# Tax Filing (Déclaration de revenus)

File your Canadian personal income tax and benefit return (T1) for the 2025 tax year: gather slips, claim deductions and credits, file online by April 30, 2026, pay any balance and check your Notice of Assessment.

- Canada · Finance
- 8 steps · ~24 days · 6 documents
- Last reviewed: 2026-10
- Web page: https://raaya.cloud/p/bundled_TAX_FILING_CA

## Steps

### 1. Sign in to CRA My Account (Mon dossier) (1 day)

CRA My Account is where you see your tax slips, RRSP deduction limit, FHSA information, past Notices of Assessment and any balance owing. Sign in with a Sign-In Partner (your online banking), a CRA user ID and password, or a provincial partner in BC and Alberta. If you have never registered, start now: new users may need a security code mailed to them, which can take several days.

While signed in, confirm your address, marital status and direct deposit details. Your marital status and address affect benefits such as the GST/HST credit and the Canada Child Benefit, which are calculated from your return.

Check whether you received a SimpleFile invitation. The CRA offers SimpleFile to some people with lower income and a simple tax situation; it lets you file by answering a few questions online or by phone, at no cost.

Tip: Download the slips the CRA already has in My Account (or use Auto-fill my return in certified software) so you do not miss a slip your employer or bank sent only by mail.

Online: https://www.canada.ca/en/revenue-agency/services/e-services/cra-login-services.html

Documents: Bank statement (Releve bancaire)

### 2. Gather tax slips and receipts (Rassembler les documents) (3 days)

Collect every slip for the 2025 tax year. Employers, banks and government programs must issue most slips by the end of February 2026. Common slips are the T4 (employment income), T4A (pensions, scholarships, other income), T4E (Employment Insurance), T5 (investment income), T3 (trust and mutual fund income), T5008 (securities sold) and T2202 (tuition). Quebec residents also receive RL slips for their separate Revenu Quebec return.

Also gather receipts for anything you plan to claim: RRSP and FHSA contribution receipts, charitable donation receipts, medical expenses, childcare, moving expenses, union or professional dues and, for self-employed people, income and expense records.

Keep your Social Insurance Number and last year's Notice of Assessment at hand; it shows your RRSP limit and any carry-forward amounts such as unused tuition.

Tip: Compare your slips against the list in My Account; a missing T5 or T4A is one of the most common reasons for a reassessment months later.

Documents: Social Insurance Number, T4 Statement of Remuneration Paid, Other tax slips (T4A, T4E, T5, T3, T5008, T2202), Receipts for credits (medical, donations, childcare, moving), Bank statement (Releve bancaire)

### 3. Review deductions and credits (Liste des déductions) (1 day)

Go through the common deductions and credits before you file so you claim everything you are entitled to. Your tax software asks about most of these, but it only knows what you tell it.

RRSP contributions made from January 1 to March 2, 2026 can be deducted on your 2025 return. FHSA contributions count for the calendar year in which you make them. Medical expenses are claimed above the lesser of 3% of your net income or $2,834 for 2025, and you can choose any 12-month period ending in 2025. Spouses can usually pool donations and medical expenses on one return for a larger credit.

The temporary flat-rate method for home office expenses ended after 2022; employees now need Form T2200 from their employer and must use the detailed method.

Tip: Claim on the lower-income spouse's return for medical expenses, because the 3% threshold is based on that person's net income.

- [ ] Add RRSP receipts for contributions made by March 2, 2026 and FHSA contributions made in 2025
- [ ] Total eligible medical expenses for any 12-month period ending in 2025 (threshold: lesser of 3% of net income or $2,834)
- [ ] Combine charitable donation receipts for you and your spouse or common-law partner
- [ ] Add childcare receipts (generally claimed by the lower-income spouse)
- [ ] Check tuition (T2202), student loan interest and unused tuition carried forward
- [ ] Check moving expenses if you moved at least 40 km closer to a new job or school
- [ ] Ask your employer for Form T2200 if you will claim home office or other employment expenses

Documents: RRSP and FHSA contribution receipts, Receipts for credits (medical, donations, childcare, moving)

### 4. Book a free tax clinic or tax preparer (Clinique d'impôts) (1 day)

Decide who will prepare your return. Many people file themselves with certified NETFILE software, several of which are free. If your income is modest and your tax situation is simple, a free tax clinic run by volunteers under the CRA's Community Volunteer Income Tax Program (or the Income Tax Assistance Volunteer Program in Quebec) can prepare and file it for you. Clinics are held in person, by video or by phone, mostly from February to April, and some run year-round.

If you are self-employed, have rental income, sold property, moved to or from Canada during the year, or have foreign income, consider a professional tax preparer or Chartered Professional Accountant. Fees vary widely by complexity.

Bring all slips, receipts, your SIN, last year's Notice of Assessment and photo ID.

Tip: Free clinics fill up quickly in March and April; use the CRA clinic finder and book as soon as your slips arrive.

