Adults 65 years and older and the CRA
The Canada Revenue Agency (CRA) offers financial support through benefits, credits, and programs.
Keeping up with expenses is not always easy. Changes in your life circumstances or income can cause financial strain. The CRA has programs available that can help reduce the amount of tax you owe or provide regular payments that can help with the cost of living.
Do your taxes to get payments
In most cases, the CRA automatically considers you for benefit and credit payments when you do your taxes. However, you may need to apply and be approved for some payments.
Even if you do not owe tax, are tax-exempt, or have no income to report, you should do your taxes every year. You could be eligible for a refund and filing an annual tax return is a requirement to continue to get the benefit and credit payments you are entitled to. The CRA uses the information from your tax return to calculate your payment amounts and without that information, your payments could be stopped.
You and your spouse or common-law partner, if applicable, have until April 30 each year to do your taxes. If you or your spouse are self-employed, the deadline to do your taxes is June 15.
If you live in Quebec, you also need to file a provincial tax return each year with Revenu Québec.
Find out when you must file a tax return and how to get ready to do your taxes.
If you are new to Canada, find out what you need to know about applying to get benefit and credit payments, including certain provincial and territorial program payments, even before doing your taxes for the first time.
Free solutions
- Free tax software
- You can do your taxes online with NETFILE-certified tax software. A variety of tax software packages and web apps are available, some of which are free.
- Free tax clinics
- If you have a modest income and a simple tax situation, you may be eligible to get your taxes done for free by a volunteer.
- Support from the CRA
- Organizations can request free outreach services.
Payments you may be eligible for
You may be eligible to receive some of these payments. You can use the benefits calculator to determine how much you could get.
Canada Groceries and Essentials Benefit
This is a tax-free quarterly payment that helps low- and modest-income individuals and families with the cost of groceries and other day-to-day essentials. Eligible single individuals can get up to $679 per year. A couple with two children under 19 could get up to $1,358 per year.
If you are eligible for the Canada Groceries and Essentials Benefit, you may automatically be entitled to certain benefits and credits that the CRA administers on behalf of the provinces and territories.
Payments from the provinces and territories related (or similar) to the Canada Groceries and Essentials Benefit
Based on where you live, you may also get the:
New Brunswick harmonized sales tax credit 
Newfoundland and Labrador income supplement - Newfoundland and Labrador disability amount
- Newfoundland and Labrador disability benefit
- Newfoundland and Labrador seniors' benefit
Nova Scotia affordable living tax credit
Ontario trillium benefit which includes:
- Ontario senior homeowners’ property tax grant
-
Prince Edward Island sales tax credit 
Saskatchewan low-income tax credit
This is an amount that reduces tax owed and can be paid as part of a refund to those working and earning a low income. Eligible individuals can get up to $1,633, and a family can get up to $2,813. Persons with disabilities who are approved for the DTC may be eligible for the Canada workers benefit (CWB) disability supplement and get an additional amount up to $843. Individuals who are entitled to CWB when filing their income tax and benefit return will be entitled to 50% of the eligible CWB as advanced payments under the Advanced Canada workers benefit (ACWB) and will be issued in 3 payments for the following benefit period.
This is a refund payment based on the amount the CRA determines after assessing the individual’s income tax and benefit return.
Provincial and territorial programs
In addition to federal benefits, individuals may be eligible for more programs depending on where they live.
Claim deductions on your tax return
Claim credits and other allowances
You may be able to claim credits and allowances on your taxes.
You may be able to claim the age amount to reduce the amount of income tax you owe.
Amounts transferred from your spouse or common-law partner
You may be able to claim all or part of certain amounts that your spouse or common-law partner qualifies for if they do not need to use them to reduce their federal tax to zero.
You and your spouse or common-law partner may be able to jointly elect to split eligible pension income.
This is a non-refundable tax credit that helps people with disabilities, or their supporting family member, reduce the amount of income tax they may have to pay. Being eligible for the DTC can help you in a number of ways. If you think you may be eligible, you should apply even if you do not have taxable income. Being approved for the DTC can help you access other federal programs, such as the registered disability savings plan, the Canada workers benefit disability supplement, and the child disability benefit.
