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You don’t file a Service Canada tax return, because Service Canada doesn’t take tax returns. The Canada Revenue Agency does. Service Canada looks after Employment Insurance, the Canada Pension Plan, Old Age Security and Social Insurance Numbers. If a form, a refund or a notice of assessment is involved, you’re dealing with the CRA.
The mix-up is easy to make, because the payments Service Canada sends you show up on your tax return later.
Who does what?
The two bodies split the work in a way that’s clear once you see it laid out.
| Question | Who handles it |
|---|---|
| File a personal income tax return | Canada Revenue Agency |
| Refunds, balance owing, notice of assessment | Canada Revenue Agency |
| Apply for or replace a Social Insurance Number | Service Canada |
| Apply for Employment Insurance benefits | Service Canada |
| Canada Pension Plan and Old Age Security | Service Canada |
| Canada child benefit | Canada Revenue Agency |
Each side also has an online account. You use My Account for the CRA and My Service Canada Account for EI, CPP and OAS. They’re two different services, so register for whichever one you need.
How do you file a return with the CRA?
The CRA lists four routes on its site. You can use its free filing service if you qualify, get a volunteer to do it for free if your income is modest and your situation is simple, pay a preparer to file through EFILE, or fill in the paper package and mail it. Most people use tax software and file online. The CRA also has an automated phone line at 1-800-959-8281 for personal tax information.
For the 2025 tax year the deadline was 30 April 2026 for most people, and 15 June 2026 for self-employed people. Any tax owing was still due on 30 April. We couldn’t find dates for the 2026 return on a CRA page yet, so check there before you plan around them. If you’re self-employed, the tax installments calculator shows quarterly payments.
Where do EI, CPP and OAS show up on your return?
Service Canada pays you, and the CRA taxes what you were paid. Employment Insurance benefits go on line 11900. CPP or QPP benefits go on line 11400, and the Old Age Security pension goes on line 11300. All three are taxable income.
Take a hypothetical Ontario retiree with $12,000 of CPP, $9,000 of OAS and $10,000 from a RRIF. Line 11500 covers RRIF payments, so total income is $31,000. Our engine puts federal and Ontario tax on that at $3,246 before the age amount, the pension income amount and other credits, all of which would lower it. It’s a rough guide, not a return. For real numbers, the CPP calculator and the OAS calculator estimate the payments, and the income tax calculator works out the tax.
Mistakes to avoid when the two agencies overlap
Calling the wrong number wastes an afternoon. A late refund is a question for the CRA. A CPP application is a question for Service Canada. Your Social Insurance Number sits in the middle: Service Canada issues it and replaces it if it’s lost, while the CRA return asks you for it.
Another one is forgetting that benefit payments are income. EI is a good example. The EI calculator shows the benefit itself, but it doesn’t say what you’ll owe at tax time, so leave room for that. And if you’re chasing a refund, the tax refund calculator gives a rough figure before you file.
Where the numbers come from
The split between the CRA and Service Canada, the filing methods, the phone line and the 2025 deadlines come from Canada.ca pages published by the CRA and Service Canada. The line numbers come from the CRA’s guide to types of income. The example uses our 2026 federal and Ontario rates. This site isn’t linked to either agency.
Frequently asked questions
Can I file my tax return at Service Canada?
No. Personal income tax returns are handled by the Canada Revenue Agency, and Canada.ca says the CRA administers them, not Service Canada.
Who do I call about my tax refund?
The CRA. Its automated line for personal tax information is 1-800-959-8281, and My Account shows your return status online.
What does Service Canada do?
It runs Employment Insurance, the Canada Pension Plan, Old Age Security and Social Insurance Number services.
Are EI, CPP and OAS payments taxable?
Yes. EI goes on line 11900, CPP or QPP on line 11400 and the OAS pension on line 11300.
When is the 2025 tax return due?
30 April 2026 for most people and 15 June 2026 if you're self-employed, although tax owing was still due 30 April.
- 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.