CRA sent you a request to file a return
- You and your spouse or common-law partner are jointly electing to split pension income (see line 11600)
- You disposed of capital property (which could be a principal residence) or realized a taxable capital gain in the year
- You have to repay all or part of your old age security (OAS) benefits or employment insurance (EI) benefits
- You have not repaid all of the amounts you withdrew from your registered retirement savings plan (RRSP) under the Home Buyers’ Plan (HBP) or Lifelong Learning Plan (LLP)
- You have to contribute to the Canada Pension Plan (CPP) for 2022 (this can apply if your total net self-employment income and pensionable employment income is more than $3,500)
- You are paying EI premiums on self-employment income or other eligible earnings
- You have incurred a non-capital loss in the year that you want to be able to apply to other years
- You want to transfer unused tuition fees or carry forward unused tuition, education, and textbook amounts to a future year
- You want to report income that would allow you to contribute to an RRSP, a pooled registered pension plan (PRPP), or a specified pension plan (SPP) to keep your RRSP deduction limit for future years up to date (see Schedule 7)
- You want to carry forward the unused investment tax credit on expenditures you incurred during the current year to a future year
- You want to report income that will allow you to increase your Canada training credit limit
If you are the legal representative (executor, administrator, or liquidator) for the estate of a person who died in 2022, you may have to file a 2022 return for that person.
If there is no legal document designating a representative, you may request to be the deceased person’s representative by completing Form RC552, Appointing a Representative for a Deceased Person.
For more information, see Guide T4011, Preparing Returns for Deceased Persons, and Information Sheet RC4111, Canada Revenue Agency – What to Do Following a Death.
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:
- a home in Canada
- a spouse or common-law partner in Canada
- dependants in Canada
Secondary residential ties that may be relevant include:
- personal property in Canada, such as a car or furniture
- social ties in Canada, such as memberships in Canadian recreational or religious organizations
- economic ties in Canada, such as Canadian bank accounts or credit cards
- a Canadian driver's licence
- a Canadian passport
- health insurance with a Canadian province or territory
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.
You are a deemed resident of Canada for tax purposes if one of the following applies:
- On December 31, 2022, you were living outside Canada, you were not considered to be a factual resident of Canada because you did not have significant residential ties in Canada, and you were a government employee, a member of the Canadian Forces including their overseas school staff, or working under a Global Affairs Canada assistance program. This can also apply to the family members of an individual who was in one of these situations
- You stayed in Canada for 183 days or more in the tax year, do not have significant residential ties with Canada, and are not considered a resident of another country under the terms of a tax treaty between Canada and that country
You are a non-resident for tax purposes if one of the following applies:
- You normally live in another country and are not considered to be a factual resident of Canada
- You do not have significant residential ties in Canada and one of the following applies:
- You live outside Canada throughout the tax year
- You stay in Canada for less than 183 days in the tax year
You were a deemed non-resident of Canada in 2022 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).
Generally, you should use the income tax package for the province or territory where you resided on December 31, 2022. However, if any of the following situations apply to you, use the income tax package specified:
- If you resided in Quebec on December 31, 2022, use the income tax package for residents of Quebec to calculate your federal tax only. You must also file a Revenu Québec Income Tax Return
- If you are filing a return for a person who died in 2022, use the income tax package for the province or territory where that person resided at the time of death
- If you emigrated from Canada in 2022, use the income tax package for the province or territory where you resided on the day you left Canada
- If you had residential ties in more than one province or territory on December 31, 2022, use the income tax package for the province or territory where you had your most important residential ties (for example, if you usually reside in Ontario but were going to school in Alberta or Quebec, use the income tax package for Ontario)
- If you resided outside Canada on December 31, 2022, but kept significant residential ties with Canada, you may be considered a factual resident of Canada. Use the income tax package for the province or territory where you kept your residential ties.
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.
- If you resided outside Canada on December 31, 2022, and were considered a deemed resident or non-resident of Canada, use the Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada.
