Updated Checked by the Tax-Services.ca editorial team How we check
An individual tax return is the yearly T1 form where you report what you earned, subtract what the rules let you subtract, and settle up with the CRA. For 2025 it was due April 30, 2026 for most people, and the same day was the payment deadline. If you get a T4, this is the one you file.
Who has to file an individual tax return?
Not everyone is legally required to, but almost everyone benefits. The CRA is blunt about it: you need to file every year to get, or keep getting, the benefit and credit payments you’re entitled to. That covers things like the GST/HST credit and the Canada child benefit. A student with $9,000 of income and no tax owing still has a reason to file. If you are not sure how the whole process fits together, our guide to filing your taxes and the page on the tax return in Canada cover each step.
We didn’t find a single tidy list of who is obliged to file that we could confirm across every case, so we won’t pretend to give one. The CRA’s page on getting ready to file is the place to check your own situation.
What goes on the return?
Start with income. Your employer’s T4 gives employment income, and other slips cover interest (T5), benefits (T4A) and so on. Then come deductions, the things that shrink your taxable income, like an RRSP contribution. Last are credits, which cut the tax itself. The order matters. A deduction saves tax at your top rate, while a credit takes a fixed percentage of the amount off the tax bill.
You’ll also need your address, marital status and contact details to be current with the CRA. Out-of-date details are the most common reason a payment goes astray.
Dates for the 2025 return
| What | Date |
|---|---|
| NETFILE and ReFILE opened | February 23, 2026 |
| Most people file and pay by | April 30, 2026 |
| Filing if you or your spouse had a business | June 15, 2026 |
| Paying a balance if you had a business | April 30, 2026 |
| If a date lands on a weekend or holiday | Next business day counts |
April 30, 2026: Deadline to file your taxes
Due dates and payment dates, Personal income tax, canada.ca
The CRA hasn’t posted 2026 return dates that we could find. The usual pattern would put them at April 30, 2027 for most people and June 15, 2027 if you or your spouse had a business, but confirm it in the new year.
A worked example on $60,000
Take someone living in Ontario, no partner, with $60,000 from one job. In our income tax calculator, taxable income comes to $59,435 and total tax to $8,320.50 (federal $5,338.30, Ontario $2,982.20). CPP and EI add $4,339.75, and $47,339.75 is left.
Now say their employer withheld $8,000 across the year. The tax refund calculator gives a balance owing of $320.50. A $3,000 RRSP deduction lowers taxable income to $56,435 and turns that into a $433.28 refund. If you’re not sure how much a deduction saves you, the marginal tax rate calculator shows the rate on your next dollar.
These figures leave out credits and benefits. Your actual return will probably show a little more back.
What if a slip is missing at filing time?
It happens every spring. A T4 never arrives, or the email with the link went to a spam folder. Check your CRA account first, because employers send slips to the CRA as well, and they often show up there before the paper copy lands in your mailbox. The notice of assessment you receive afterwards is explained in our guide to the notice of assessment.
If it truly isn’t there, ask the issuer for a copy and don’t leave the income out. Reporting what you earned from your final pay stub is better than skipping it, and you can fix a figure later if the real slip differs. Skipping it is the move that earns a letter.
Mistakes that cost money
Filing late is the expensive one. The CRA adds 5% of what you owe, then 1% more for each full month the return stays late, for as long as a year. Interest on the unpaid amount compounds daily. Get penalised in one of the three earlier years and the next one climbs. Filing on time without paying still avoids the late-filing penalty, though interest keeps running.
Other slips are quieter. Forgetting a T4A, guessing at an RRSP figure instead of reading your notice of assessment, or ignoring a partner’s business (which moves your date to June 15 but not your payment date). Read every slip once against your CRA account before you send anything.
A small habit helps at tax time: keep one folder, paper or digital, and drop each slip into it the week it arrives. Come April you’re checking a pile, not hunting for one.
Where the numbers come from
Dates, the penalty and the filing advice come from Canada Revenue Agency pages for the 2025 return, rechecked on the CRA important dates page in November 2026. The worked example is ours, from calculators built on 2026 federal and Ontario figures, so it will differ a little from a 2025 return. We aren’t a government service and we don’t speak for one.
Frequently asked questions
What is an individual tax return?
It is the T1 form where you report your income for the calendar year, subtract deductions such as RRSP contributions, claim credits and work out whether you owe tax or get a refund. If you receive a T4 from an employer, this is the return you file. Filing also keeps benefit payments such as the GST/HST credit coming.
When was the 2025 individual tax return due?
April 30, 2026 for most people. If you or your spouse or common-law partner carried on a business, the filing date was June 15, 2026, though any balance was still due April 30. For the 2026 return the usual dates are April 30, 2027 and June 15, 2027, but the CRA has not posted them yet.
What if the due date is on a weekend?
The CRA treats a return or payment as on time if it arrives the next business day when the date falls on a weekend or holiday. April 30, 2027 is a Friday, so that rule should not matter for most 2026 returns, but June 15, 2027 is a Tuesday and also needs no adjustment.
Do I file if I owe nothing?
Usually yes. Filing keeps the GST/HST credit, the Canada child benefit and similar payments going, and it builds the RRSP room and tuition carryforward records the CRA keeps for you. A student with $9,000 of income and no tax owing still has reasons to file. Check the CRA's page for your own situation.
What is the penalty for filing late?
If you owe tax and file after the deadline, the CRA charges 5% of the balance owing, plus 1% for each full month the return is late, up to 12 months. Interest on the unpaid amount is added daily. Filing on time even when you cannot pay avoids the late filing penalty, though interest still runs.
- 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