Questions and answers about filing your taxes

We have entered a different phase of the pandemic, and the emergency and recovery benefits provided during the COVID-19 pandemic have now ended.

However, Canadians continued to receive COVID-19 benefit payments in 2022. This means that the CRA will continue to issue T4A slips by the end of February 2023. Residents of Quebec will receive both a T4A and RL-1 slip. If you received COVID-19 benefits in 2022, these are considered taxable income. This means that you will need to enter the total amount you received on your 2022 income tax and benefit return.

You can also use the Auto-fill my return service to automatically fill in COVID-19 related benefit information from your T4A tax slip into your T1 income tax and benefit return using NETFILE-certified tax-filing software. If you use this service, make sure that all the proper fields on the return are filled in and that the information provided is true, accurate and complete before you file your return. To use this service, you must be registered for My Account.

Those who received COVID-19 emergency or recovery benefit payments from the CRA will receive a slip called T4A Statement of Pension, Retirement, Annuity, and Other Income by the end of February 2023. Residents of Quebec will receive both a T4A and RL-1 slip.

You may have also received similar relief payments provided by your provincial or territorial government. You will need to enter the total amount you received on your 2022 income tax and benefit return.

T4A information slips from the Government of Canada for COVID-19-related benefits will also be provided online if you’re registered for My Account and have full access. To have full access to My Account, you need to enter the CRA security code we issued to you after completing the first step of the registration process.

T4A information slips, including information for COVID-19-related benefits, are also available when you use the Auto-fill my return service in certified tax filing software. This service automatically fills in parts of an income tax and benefit return with information that the CRA has on file. To use the service, you must be registered for My Account.

A T4A slip will be mailed to you by the end of February 2023. If you are registered for the CRA’s My Account and have full access, you will also be able to view your tax slip online. If you received COVID-19 benefit payments and did not get a T4A or an RL-1 slip, you should contact the CRA.

Even if you do not have all your tax slips, we encourage you to file by the deadline to avoid penalties and interest. You can use your pay stubs or statements to calculate your income and any related deductions and credits you can claim. You should keep a copy of all those documents in case we ask to see them later.

You may notice that your T4A slip does not reflect the full amount of COVID-19 benefits you actually received in 2022. Perhaps you repaid an amount and it is not reflected on the slip. Or maybe you didn’t make a repayment but the income on the slip has been reduced by some amount. In either case, contact the CRA right away when you notice the suspected error. If your RL-1 slip has incorrect information, you should also contact the CRA.

The individual tax enquiries line is open Monday to Friday 8am to 8pm, local time, and Saturday 9am to 5pm, local time, except holidays. We offer estimated wait times on the contact information page. This will help you decide when is the best time to call.

If you made a repayment to the CRA between January 1 and December 31, 2022, for an excess payment received in 2020 or 2021 for any of the following benefits, this amount will be shown in box 201 of your 2022 T4A slip:

• Canada Emergency Response Benefit (CERB)
• Canada Emergency Student Benefit (CESB)
• Canada Recovery Benefit (CRB)
• Canada Recovery Sickness Benefit (CRSB)
• Canada Recovery Caregiving Benefit (CRCB)
• Canada Worker Lockdown Benefit (CWLB)

For repayments made in 2022 of benefits received in the same year, only the difference will be reported in the appropriate benefit box.

If you want to claim a repayment amount on your 2020 or 2021 return but the CRA has already issued you a notice of assessment, you can use the new Form T1B, Request to Deduct Federal COVID-19 Benefits Repayment in a Prior Year, when filing your 2022 income tax and benefit return. Form T1B will allow you to claim a deduction in a previous tax year without having to request a separate reassessment to your 2020 or 2021 return. If you choose not to use Form T1B, you will have to request a change to your 2020 or 2021 tax return. For more information, visit How to change a return.

Complete and include Form T1B, Request to Deduct Federal COVID-19 Benefits Repayment in a Prior Year, with your 2022 income tax and benefit return to request to have the amount of federal COVID-19 benefits that you repaid in 2022 deducted on your return for the year you received the benefit (2020 or 2021 return), or split between your 2022 return and the return for the year that you received the benefit. The CRA will reassess your return(s) to apply the deduction so that you do not need to make a separate request to change your prior year return(s).

Quebec residents who notice issues with their RL-1 slip should contact the CRA.