Documents: Social Insurance Number, Receipts for credits (medical, donations, childcare, moving)

### 5. File your return online with NETFILE (Produire en ligne) (2 days)

File your 2025 T1 return electronically using NETFILE-certified software, or have your preparer file it through EFILE. NETFILE accepts 2025 returns until January 2027, but the filing deadline is April 30, 2026. If you or your spouse or common-law partner are self-employed, the filing deadline is June 15, 2026, but any balance owing is still due April 30, 2026.

If you owe tax and file late, the penalty is 5% of the balance owing plus 1% for each full month late, up to 12 months, in addition to interest. Filing on time also keeps benefits such as the GST/HST credit and Canada Child Benefit flowing.

Quebec residents file a federal return with the CRA and a separate provincial return (TP-1) with Revenu Quebec; most certified software handles both.

Tip: File even if you had no income; newcomers and students often qualify for benefit payments that only start once a return is assessed.

Online: https://www.canada.ca/en/revenue-agency/services/e-services/e-services-individuals/netfile-overview.html

Documents: Social Insurance Number, T4 Statement of Remuneration Paid, Other tax slips (T4A, T4E, T5, T3, T5008, T2202), RRSP and FHSA contribution receipts

### 6. Pay any balance owing (Payer le solde dû) (1 day)

If your return shows a balance owing, pay it by April 30, 2026, even if you are self-employed and file later. Interest is charged on unpaid amounts from May 1.

You can pay through your bank's online bill payment (choose the CRA as payee and use your SIN as the account number), with the CRA's My Payment service using Interac debit, by pre-authorized debit set up in My Account, by credit card through a third-party provider for a fee, or in person at a Canada Post outlet with a QR code.

If you cannot pay in full, file on time anyway to avoid the late-filing penalty, then contact the CRA to arrange a payment plan.

Tip: Online bank payments can take a few business days to reach the CRA; pay several days before the deadline.

### 7. Watch for your Notice of Assessment (Avis de cotisation) (14 days)

After you file, the CRA reviews your return and issues a Notice of Assessment (NOA) showing the amounts it accepted, any refund or balance, and your RRSP deduction limit for next year. The CRA aims to send the NOA and any refund within 2 weeks for returns filed online and within 8 weeks for paper returns, when they are filed by the due date. Returns selected for review take longer.

If you signed up for online mail, the NOA appears in My Account and you get an email notice. Refunds go to your direct deposit account.

The CRA can ask for receipts for any claim, so keep supporting documents for six years.

Tip: If you have not received your NOA after the expected time, check the status in My Account before calling, as it shows whether your return is still being processed or under review.

### 8. Review your assessment and fix errors (Corriger) (1 day)

Compare your Notice of Assessment line by line with the return you filed. If the CRA changed something, the notice explains why. If you forgot a slip or deduction, do not file a second return: request an adjustment instead with Change my return in My Account, or with ReFILE in your certified software (available for 2022 to 2025 returns).

If you disagree with the assessment, you generally have 90 days from the date of the notice to file a formal objection, or one year from the filing due date if that is later.

Note your RRSP deduction limit and any carry-forward amounts from the NOA for next year's planning.

Tip: Wait until you have received your NOA before submitting an adjustment request, otherwise the request may be delayed or rejected.

Online: https://www.canada.ca/en/revenue-agency/services/e-services/cra-login-services.html

## Documents you'll need

- **Social Insurance Number**: Your 9-digit SIN identifies you on your return and on every slip. Keep it confidential; Service Canada issues it, and it is shown on past CRA correspondence.
- **T4 Statement of Remuneration Paid**: Issued by each employer by the end of February. Reports your 2025 employment income, CPP/QPP and EI contributions and tax withheld; also available in CRA My Account.
- **Other tax slips (T4A, T4E, T5, T3, T5008, T2202)**: Slips for pension, EI, investment, securities and tuition amounts. Issuers send most by the end of February (T3 slips by the end of March); many also appear in My Account.
- **RRSP and FHSA contribution receipts**: Your financial institution issues receipts for RRSP contributions (including those made January 1 to March 2, 2026) and FHSA slips. Needed to claim the deductions.
- **Receipts for credits (medical, donations, childcare, moving)**: Official receipts supporting your claims. You do not send them with an online return, but the CRA can ask for them; keep them for six years.
- **Bank statement (Releve bancaire)**: Needed to set up direct deposit for refunds and benefits and to check interest earned in 2025, which must be reported even if you did not receive a slip.

## Official sources

- [CRA - Important dates for individuals](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/important-dates-individuals.html)
- [CRA - Tax software for filing personal taxes (NETFILE)](https://www.canada.ca/en/revenue-agency/services/e-services/e-services-individuals/netfile-overview.html)
- [CRA - Eligible medical expenses (lines 33099 and 33199)](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/lines-33099-33199-eligible-medical-expenses-you-claim-on-your-tax-return.html)
- [CRA - Late-filing penalty](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/interest-penalties/late-filing-penalty.html)
- [CRA - Free tax clinics](https://www.canada.ca/en/revenue-agency/services/tax/individuals/community-volunteer-income-tax-program.html)

General guidance, not legal, tax or immigration advice. Confirm with the official source before you act.

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