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Most people file their income tax return in Canada by 30 April, and the balance they owe is due the same day. For the 2025 return that date was 30 April 2026. If you or your spouse ran a business, the filing date moves to 15 June, but the payment date doesn’t.
Who has to file an income tax return in Canada?
If you owe tax, you file. If the CRA sends you a request, you file. Beyond that, plenty of people file when they don’t strictly have to, because a return is how the government works out what it owes you. Benefits like the GST/HST credit and the Canada child benefit are calculated from it, and the CRA says late filing can interrupt them.
So the question isn’t really “do I have to?” It’s “what do I lose if I don’t?” For students, new workers and parents on a low income, the answer is often money.
What does a return actually work out?
Your return adds up income, subtracts deductions to reach taxable income, applies tax rates, then subtracts credits. From that total it takes off the tax already withheld or paid. What’s left is a refund or a balance.
Here’s a case. You earn $75,000 in Ontario and your employer withheld $14,000 during the year. The tax refund calculator puts your 2026 tax at $12,704.65, so you’d get $1,295.35 back. Put $5,000 into an RRSP and claim it, and the tax drops to $11,072.15. The refund becomes $2,927.85. That’s $1,632.50 more, for a $5,000 contribution you still own.
The RRSP calculator shows how that contribution grows if you leave it. The refund is a bonus. The savings are the point.
| Date (2025 return) | What happens |
|---|---|
| 23 February 2026 | NETFILE and ReFILE opened for the year |
| 30 April 2026 | Filing and payment due for most people |
| 15 June 2026 | Filing due if you or your spouse is self-employed |
| 29 January 2027 | Online filing services close |
What should you have in front of you?
Your slips come first: T4 from an employer, T5 for investment income, T4A for pensions and some other income. RRSP receipts, child care receipts, tuition and donation slips follow. Your CRA My Account can show many of these once you sign in, which saves hunting through email.
Self-employed? Then you also need your income and expense totals for the year. The self-employed tax calculator estimates income tax and CPP on your net business income. It leaves out EI and GST/HST, so treat its answer as a first estimate.
Mistakes people make on a return
Forgetting a slip is the classic. A late-arriving T5 or a small T4A from a side job is easy to miss in April, and leaving income off a return is a problem you don’t want. If a slip turns up after you’ve filed, amend the return.
Claiming a credit you can’t back up is next, so keep receipts. The tax credits calculator shows the federal amounts, though it doesn’t cover provincial credits.
And paying late is the one that costs real money. The CRA’s late-filing page sets the first-time penalty at a 5% charge on the unpaid balance, with 1% added for every complete month after the due date (12 months at most). A repeat offender who was already penalized and served a demand to file pays 10% and then 2% a month, for up to 20 months. Filing on time even if you can’t pay the whole balance avoids that penalty. Interest still runs on what you owe.
Should you file with software?
Most people use certified software. The CRA lists certified providers each year, and some have free options for modest incomes or simple returns. We haven’t compared them, so check the terms before you start. The steps for the online route are in our online filing guide.
Where the numbers come from
Due dates, penalty rates and the online filing window come from Canada Revenue Agency pages for the 2025 return. The tax figures come from our calculators, which use 2026 federal and Ontario rates.
Frequently asked questions
When is the income tax return due in Canada?
For the 2025 return, most people had to file and pay by 30 April 2026. Self-employed filers had until 15 June 2026 to file, but the balance was still due 30 April.
Do I have to file if I had no income?
Not always, but filing can keep benefit and credit payments going. The CRA says late filing may interrupt them.
What happens if I file late?
If you owe tax, the CRA charges 5% of the unpaid balance plus 1% for each complete month, to a maximum of 12 months.
Where do I find my tax slips?
Many appear in your CRA My Account. Employers and banks can also send copies.
Can an RRSP claim make my refund bigger?
Yes, by lowering taxable income. On $75,000 in Ontario, a $5,000 claim raised a 2026 refund estimate from $1,295.35 to $2,927.85.
- 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.