This non-refundable tax credit is available to individuals who support a spouse, a common‑law partner, or other qualifying dependant with a mental or physical impairment.
An individual can claim this deduction on their tax return if they have a physical or mental impairment and have paid for certain medical expenses.
This is a non-refundable tax credit for eligible renovations to improve the accessibility of an individual’s home.
This is a non-refundable tax credit if you made donations to a Canadian registered charity or another qualified donee.
Multigenerational home renovation tax credit
An individual may be able to claim this refundable tax credit on their tax return to help with the cost of renovating an eligible dwelling to establish a self-contained secondary unit.
Refundable medical expense supplement
An individual may be able to claim this refundable tax credit on their tax return if they have a modest income.
Claim your expenses
Claiming expenses on your income tax return lets you lower your taxable income and potentially reduce the amount of income tax you owe.
Common expenses claimed by adults aged 65 and older are:
For all deduction types you can claim on your tax return, refer to: All deductions, credits and expenses.
Manage the taxes you may owe in retirement
Retirement income may come from several sources, such as Canada Pension Plan (CPP), Old Age Security (OAS), other pensions, investments, or rental income. Because taxes are not always deducted from these payments, you may owe tax when you file your tax return.
To help avoid an unexpected tax bill:
- Request tax deductions at source from CPP or OAS – CPP and OAS are taxable, but tax is not automatically deducted unless you ask Service Canada to withhold it. For more information, go to Managing your taxes.
- Review tax deductions on other pension income – If you receive pension income from multiple sources, the tax withheld may not be enough to cover the tax you owe.
- Pay tax by instalments – You may need to make instalment payments if you receive investment income, rental income, self-employment income, or certain pension payments. For more information, go to Required tax instalments for individuals.
- Understand the OAS recovery tax – If your income exceeds the annual threshold, you may have to repay part or all of your OAS pension. For more information, see Line 23500 – Social benefits repayment.
If you live outside Canada
Learn more about your tax obligations if you live outside of Canada or spend part of the year abroad:
Manage your information with the CRA
You can access your CRA account information in multiple ways, making it easier and faster to make changes, view your benefit details, arrange payments and more.
Making or receiving a payment
Stay connected and stay informed
For all digital services offered by the CRA, go to Digital services for individuals.
Learn about your taxes
Take our free online course to help you understand Canadian taxes, how to do them, and what’s in it for you. We’ve got 5-minute lessons, fun quizzes, and quick videos to break down everything you need to know.
Protect yourself from scams
Beware of scammers pretending to be the CRA. When in doubt, check your information in My Account or call the CRA. To learn what to expect if the CRA contacts you, go to Scam prevention and the CRA.
Know your rights
You have 16 rights when dealing with the CRA, outlined in the Taxpayer Bill of Rights. These rights build upon the CRA’s corporate values of professionalism, respect, integrity, and collaboration.
Forms and guides
- Income Tax Package – Guide, return and schedules
- Guide T4040, RRSPs and Other Registered Plans for Retirement
- Form T1032, Joint Election to Split Pension Income
- Form T1213, Request to Reduce Tax Deductions at Source
For all forms and guides, go to Forms and publications.
Multimedia
Infographic: Benefit and credit payments
Learn about the benefits and credits you could be eligible to receive.
All multimedia outreach materials to print and share
Learning events
View recordings and register for upcoming national webinars
What’s new and upcoming at the CRA
We are continually improving our services to better support persons with disabilities.
SimpleFile tax filing services
The CRA offers simplified tax filing options to eligible individuals with a lower income and a simple tax situation. With SimpleFile services, you only need to answer a series of quick questions. The services use your answers and the information the CRA has on file to complete and process an income tax and benefit return on your behalf.
Invitation packages will go out in early March to CRA accounts and by mail. Note that you may receive your package in your CRA account, even if you have received your package by mail in the past.
If you don’t receive a letter, you may still be eligible to use SimpleFile Digital. Use our eligibility questionnaire, which will be available starting February 23, 2026, and see if you may be eligible to use SimpleFile Digital to complete your 2025 tax return.