How to file taxes in Canada for the first time
Your first tax return can feel like a test you did not study for. It is closer to a form with a short checklist: know whether you must file, gather the slips your employer and school send you, use free software or a volunteer clinic, and send it in on time. This guide walks through each part using the CRA's own figures.
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Who has to file a tax return
In Canada you file a return for each calendar year, in the following spring. For the 2025 tax year, the CRA says you should file if:
- The CRA sent you a request to file.
- You owe tax, or you want a refund.
- You want to start or keep receiving credits and benefits, such as the Canada child benefit, the Canada Groceries and Essentials Benefit or the guaranteed income supplement. Your spouse or common-law partner must also file.
Other situations on the CRA's list, whether or not you owe tax, include selling capital property, repaying old age security or EI benefits, claiming the Canada workers benefit, owing CPP contributions on net self-employment and pensionable earnings above $3,500, and keeping RRSP, FHSA or other room up to date. If your income is low and you are unsure, read do you need to file taxes with low income. If you are new to Canada, our newcomer checklist and the international student tax guide cover the extra residency questions.
Documents to gather before you start
| Document | What it shows | Who gets it |
|---|---|---|
| T4 | Employment income and tax already withheld | Anyone with an employer |
| T4A | Pension, scholarships, self-employment and other income | Students, contractors, retirees |
| T5 | Investment and interest income | People with taxable accounts |
| T2202 | Tuition paid to a post-secondary school | Students |
| RRSP contribution receipts | Contributions you can deduct | RRSP holders |
| Notice of assessment | Last year's result and RRSP deduction limit | Anyone who filed before |
The CRA says most tax slips are issued by the end of February. If one is missing by the end of March, contact the issuer. You can often see slips in your CRA account too. If a slip never arrives, the CRA says to attach a copy of your final pay stub or statement and a note with the payer's name and address. Keep your supporting documents for 6 years. For a guide to what each line on a first pay stub means, see first paycheque deductions. Students should read the tuition tax credit guide before they enter a T2202.
Ways to file: pick one
| Option | Best for | Notes from the CRA |
|---|---|---|
| Certified NETFILE software | Most people | For 2025 returns NETFILE opened February 23, 2026 and stays open until January 29, 2027. It handles initial returns for 2018 to 2025. |
| Free tax clinic (CVITP) | Modest income, simple situation | Volunteers prepare your return. See the thresholds below. |
| SimpleFile | Lower income, simple situation | Digital or by phone. Check your CRA account or mail for an invitation; SimpleFile Digital may work without one. |
| Paper return | When you cannot use NETFILE | Usually processed within 12 weeks, versus 2 weeks online. |
On software, the CRA says that with a modest income, most certified software will prepare a basic return for free. Free versions depend on your situation and change by year, so check the CRA's pricing column and the provider's website. The CRA's 2025 list names CloudTax and Wealthsimple Tax as free with optional paid services, Better Tax and GenuTax Standard as free, and several others with free versions for simple situations. Always confirm the software is certified for the year you are filing.
Free help: the Community Volunteer Income Tax Program
The CRA's free tax clinics are for people who meet both a modest-income test and a simple-tax-situation test. Total family income must be at or below:
| Family size | Total family income limit |
|---|---|
| 1 person | $40,000 |
| 2 people | $55,000 |
| 3 people | $60,000 |
| 4 people | $65,000 |
| 5 people | $70,000 |
| More than 5 | $70,000 plus $5,000 per additional person |
A simple situation means no income, or income only from employment, pensions, benefits, RRSPs, scholarships and bursaries, or interest under $1,200. Clinics do not handle self-employment (with a small exception), rental income, capital gains, foreign property or deceased-taxpayer returns. Bring photo ID, your SIN, your slips and receipts, and last year's notice of assessment if you have it. Clinics can be walk-in, drop-off or by appointment. Quebec residents use the Income Tax Assistance Volunteer Program instead. The CRA reported 1.069 million returns filed through clinics in 2025.
The step-by-step process
The sequence is the same whether you file alone or at a clinic.
How to file your first tax return in Canada
- Decide whether you need to file. Check the CRA's list: you should file if the CRA asked you to, you owe tax, you want a refund, or you want to start or keep receiving credits and benefits.
- Gather your slips and receipts. Collect T4 and T4A slips, T5 investment slips, your T2202 tuition certificate, RRSP receipts and other receipts. Most slips are issued by the end of February; wait until you have them all.
- Get your CRA account and direct deposit ready. Register for a CRA account, add your banking details for direct deposit, and find your NETFILE access code if your software asks for it.
- Choose how to file. Use CRA-certified NETFILE software, a free tax clinic if you qualify, or a paper return.
- Enter your information and claim what you qualify for. Enter your income, then deductions and credits such as tuition and RRSP contributions.
- Review and submit before the deadline. Check your name, SIN, address and income against your slips, then submit. For most people the deadline is April 30.
