Canada Tax Return Guide (T1, NETFILE, EFILE, Deadlines)

filing your Canadian personal income tax return. The T1 General is the standard personal income tax return form used by all Canadian residents. The 2025 tax return (filed in 2026) must be filed by April 30, 2026 for most individuals. The self-employed individuals and their spouses/common-law partners have until June 15, 2026 to file the return, but any balance due must still be paid by April 30, 2026. The CRA offers three filing methods: NETFILE (the certified tax software for the online filing by the individual taxpayers), EFILE (the tax preparer and the accountant filing), and the paper filing (the PDF forms mailed to the CRA). The CRA My Account portal allows the taxpayers to view the NOA, the tax slips, the RRSP/ TFSA limits, the benefit payments, the payment history, and the uncashed cheques. The MyCRA mobile app provides the secure access on the mobile devices. The Represent a Client portal allows the tax professionals to manage the client accounts. The Notice of Assessment (NOA) is issued within 2 to 8 weeks of the filing (typically 2 weeks for the NETFILE returns). The CRA can reassess the return within the normal reassessment period (3 years, or 4 years for the tax years with the CRA-requested adjustments). The ReFILE service allows the adjustment of the already-filed returns through the certified tax software. The Voluntary Disclosures Program (VDP) allows the taxpayers to correct the incomplete or the incorrect information without the penalties and the criminal prosecution.

Filing Deadlines

April 30, 2026: The general deadline for filing the 2025 tax return. The balance due must be paid by this date, regardless of the filing extension for the self-employed.
June 15, 2026: The extended filing deadline for the self-employed individuals (and their spouses/common-law partners). The balance due must still be paid by April 30, 2026.
Late filing: The CRA charges a late-filing penalty of 5% of the balance due plus 1% per month for the returns filed after the deadline (up to 12 months). The repeated late filing (the late filing in any of the prior 3 years) triggers the higher penalty of 10% plus 2% per month.
Late payment: The CRA charges the compound daily interest (the prescribed rate + 4 percentage points) on the unpaid balance from May 1, 2026 (or July 1, 2026 for the self-employed). The prescribed rate as of Q2 2026 is 9%, making the interest rate 13% for the late payments.
Tax refund: The refund is typically issued within 2 weeks for the NETFILE returns (direct deposit). The paper returns take 6 to 8 weeks (or up to 12 weeks during the peak filing season). The CRA pays the interest if the refund is delayed beyond 45 days (at the prescribed rate, currently 9%).

Filing Methods

NETFILE: The online filing system for the individual taxpayers. The taxpayer must use the CRA-certified tax software (TurboTax, Wealthsimple Tax, UFile, StudioTax, GenuTax, etc.). The NETFILE transmits the return directly to the CRA. The return limits: the total income under $1 million, the maximum number of T4 slips (T4: no limit, but most software handles 100+). The NETFILE is available from late February to the late December of the current tax year.
EFILE: The online filing system for the tax preparers and the accountants. The EFILE returns are submitted by the registered EFILE service providers on behalf of the taxpayers. The EFILE is available for all the taxpayer types with no income limits.
Paper filing: The taxpayer prints the PDF forms from the CRA website and mails them to the appropriate tax centre (the Winnipeg Tax Centre for the residents of most provinces, the Sudbury Tax Centre for the international and the non-resident returns). The paper forms are no longer mailed to the taxpayers (the pre-printed T1 packages have been discontinued). The paper filing is required for the returns that cannot use NETFILE (the deceased taxpayers in the first year of the administration, the non-residents without the mailing address changes, the certain estate returns).

Required Documents & Tax Slips

T4 (Employment Income): The employer-provided slip showing the gross salary, the CPP contributions, the EI premiums, the income tax deducted, and the union dues. The T4s must be issued by the end of February.
T4A (Pension, Retirement, Other Income): The pension income, the annuity payments, the self-employed commissions, the RESP withdrawals (EAPs), the scholarships, and the research grants.
T4E (EI Benefits): The Employment Insurance (EI) benefits received during the tax year. The EI benefits are taxable.
T4A(OAS) and T4A(P) (OAS and CPP/QPP): The Old Age Security and the CPP/QPP retirement benefits. The OAS is taxable; the CPP is taxable. The OAS clawback (the repayment tax) applies when the net income exceeds $90,997 (2025).
T3 (Trust Income): The trust distributions from the mutual funds (the capital gains, the dividends, the interest, and the return of capital). The T3 slips are issued by the end of March.
T5 (Investment Income): The interest income from the bank accounts (> $50), the GICs, the bonds, and the dividends from the Canadian corporations. The T5 is also issued by the end of March.
RRSP Receipt: The RRSP contribution receipt (Form 6273745-3). The contributions must be made by March 2, 2026, for the 2025 tax year deduction.
Medical Receipts: The eligible medical expenses for the taxpayer, the spouse, and the dependent children under 18 (the total can be claimed for any 12-month period ending in the tax year).
Charitable Donation Receipts: The official donation receipts with the charity's BN registration.
Tuition Slips (T2202): The eligible tuition fees for the post-secondary education. The T2202 is issued by the educational institution.
Rental Income Records: The T776 (Statement of Real Estate Rentals) for the rental income and the expenses.
Capital Gains/Losses Records: The T5008 (Statement of Securities Transactions) from the broker, plus the detailed trade records for the Schedule 3.

CRA Digital Services

CRA My Account: The secure online portal at canada.ca/my-cra-account. The taxpayer can view the tax returns, the NOAs, the benefit payments, the RRSP/ TFSA contribution limits, and the instalment payments. The My Account also shows the uncashed cheques and the direct deposit status.
Auto-fill My Return: The service that automatically fills the selected tax return fields with the CRA's data (the T4, T4A, T5, T3 slips, and the RRSP contributions). Available through the certified NETFILE software. The taxpayer must be the registered user of the CRA My Account.
MyCRA Mobile App: The mobile app for the iOS and Android devices. The MyCRA app allows the viewing of the NOA, the benefit payment dates, the tax slips, the mail, and the address changes.
Represent a Client: The online portal for the tax professionals and the accountants. The authorized representatives can manage the client accounts, view the returns, and submit the documents online.
ReFILE: The online service that allows the adjustment of the already-filed returns electronically. The tax software sends the adjustment directly to the CRA. The ReFILE is available for the 2012 tax year onward (except the returns with the bankruptcy or the legal actions).
Express NOA: The instant Notice of Assessment issued immediately after the NETFILE submission. Available for the certain returns (the returns with the simple profiles, the returns with the income under $250,000, and the returns with the certain types of income).

Tax Return Mistakes & Corrections

Change My Return: The taxpayer can request the adjustment through the CRA My Account or by mailing the Form T1-ADJ (T1 Adjustment Request). The CRA's processing time for the online adjustments is about 2 weeks (8 weeks by mail).
Voluntary Disclosures Program (VDP): The program allows the taxpayers with the incomplete or the incorrect information to come forward voluntarily. The VDP grants the no-penalty treatment (the interest may still apply). The taxpayer must show the "full and the complete disclosure", the "voluntary" nature of the disclosure, and the "potential penalty" that would be avoided. The VDP does not apply to the intentional tax evasion (the criminal prosecution still possible for the willful evasion).
Fresh Start policy: The CRA's policy that allows the taxpayers who have been out of the compliance to file the previous returns without the penalties if they initiate the disclosure (although the interest still applies). The taxpayer must contact the CRA before the CRA contacts the taxpayer.

For the detailed information on the RRSP contribution limits and the deduction strategies, see our RRSP Guide →. For the TFSA rules and the contribution room, see our TFSA Guide →.