You will need to enter the total amount of benefit payments you received and any tax that was withheld. The amounts to report on your return are stated on your T4A slip. T4A slips from the Government of Canada for COVID-19 related benefits will also be available to you online if you’re registered with My Account and have full access.

You will need to report the following amounts on your return:

• Box 022, Tax Withheld
• Box 200, Provincial / Territorial COVID-19 financial assistance payments
• Box 201, Repayment of COVID-19 financial assistance: The amount in this box of your federal T4A slip can be claimed as a deduction on your 2022 return, the return for the year that you received the benefit (2020 or 2021), or split between your 2022 return and the return for the year that you received the benefit.
• Box 202, Canada Recovery Benefit (CRB)
• Box 203, Canada Recovery Sickness Benefit (CRSB)
• Box 204, Canada Recovery Caregiving Benefit (CRCB)
• Box 211, Canada Worker Lockdown Benefit (CWLB)

To report payments received in error or fraudulent activity related to COVID-19 benefits, please contact us as soon as possible. These benefits were provided to help Canadians affected by COVID-19, and we take situations of potential fraud very seriously. We will work to support affected Canadians to make sure they are not affected negatively during tax-filing season because of fraudulent activities.

The CRA is working hard to ensure your tax information is protected from fraud. Canadians’ vigilance in protecting their account information is also an essential layer of security. We strongly recommend that all taxpayers sign up for My Account, which allows for email notifications as an extra measure of security.

Yes. The CRA encourages everyone to file by April 30, 2023. Since April 30, 2023, falls on a Sunday, your return will be considered filed on time if the CRA receives it, or it is postmarked, on or before Monday, May 1, 2023. This will ensure there are no interruptions to benefit or credit payments and that you avoid late-filing penalties. You can file using the information you have available to estimate the income you received and any income tax withheld from COVID-19 benefit payments. If needed, the CRA will correct the information and send you an amended or cancelled T4A slip. If you receive an amended or cancelled T4A slip, you can request changes to your return if they are required. For more information, go to How to change a return.

Tax will be withheld on all CRB, CRCB, or CRSB payments, including those made to individuals with income that may be exempt from tax.

If some or all of your employment income is exempt from taxes under section 87 of the Indian Act and you are registered or are entitled to be registered under the Indian Act, you may be able to get a refund of part or all of the tax withheld on the payments you received in 2020, 2021 or 2022. To get a refund, you need to file a tax return for the year you received the payments. When filing your tax return, you may also fill out the T90 form, Income Exempt From Tax Under the Indian Act, to determine your net exempt income.

If you received one or more emergency or recovery subsidies, the amounts you received are considered government assistance and are taxable. You must report the subsidies on your income tax or information return for the tax year (fiscal period) in which you are considered to have received them (see below in the case of the wage and rent subsidies).

You may have received federal, provincial, or territorial government program assistance that was provided for self-employed individuals, businesses, farmers, or fishers.

If you received assistance from any of the following emergency or recovery subsidy programs, you are considered to have received it immediately before the end of the claim period it relates to:

• Canada Emergency Wage Subsidy (CEWS)
• Canada Emergency Rent Subsidy (CERS)
• Canada Recovery Hiring Program (CRHP)
• Tourism and Hospitality Recovery Program (THRP)
• Hardest-Hit Business Recovery Program (HHBRP)

You may also have received a government loan. The loan itself is not taxable. However, any part of the loan that is forgivable is taxable as government assistance in the year you received the loan.

You can either include government assistance in your business, farming or fishing income, or if you choose, reduce your business, farming or fishing expenses by the amount of the assistance.

How you report a subsidy on your tax or information return depends on the type of entity you are.

Individuals, sole proprietors (including unincorporated, self-employed individuals), self-employed farmers, self-employed fishers, and partners in a partnership can look at this Report a subsidy section to find out how to report the subsidies.

If you have a modest income and a simple tax situation, volunteers at a free tax clinic may be able to complete your tax return through the Community Volunteer Income Tax Program. In Quebec, you can check with the Income Tax Assistance – Volunteer Program. Tax clinics are offered across Canada between March and April, but some are open year-round. Organizations can host in-person clinics, or may offer virtual clinics where your return can be completed by videoconference, by phone, or through a document drop-off arrangement. For more information, go to Ca-ciconline.com/taxes-help.