- Read your notice of assessment. The CRA sends a notice of assessment after processing. Check it against what you filed and keep it for next year.
Deadlines
For the 2025 tax year, the CRA's dates were:
| Who | File by | Pay by |
|---|---|---|
| Most individuals | April 30, 2026 | April 30, 2026 |
| Self-employed, or spouse or partner is | June 15, 2026 | April 30, 2026 |
| RRSP contribution deadline for the 2025 tax year | March 2, 2026 | |
If a due date falls on a weekend or holiday, you are on time if the CRA receives or postmarks your return by the next business day. We have not seen 2027-season dates on the CRA pages, so check important dates for individuals when they publish. Planning an RRSP contribution? See the RRSP deadline guide.
What happens if you file late
The late-filing penalty only applies if you owe tax. The CRA's figures for the 2025 return are:
| Situation | Penalty |
|---|---|
| Late, balance owing | 5% of the balance plus 1% for each full month late, up to 12 months (maximum 17%) |
| Repeat late filer | 10% of the balance plus 2% per full month, up to 20 months (maximum 50%), if penalized in the prior three years and sent a demand to file |
| Interest | Compounds daily on unpaid tax from the day after the due date; rate changes every three months |
Example: You owe $1,000 and file 3 full months late. The penalty is 5% ($50) plus 3% ($30), which is $80, plus daily interest. At the 12-month maximum it would be 17%, or $170. Filing on time avoids the penalty even if you cannot pay everything; you can then arrange payment. The CRA also says you can ask it to cancel penalties or interest if circumstances beyond your control stopped you from filing or paying.
After you file
Your notice of assessment shows whether you get a refund or owe money; our guide to how long a CRA refund takes covers timing and tracking. If you spot a mistake, the CRA says to wait for the notice and then submit an adjustment request electronically, which is faster. Keep your records for 6 years. Then use the year to plan: RRSP contributions reduce next year's tax, and a refund is a good time to top up a emergency fund. More calculators are on the tools page.
Questions people ask
How do I file taxes in Canada for the first time?
Gather your tax slips (such as T4, T4A and T5), choose certified NETFILE software or a free tax clinic, enter your information, sign up for direct deposit and submit by the filing deadline. For most people the deadline is April 30 of the year after the tax year. After you file, the CRA sends a notice of assessment.
Who has to file a tax return in Canada?
The CRA says you should file a return if it asked you to, if you owe tax or want a refund, or if you want to start or keep receiving credits and benefits such as the Canada child benefit or the guaranteed income supplement. It also lists situations such as selling capital property, repaying EI or OAS benefits, and owing CPP contributions on self-employment income.
Is there free tax software in Canada?
Yes. The CRA says most certified software will prepare a basic return for free if you have a modest income. Free offerings vary by provider and by year, so check the pricing column on the CRA's certified software list and confirm on the provider's website.
What is the Community Volunteer Income Tax Program?
It is the CRA's free tax clinic program, where trained volunteers prepare returns for people with a modest income and a simple tax situation. For a one-person household the CRA's current limit is $40,000 of total family income. Quebec residents use the Income Tax Assistance Volunteer Program instead.
What is the penalty for filing taxes late in Canada?
If you owe tax and file after the due date, the CRA says the penalty is 5% of your balance owing plus 1% for each full month late, up to 12 months, to a maximum of 17%. If you were penalized in the previous three years and received a demand to file, it rises to 10% plus 2% per month up to 20 months. Interest also compounds daily on unpaid tax.
Do I need to file taxes if I have no income?
You may not be required to, but the CRA says filing keeps credit and benefit payments such as the GST/HST credit and Canada child benefit coming. Filing each year, even with little or no income, is how the CRA determines your eligibility.
When is the tax filing deadline in Canada?
For the 2025 tax year, it was April 30, 2026 for most people. People who are self-employed, or whose spouse or common-law partner is, had until June 15, 2026 to file, though any balance owing was due April 30. If a due date falls on a weekend or holiday, the return is on time if received or postmarked by the next business day.
Can I file taxes late if I am not owed money?
You can, and the late-filing penalty applies only if you owe a balance. But late filing can delay benefits and tax refunds, and some situations such as claiming certain benefits require a return. The CRA's NETFILE service stays open for earlier years, for example 2018 to 2025 returns until January 29, 2027.
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Sources
Canada Revenue Agency, Who has to file a return (reasons to file for 2025, including benefits and the $3,500 CPP threshold), Federal income tax and benefit information for 2025 (due dates, weekend rule, slips, missing slips, 6-year record keeping), Late-filing penalty (5% plus 1% per month, repeat rate, interest, relief requests), Get your taxes done at a free tax clinic (income thresholds, simple situation, documents to bring), Find certified tax software (NETFILE dates, free options), Tax season starts on February 23 (SimpleFile, direct deposit, free clinic volume), Important dates for individuals and New to Canada and filing for the first time (file every year, correct mistakes after the NOA). Worked penalty example is our arithmetic.