Updated Checked by the Tax-Services.ca editorial team How we check
First time tax filing in Canada starts with one date. For the 2025 tax year, most people had to file and pay by April 30, 2026, and self-employed people had until June 15, 2026 to file (any balance was still due April 30). It’s now October 2026, so a first return for 2025 is already late. File it anyway, and file it soon.
What do you need before you start?
Gather your slips. Employers send a T4 for pay, and banks, schools and benefit programs send their own. You also need your Social Insurance Number, your address on December 31 and your bank details for direct deposit.
The CRA notes that if you’re filing for the first time, you won’t have an access code for NETFILE. Software will guide you through that, or a preparer can file for you. For the CRA account, the government says to sign in and look under tax returns for your latest notice of assessment. That won’t exist yet, so create the account first.
Do you have to file if you earned little?
Often it pays to file even then. The CRA says you must file every year to receive the benefit and credit payments you may qualify for. The GST/HST credit calculator and the Canada child benefit calculator show what could be waiting. None of it arrives without a return.
Here’s a case. On $20,000 of employment income in Ontario, the income tax calculator shows $391.51 of federal and Ontario tax, and $1,307.75 in CPP and EI. That’s 2.0% income tax on your pay. Tax already taken off your cheques may come back as a refund.
| Item, $20,000 in Ontario, 2026 rules | Amount |
|---|---|
| Federal tax | $103.49 |
| Ontario tax | $288.01 |
| Total income tax | $391.51 |
| CPP and EI | $1,307.75 |
| Left after tax and contributions | $18,300.74 |
The calculator counts only the basic credits. Benefits, tuition and other claims aren’t in it, so treat the numbers as the floor of what your return may show. And they use 2026 rules, so they’re a guide to the current year, not a copy of your 2025 return.
What if you missed the deadline?
File now. The CRA’s late-filing penalty page says that if you file after the due date and owe tax, the penalty is 5% of your balance owing plus 1% for each full month late, up to 12 months. If you owed nothing, the base for that penalty is zero. Interest is separate: the CRA charges compound daily interest from the day after the due date, and the rate can change every three months.
Say Jordan owed $500 on a first return and filed three full months late. The penalty is 5% of $500, which is $25, plus 3% of $500, which is $15, so $40, with interest on top. The rate for repeat late filers is higher, so a first offence is the cheapest time to fix it. Use the tax refund calculator to see if you’re likely to owe or get money back.
Where can you get help filing for the first time?
Free tax clinics run through the CRA’s community volunteer program. On the page we read, one person qualified at $40,000 of income or less, and organizations can adjust that. Simple returns with employment income are fine there. Self-employment and foreign income mostly aren’t.
Prefer software or a paid preparer? Both work. If you use a preparer, read the return before you sign, and don’t sign anything blank. Brand names for software exist in plenty, and we don’t rank them.
What does the return look like step by step?
Most first-timers finish faster than they expect. Open your software, enter your personal details, then type in each slip box by box. The program asks about credits one at a time, such as tuition, rent or moving costs where they apply. At the end it shows a refund or a balance owing, and you send it in. Plan on an hour for a one-job return, a bit longer if you’re a student with several slips. Make a coffee first, even a double-double, and keep the slips beside you.
Mistakes first-timers make
Forgetting a slip is the classic one. Leaving one out is easy to do and can mean a reassessment later. Another is missing the credits, so check the tax credits calculator (federal only). And people forget to pay on time when they owe, and interest keeps building every day, so a small balance doesn’t stay small forever.
Keep your slips and receipts for six years from the end of the tax year they relate to. For a late-filed return, the CRA says the six years run from the filing date.
Where we got these figures
Dates, penalty rules and clinic limits come from Canada Revenue Agency pages and the Income Tax Act, read in September 2026. The 2026 due dates aren’t published on the CRA page we saw, so check again when they appear. Calculator figures use this site’s 2026 tax data.
Frequently asked questions
When was the deadline for a first tax return for 2025?
April 30, 2026 for most people. Self-employed people had until June 15, 2026 to file, though any balance was due April 30.
When is the 2026 return due?
We could not find 2026 return dates on the CRA page we read. Check the CRA important dates page when they are published.
Do I need to file if I earned very little?
The CRA says you must file every year to receive benefit and credit payments you may qualify for.
What is the penalty for filing late?
The Income Tax Act sets 5% of the unpaid tax plus 1% for each full month late, to a maximum of 12 months. No unpaid tax means no such penalty.
Can I file for free?
The CRA lists free tax clinics for modest income and simple returns. On the page we read, one person qualified at $40,000, and local limits may vary.
- 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