Form detail
CRA Form T1
Income Tax and Benefit Return
Country
Canada
Revision year
2024
Methods
paper, efile
Updated
2026-05-20
Income Tax and Benefit Return
Annual individual income tax return for Canadian residents.
Who must file: Canadian residents and certain non-residents with Canadian-source income required to file.
Practical overview
The Canadian T1 return is due 30 April for most individuals or 15 June for self-employed individuals (with balancing payment still due 30 April). Common issues include allocating provincial residency, claiming non-refundable credits in the correct order, RRSP deduction limits, and TFSA contribution-room tracking.
Practical steps
- Confirm residency status as of 31 December.
- Gather T-slips: T4, T5, T3, T4A, RRSP receipts.
- File T1 by 30 April (or 15 June for self-employed).
- Pay any balance owing by 30 April.
Due-date notes
30 April for most individuals; 15 June for self-employed (with payment still due 30 April).
Timing: 30 April
Penalty snapshot
5 percent of balance owing plus 1 percent per month up to 12 months for late filing; recurring late filers face doubled rates.
Related guides
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
Primary sources
- CRA: General income tax and benefit packageVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.