Individuals
Do I have to file an income tax return?
Normally you are not required to file an income tax return (unless you have other Canadian tax liabilities) if:
- your employer is a qualifying non-resident employer and did not withhold any tax; or
- you have received a withholding waiver and the facts have not changed from those on which the waiver was based.
However, you generally have to file an income tax return:
- if you have tax payable in Canada;
- if you receive a request to file a return from the CRA; or
- to apply for a refund of the tax withheld at source.
Which form should I use to file my tax return?
Self-employed workers
If you are eligible for a tax treaty exemption, use the T1 General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada. Enter the exempt income on line 25600 of the income tax return. Attach a note of explanation.
For information on treaty exemptions, refer to the Income from Employment of the tax treaty between Canada and the country where you live.
If you are not eligible for a tax treaty exemption, use the T1 General Income Tax and Benefit Package for the province or territory where the services were provided. Include Form T2125, Statement of Business Activities. If your fiscal period end is not December 31, refer to Form T1139 Reconciliation Business Income for Tax Purposes.
Employees
Use the T1 General Income Tax and Benefit Package for the province or territory where the services were provided. If the tax treaty between Canada and your country of residence provides an exemption from tax on income from dependent personal services, enter the exempt income on line 25600 of the income tax return. Attach a note of explanation.
For information on treaty exemptions, refer to the Income from Employment article of the tax treaty between Canada and the country where you live.
When is the deadline for filing my income tax return?
If you have employment income, you must file your income tax return by April 30 of the following calendar year, or June 15 of the following calendar year if you are self employed.
What happens if I file my return late?
If you owe tax, and file your return after the deadline, we will charge you:
- A penalty equal to 5% of your balance owing, plus 1% of that balance for each full month that your return is late, to a maximum of 12 months.
- A larger late filing penalty if we charged you a late-filing penalty on a return for any of the three previous years.
Where do I send my return?
Send your income tax return to:
International and Ottawa Tax Services Office
2204 Walkley Road
Ottawa ON K1Z 1A8
Canada
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