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The T1 is the personal income tax return every Canadian resident files, and for the 2025 year it was due on 30 April 2026 (15 June 2026 if you or your spouse or common-law partner ran a business). If you typed “T1 Canada” into a search box, that’s the form: one return, one deadline, filed with the CRA, covering everything you earned in the calendar year.
What does T1 Canada actually cover?
T1 is the CRA’s name for the individual return. You report income at the top, subtract deductions to reach net income, subtract a few more to reach taxable income, then work out tax and credits at the bottom. A provincial form (Form 428 for every province except Quebec) sits behind the federal one, and most software fills it in for you.
The CRA’s paper T1 package stopped going out automatically to some people starting with the 2025 year. You can still request one, but most folks skip paper and file through certified software.
Do you have to file at all?
Plenty of people figure no income means no return. That’s a mistake if you want money back. The CRA’s guide says you file if it asked you to, if you owe tax, or if you want a refund. It also says to file to start or keep getting credits and benefits such as the Canada child benefit, the GST/HST credit or the Guaranteed Income Supplement, and that holds even with no income at all.
So the honest answer is that almost everyone should. A return with no income is short, and it’s what keeps benefits flowing. Think of a student who made $3,000 one summer: nothing to pay, but a filed return is how the GST/HST credit finds them.
When is the T1 due?
These are the 2025-return dates from the CRA’s due dates and payment dates page. The page showed no dates for the 2026 return yet, so don’t plan around a guess. Look again when filing season opens.
| Item | 2025 return |
|---|---|
| RRSP contribution deadline | 2 March 2026 |
| File and pay, most people | 30 April 2026 |
| File, if you or your partner is self-employed | 15 June 2026 |
| Pay, if you or your partner is self-employed | 30 April 2026 |
The self-employed date trips people up. It moves the filing date only. Any tax you owe is still due on 30 April, and interest runs on what’s unpaid after that.
What if you missed the deadline?
File anyway, and file soon. A late return with a refund coming costs you nothing but time, and a late return with a balance owing keeps collecting interest until it’s paid. Waiting doesn’t make the number smaller. If you owe and can’t pay it all, send what you can with the return rather than holding both back.
What does a T1 look like with real numbers?
Take someone earning $45,000 in Ontario from one job. Our income tax calculator shows taxable income of $44,585, federal tax of $3,338.20 and Ontario tax of $1,904.82. That’s $5,243.01, or 11.7% of pay. CPP and EI take another $3,202.75, and $36,554.24 is left.
Now $70,000. Income tax is $11,133.91, and if the employer withheld $12,000 over the year, the tax refund calculator gives a refund of $866.09. Withhold too little and the same page turns into a balance owing.
Where do people go wrong on the T1?
Missing slips come first, so gather every T4, T5 and similar slip before you start. Second is a wrong address or bank detail, because the CRA says your name, birth date and address need to be current before you file online. A refund sent to a closed account is a headache nobody needs.
Third is skipping credits you didn’t know existed. The tax credits calculator covers the federal ones only, not provincial credits. And keep your supporting documents for 6 years in case the CRA asks.
If you were self-employed, or have income with no tax taken off, you may also owe instalments. Try the tax instalments calculator before the year ends, not after.
The sources behind this page
Dates, filing rules and record-keeping come from the Canada Revenue Agency‘s T1 guide and its important-dates page. Tax amounts come from the 2026 federal and Ontario rates in our calculators, so they’re an estimate for a simple employee case, not your assessment. We’re an independent site, and no government body is behind it.
Frequently asked questions
What is a T1 in Canada?
It's the CRA's individual income tax and benefit return. You use it to report a year of income, claim deductions and credits, and settle what you owe or get back.
Do I file a T1 if I had no income?
Yes, if you want benefits or credits such as the GST/HST credit or the Canada child benefit. The CRA's guide says to file even with no income to get what you may be entitled to.
When was the 2025 T1 due?
30 April 2026 for most people, and 15 June 2026 if you or your spouse or common-law partner was self-employed. Any tax owing was still due 30 April.
Is T1 the same as a T4?
No. A T4 is a slip from your employer showing pay and deductions. The T1 is the return where you report it.
How long should I keep my documents?
The CRA's guide says to keep supporting documents for 6 years in case it asks to see them.
- 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