- If you were a deemed resident of Canada on December 31, 2022, reporting only income from a business with a permanent establishment in a province or territory, use the income tax package for that province or territory
- If you were a non-resident of Canada throughout 2022 reporting only income from employment in Canada or from a business or partnership with a permanent establishment in Canada, use the income tax package for the province or territory where you earned the income (see Guide T4058, Non-Residents and Income Tax, for the special rules that apply)
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.
The CRA encourages filing 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.
You may need one or more of the following publications if you did not live in Canada all year:
- If you were a factual resident of Canada in 2022, complete Form T1248 Schedule D – Information about your Residency Status
- If you were a non-resident employed in Canada or carrying on business in Canada, or you disposed of a taxable Canadian property, see Guide T4058, Non-Residents and Income Tax
- If you were a non-resident while receiving rental income from real or immovable property in Canada, see Guide T4144, Income Tax Guide for Electing under Section 216
- If you were a non-resident while receiving certain other types of income from Canada (including pensions and annuities), see Guide T4145, Electing under Section 217 of the Income Tax Act
- If you were a newcomer to Canada in 2022, see Pamphlet T4055, Newcomers to Canada, for the special rules that apply
- If you emigrated from Canada during 2022, go to International and non-resident taxes for the special rules that apply
- If you were a non-resident of Canada at any time in 2022 receiving an OAS pension from Canada, see Guide T4155, Old Age Security Return of Income (OASRI) Guide for Non-Residents
Your 2022 return and payment are due on or before the date below that applies to you:
- For most people, the return is due April 30, 2023, and payment is due April 30, 2023
- For a self-employed person and their spouse or common-law partner with business expenditures that relate mostly to a tax shelter investment, the return is due April 30, 2023, and payment is due April 30, 2023
- For a self-employed person and their spouse or common-law partner (other than those stated above), the return is due June 15, 2023, and payment is due April 30, 2023
- For a deceased person and their surviving spouse or common-law partner, go to What to do when someone has died or see Guide T4011, Preparing Returns for Deceased Persons
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.
The CRA may charge you a penalty if any of the following applies:
- You filed your return late and you owe tax for 2022
- You failed to report an amount on your 2022 return and you also failed to report an amount on your return for 2019, 2020, or 2021
- You knowingly, or under circumstances amounting to gross negligence, made a false statement or an omission on your 2022 return
If you have a balance owing for 2022, the CRA will charge compound daily interest starting May 1, 2023, on any unpaid amount owing for 2022. This includes any balance owing if the CRA reassesses your return.
The CRA will pay you compound daily interest on your tax refund for 2022 in some situations. The calculation will start on the latest of the following three dates:
- May 30, 2023
- the 30th day after you file your return
- the day you overpaid your taxes
The CRA administers legislation, commonly called taxpayer relief provisions, that allows the CRA the discretion to cancel or waive penalties or 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 ended within 10 calendar years before the year in which a 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 you make your request. For example, your request made in 2023 must relate to interest that accrued in 2013 or later.
You or your authorized representative can make a request to cancel penalties or interest online using the CRA’s My Account for Individuals, My Business Account or Represent a Client services by selecting “Request relief of penalties and interest” under “Related services.” Alternatively, you can fill out Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties and Interest, and send it online using My Account, My Business Account or Represent a Client services by selecting “Submit documents” service, or by mail to the designated office, as shown on the last page of the form, based on your place of residence.
For more information about how to submit documents online, go to Submit documents online. For more information about relief from penalties or interest and the related forms and publications, go to Cancel or waive penalties or interest.
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.
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.
Auto-fill my return is a secure CRA service that allows you or your authorized representative to automatically fill in certain parts of your 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.
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.
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.
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.
For tax information by telephone, use the CRA’s automated service, TIPS, by calling 1-800-267-6999.
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).
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).
If you have a hearing or speech impairment and use a TTY, call 1-800-665-0354, 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).
If you use an operator-assisted relay service, call the CRA’s regular telephone numbers instead of the TTY number.
Gather all of the information slips, receipts, and supporting documents that you need to report your income and claim any deductions, credits, or expenses.
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.
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