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Most people file income tax for 2025 by April 30, 2026, and anyone with a business by June 15, 2026. The catch is that any tax you owe is still due on April 30, so a late filer pays interest even when the return itself isn’t late.
When do you file income tax for 2025?
Two dates cover almost everyone. The CRA prints both on its due dates page for the 2025 tax year, along with the RRSP cutoff that came earlier.
| Who | File by | Pay by |
|---|---|---|
| Most individuals | April 30, 2026 | April 30, 2026 |
| You or your spouse or common-law partner is self-employed | June 15, 2026 | April 30, 2026 |
| RRSP contribution for the 2025 return | March 2, 2026 | Not applicable |
Look at the second row again. If your partner runs a business and you’re an employee, you get the June date too. But the payment date doesn’t move, and that’s what trips people up.
We couldn’t find dates for the 2026 return on the CRA pages we read. Wait for the CRA to publish them before you plan around a specific day.
How do you file income tax online?
Most people use NETFILE, which needs certified tax software, your social insurance number and your date of birth. The CRA keeps a list of certified programs on its site. Check that list before you pay for anything, because only certified software can send a return through NETFILE.
For the 2025 return, NETFILE opened on February 23, 2026 and runs until January 29, 2027. So if you missed April, you can still send the return online. It also takes prior years back to 2018, though each one needs software for that year.
File online and use direct deposit, and the CRA says a refund can arrive in as little as eight business days. Paper filing works too, but it’s slower and there’s no good reason to choose it unless you have to.
What do you need before you start?
Gather the slips first. Employers and banks send T4s, T5s and similar slips, and most appear in your CRA account before you need them. The income tax calculator gives a rough total for the year. That’s a quick way to spot a slip that never arrived.
Bring last year’s notice of assessment for your RRSP room and any carried forward amounts. Keep receipts for medical costs, donations and child care within reach. If you sold shares or a second property, you’ll need the purchase and sale figures for the capital gains tax calculator. Use 50% as the inclusion rate only as a working assumption, since we couldn’t find the 2026 rate printed on a CRA page. The proposed rise to two-thirds was cancelled in the Prime Minister’s release of March 21, 2025.
What happens if you file late?
Miss the date and the CRA adds a penalty of 5% of what you owe, then 1% more for every complete month that passes, capped at 12 months. Interest is charged on top.
Try it on $2,000 owing with a return sent 3 months late. The first charge is $100 and the monthly part is $60, so you’re out $160. That’s a lot to pay for a form you could have sent on time. The CRA page also describes a steeper rate for people it penalised in recent years and formally demanded a return from, and we couldn’t confirm whether that reaches the 2025 return, so check the page if it’s you.
And if you can’t pay? File anyway. The penalty is worked out on the balance owing, so filing on time and paying late costs far less than not filing at all.
What if you’re owed money, or have no income?
File anyway. You can’t collect a refund until the return is in, so waiting only delays your own money. The tax refund calculator gives a rough idea of what to expect.
Benefit payments like the GST/HST credit and the Canada Child Benefit depend on a filed return, and that includes returns with zero income. The GST/HST credit calculator shows what a nil return can bring in. Amounts change by year, so we haven’t printed them here.
Common mistakes
Assuming the June 15 date lets you pay later is the classic one. Another is waiting for a slip that never comes and then filing with a guess. If a slip is missing, check your CRA account first, and ask the payer if it isn’t there.
People also forget income that has no slip, such as small side jobs. If that’s you, the self-employed tax calculator shows income tax and CPP together, though it leaves out EI and GST/HST.
Then there’s the person who skips filing because they earned so little. Bad idea. It can hold up benefits for months.
Where the numbers come from
Dates and penalty rules come from Canada Revenue Agency pages on due dates, the late-filing penalty and NETFILE, read in September 2026. The sample penalty is our own arithmetic on the CRA rule. This site has no link with the CRA or any government.
Frequently asked questions
What is the deadline to file income tax for 2025?
April 30, 2026 for most people. If you or your spouse or common-law partner is self-employed, it's June 15, 2026.
When do I have to pay what I owe?
April 30, 2026, even if your filing date is June 15. Interest starts on unpaid tax after that date.
What is the late-filing penalty?
The CRA charges 5% of the balance owing plus 1% for each full month late, up to 12 months. A higher rate can apply to people penalised in recent years.
Can I still file the 2025 return online?
Yes. NETFILE stays open until January 29, 2027 for the 2025 return, using certified software.
Do I need to file if I had no income?
Yes, if you want benefits such as the GST/HST credit or the Canada Child Benefit. Those depend on a filed return.
- How to file your tax return in Canada: steps and dates
What to gather, when your return is due and how to file in Canada, from the first slip to the notice of assessment that closes the year
Information only. This page is general information, not tax, legal or accounting advice. Tax-Services.ca is an independent publisher: we don't prepare or file tax returns or offer tax services, and we have no connection with the CRA, Revenu Québec, any government or any company named on this page. Check the figures that matter with an official source or a qualified professional.