Most first-timers should file, even with a small income, because a return is how you get refunds, credits and benefits. If you have never filed before, here is the order that works: gather your slips, open your CRA account, pick a way to file, send it by the deadline, then keep your papers.
Short answer: File even if your income is small. For the 2026 tax year the deadline is April 30, 2027.
Do you have to file?
You generally need to file if you owe tax, if the CRA asked you to, or if you sold property or have a capital gain. You should also file if you want a refund, or want to receive benefits such as the Canada Child Benefit or the Groceries and Essentials Benefit, because they are worked out from your return. Filing with no income is allowed, and it starts your RRSP room.
What do you need before you start?
- Your Social Insurance Number.
- Your slips: a T4 from each employer, a T2202 from your school if you studied, a T5 for interest. The tax slips decoder explains each one.
- Receipts for anything you plan to claim, such as tuition, rent or medical costs.
- Your bank details for direct deposit, which is the fastest way to get a refund.
The checklist before you file and the documents checklist let you tick things off as you find them.
How do you file?
- Open your CRA account. It shows many of your slips, so you do not have to chase them.
- Choose a way to file. Certified tax software sends the return online and many programs are free for simple returns. If your income is modest and your situation is simple, a free tax clinic run by volunteers may do it for you. A paper return also works, but it takes longer.
- Check the return and send it. Look at your name, SIN, address and bank details before you submit.
- Keep the confirmation. Your notice of assessment comes back later and shows your refund or balance and your RRSP room.
When is it due?
For the 2026 tax year, filed in 2027, the deadline is April 30, 2027 for most people. If you or your spouse run a business, the filing deadline is June 15, 2027, but any tax you owe is still due April 30. See the 2027 tax calendar. If you file late and owe money, there are penalties, so read what to do if you miss the deadline.
What if your situation is different?
- Students can usually carry unused tuition amounts forward. See the student page.
- New to Canada? Your first return may cover only part of a year. See new to Canada.
- Starting your first job? See first job.
How long should you keep your records?
The CRA says to keep your records and supporting papers for six years. The guide to filing your taxes covers the rest.
Where does this information come from?
The steps follow Canada Revenue Agency guidance for people filing a return for the first time. Checked in October 2026. This is an independent information site: we provide no services, we do not represent the CRA or any organization, and we do not guarantee that anything here is accurate or current. We accept no liability for decisions based on it. Check the official source before you rely on it. See the full disclaimer.