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An IT return is an income tax return, the T1 that most people file each spring. For 2025 income the deadline was April 30, 2026, or June 15, 2026 for self-employed filers, with any tax owing still due April 30. For 2026 income the usual dates are April 30, 2027 and June 15, 2027.
What is an IT return, and who has to file one?
It's the yearly report of what you earned and what tax you've already paid. Employers send the CRA a T4 slip with your pay and deductions, and the return reconciles that against your real tax bill. Too much withheld means a refund. Too little means a balance to pay.
The CRA's page on who has to file lists the situations for the 2025 return. The main ones are below, and the same logic applies to 2026.
- The CRA sent you a request to file.
- You owe tax or want a refund.
- You want to start or keep receiving the Canada child benefit or the guaranteed income supplement, or you want the Canada workers benefit.
- You sold capital property, such as a rental or a principal residence, or had a taxable capital gain.
- You have to repay old age security or EI benefits.
- Your net self-employment income plus pensionable employment income is over $3,500, so you owe CPP contributions.
- You want to carry forward unused tuition or transfer it to someone else.
Filing is also worth it when you are not required to. It keeps your RRSP deduction limit and your First Home Savings Account room current, and it keeps credits and benefits flowing. Our guide to filing a free tax return covers the no-cost options.
When is the deadline for an IT return?
| Item | Date for 2025 income (last season) |
|---|---|
| Earliest day to file online | February 23, 2026 |
| Filing deadline | April 30, 2026 |
| Filing deadline if you or your spouse were self-employed | June 15, 2026 |
| Payment deadline for everyone | April 30, 2026 |
The payment date is the one people miss. A June 15 filing date doesn’t push back when you pay. The CRA’s page lists April 30 as the payment deadline for all returns.
These are last season's dates, and they have passed. For 2026 income the usual dates are April 30, 2027 (a Friday) for most people and June 15, 2027 (a Tuesday) for the self-employed, with payment still due April 30, 2027. The CRA's 2027 deadlines page for businesses and self-employed people, posted in October 2026, confirms June 15, 2027 to file and April 30, 2027 to pay. April 30, 2027 for everyone else follows the same Income Tax Act rule, and the CRA had not announced the NETFILE opening date yet. More dates are in our guides to when taxes are due and Canada tax day.
How much refund can you expect?
Here’s a plain case. You earn $60,000 from one job in Ontario, and your employer withheld $9,000 in income tax over the year. The tax refund calculator puts your income tax at $8,320.50, so you’d get back $679.50.
Flip it around. If only $8,000 had been withheld, the same return would leave $320.50 to pay by April 30. Same job, same pay, and the only thing that changed is how much the employer sent in during the year. A refund isn't a bonus, and a balance owing isn't a penalty. It's the true-up.
Notice the taxable income it shows, $59,435, is lower than $60,000. The $565 gap is the deduction the CRA allows for the added CPP contributions. It’s a real deduction, and the calculator applies it for you.
The same tax comes out of the income tax calculator, which also shows CPP and EI, $4,339.75 combined, and what’s left for you, $47,339.75. Credits that the tools don’t list, such as tuition or medical claims, can push your refund higher.
What should you gather before you file?
Start with documents that report income and deductions. The CRA tells filers to collect these first, then pick a way to file: NETFILE with tax software, SimpleFile if you get an invitation, a free tax clinic, or an accountant who uses EFILE. Most slips are out by the end of February and show in your CRA account once processed. If one is missing by the end of March, contact the issuer.
- T4 slips from each employer
- Receipts for RRSP contributions, childcare, tuition and medical costs
- Last year’s notice of assessment, which carries figures you’ll reuse
- Your spouse’s net income, if you have one
Free help exists. The CRA runs a community volunteer income tax program, and it lists the eligibility rules itself. The clinic page lists who qualifies, so check it for your year.
If you go the software route, pick a product from the CRA’s own list. The CRA’s tax software page explains how certified programs send a return electronically.
What if you miss the deadline?
File anyway, and file as soon as you can. The CRA’s first-time late-filing penalty is 5% of the balance owing plus 1% for each full month late, up to 12 months. Say you owe $1,000 and file three full months late: that’s 5% plus 3%, so 8%, or $80, before interest. If you were owed a refund, there’s no balance and so no penalty, but benefits can still stall until the return arrives.
Mistakes that slow an IT return down
Typing a slip box wrong is common, and so is forgetting a second T4 from a short job. Missing the RRSP slip costs you the deduction, which can be large. On $60,000 of pay in Ontario, a $5,000 RRSP contribution cuts tax by about $1,217 by our take-home pay calculator.
And if you work for yourself, don’t treat June 15 as a payment extension. If you have to pay in instalments, the tax installments calculator estimates them.
Our calculators cover the basic personal amount, CPP, EI and a few common credits. They won’t replace your return, and they can’t see your slips. At tax time, that last part is on you.
Our sources
Checked in November 2026 on canada.ca: the CRA's important dates for individuals, its 2026 filing season tips, who has to file a return, the CRA 2027 tax deadlines for businesses and the self-employed and the late-filing penalty page. The refund example uses our 2026 federal and Ontario figures. No government body has reviewed this page.
Frequently asked questions
What is an IT return?
It isn't an official term. In Canada it usually means your yearly income tax return, the T1, which reports your income and settles your tax for the year. You file it by April 30 of the following year, or June 15 if you or your spouse run a business.
When was the deadline for the 2025 IT return?
April 30, 2026 for most people, and June 15, 2026 if you or your spouse were self-employed. Any tax owing was still due April 30, 2026. Interest runs from the day after that date on whatever is unpaid, and the late-filing penalty applies if you file after your deadline.
When is the deadline for the 2026 IT return?
The usual dates are April 30, 2027 for most people and June 15, 2027 for self-employed filers, with payment due April 30, 2027. The CRA's 2027 deadlines page for the self-employed, posted in October 2026, confirms June 15 and April 30, 2027. Check the CRA's important dates page for the rest.
When can I file online?
For 2025 income, NETFILE opened on February 23, 2026. The CRA has not announced the opening date for the 2026 return yet. Most slips are issued by the end of February, so filing in March usually means everything is already in your CRA account.
Do I need to file if I owe nothing?
Often yes. Benefits such as the Canada child benefit and the guaranteed income supplement depend on a filed return, and so does carrying forward unused tuition. The CRA lists the exact situations on its who-has-to-file page, and filing also keeps your RRSP and FHSA room current.
Where can I get free help?
The CRA's community volunteer income tax program runs free clinics for people with a modest income and a simple return. The CRA's page lists the eligibility rules. You can also file free with certified tax software through NETFILE, and some products have free versions.
- How Canadian income tax works: brackets and credits
How federal and provincial Canadian income tax stack up, what marginal and average rates mean, and how credits and deductions change your bill