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File a T1 return for the year, sending it electronically with CRA-certified software or mailing a paper return. Gather your slips and receipts first and check them against the ones listed in My Account. For the 2025 tax year the filing and payment deadline was 30 April 2026, or 15 June 2026 to file if you or your spouse were self-employed, with payment still due 30 April 2026. CRA online filing for 2025 returns closes 29 January 2027.

Rent on your home is not deductible on a Canadian return. Two situations change that. Self-employed people, and employees who meet the work-space-in-the-home conditions, may claim the share of rent tied to the area used for work. Several provinces also run a property tax or rent based credit, applied for on the provincial schedule filed with your T1, where rent paid affects the amount. Keep receipts and your landlord's details either way.

For the 2026 tax year, federal rates are 14% on the first $58,523 of taxable income, 20.5% from there to $117,045, 26% to $181,440, 29% to $258,482, and 33% above that. Each rate applies only to the income inside its own band, so moving into a higher bracket does not raise the tax on the income below it. Provincial or territorial tax is added on top.

Sign in to My Account and open the sections for filed returns and notices, where past returns, notices of assessment, slips and carry-forward amounts can be viewed, printed or saved. Without online access, ask the CRA by phone or in writing at the tax centre shown on your notice, or ask whoever prepared the return for their copy. Keep your own records six years from the end of the last tax year they relate to.

The usual route is online banking: add the CRA as a payee, choose the account type and the tax year, and pay as you would any bill. You can also use the CRA's My Payment service with a debit card, set up pre-authorised debit inside My Account, pay at your financial institution, or pay by credit card through a third-party provider that charges its own fee. Keep the confirmation, since payments do not always post to your CRA account immediately.

Generally no. If your taxable revenue stays at or below $30,000 over four consecutive calendar quarters you are a small supplier and do not have to register or charge GST/HST, though you may register voluntarily to claim input tax credits. The threshold is unchanged for 2025 and 2026. Note it is also tested within a single quarter: if you exceed $30,000 in one quarter, small-supplier status ends on the sale that takes you over.

Prior-year returns can still be filed, and the CRA accepts several years back. Each year is filed on that year's own forms, so gather the slips and receipts for each one, pull missing slips from your CRA account, and file the oldest year first so carry-forward amounts flow correctly into later years. Interest and a late-filing penalty apply to any balance owing. If income was left out deliberately, ask about the CRA's Voluntary Disclosures Program before filing.

A non-refundable credit reduces the tax you owe but cannot create or increase a refund by itself. Where the credit exceeds the tax payable, the unused part is lost, though certain credits can be transferred to a spouse or carried forward to a later year instead. The basic personal amount, tuition, medical expenses and donations all work this way. Refundable credits differ: they are paid out even when no tax is owing.