The CRA has launched an online learning tool to learn about taxes and to help empower you to do your taxes on your own. The free online learning tool provides you with lessons that help you understand what taxes are, why we pay them, how to understand your paycheques, pay stubs and income tax slips, and finally, how to do your taxes for the first time. Following each lesson, you can test yourself with exercises and quizzes. For more information, go to Ca-ciconline.com/guide-learn-about-taxes.

If you are a small-business owner or self-employed, you can get free tax help by booking a virtual visit with a Liaison Officer. During a phone visit, a videoconference visit or a group webinar, a Liaison Officer can:

• answer your tax-related questions (income tax, GST/HST, payroll, and corporate income tax)
• discuss business deductions, and
• help you avoid common errors that could end up costing you time and money

To book your virtual visit or webinar, go to Liaison Officer Service.

The information on your T4 slip is important when preparing and filing an accurate income tax and benefit return with the CRA. If you are registered for My Account, you can get a copy of your T4 slip and other tax slips online. However, not all slips will be available right away. You may have to visit My Account regularly to access them.

Even if you don’t have all your tax slips, we encourage you to file by the deadline to avoid penalties and interest. You can use your pay stubs or statements to calculate your income and any related deductions and credits you can claim. You should keep a copy of all those documents in case we ask to see them later.

You can also use the Auto-fill my return service in NETFILE-certified software to automatically fill in parts of your T1 income tax and benefit return with information the CRA has available at the time of the request. If you use this service, make sure that all the proper fields on the return are filled in and that the information provided is true, accurate and complete before you file your return. To use this service, you must be registered for My Account.

You can easily change your home or business address using My Account or My Business Account.

You can also change your address:

• by mail or fax
• through certified tax software when filing your return, if you are registered for My Account
• by calling 1-800-959-8281

If you have moved, you need to inform the CRA as soon as possible to avoid interrupting your benefit and credit payments.

If you are registered for My Account, you can add an authorized representative, which will give them immediate access to your account. Your representative can also submit an authorization request through Represent a Client using the two-step verification process or, if they are filing your tax return for you, through EFILE.

For more information on how to authorize a representative, go to Representative authorization.

The CRA offers small-business owners (including small corporations) and self-employed individuals free help by phone or videoconference through the Liaison Officer Service. This service helps you understand your tax obligations and possible business deductions. The Liaison Officer will answer tax-related questions (income tax, GST/HST, and payroll), discuss business deductions, and explain common tax errors.

Yes, and we strongly encourage you to sign up to avoid delays in receiving your refund or benefit and credit payments. If you are set up with direct deposit and you file your return online, you may receive your refund in as little as eight business days.

You can sign up for direct deposit:

• in My Account
• through many financial institutions like banks, credit unions and trust companies
• by calling 1-800-959-8281

If you filed your 2021 income tax and benefit return on paper, the CRA should automatically mail you the 2022 income tax package. You should receive your package by February 20, 2023.

If you have not received it by February 20, you can:

• view, download, and print the package from Ca-ciconline.com/taxes-general-package
• order it online at Ca-ciconline.com/get-cra-forms
• order a package by calling the CRA at 1-855-330-3305 (be ready to give your social insurance number)

If you need to order a package, please keep in mind that it may take up to 10 days for the package to arrive by mail. Factor that time in, so you don’t miss the filing deadline.

The CRA has a list of certified tax software for filing a return, some of which are free. Avoid delays and make tax filing easier by filing online. You can also use the Auto-fill my return service in NETFILE-certified software to automatically fill in parts of your T1 income tax and benefit return with information the CRA has available at the time of the request. If you do use this service, make sure that all the proper fields on the return are filled in and that the information provided is true, accurate and complete before you file your return. To use this service, you must be registered for My Account.

Our service standard for paper returns is to process them within eight weeks of receipt, but it could be as long as 10-12 weeks in some instances. Electronic returns are generally processed within two weeks. Individuals who file online and are registered for direct deposit may get their refund in as little as eight business days. For this reason, we encourage you to file your return online and use our digital services. You can file as early as February 20, 2023, with NETFILE.

If you have a modest income and a simple tax situation, volunteers at a free tax clinic may be able to complete your tax return through the Community Volunteer Income Tax Program. In Quebec, you can check with the Income Tax Assistance – Volunteer Program. Community organizations partner with the CRA to host tax clinics where volunteers help people and families with modest incomes and simple tax situations complete and file their tax returns. This year, volunteers may be able to do your taxes in person or virtually, by videoconference, by phone, or through a drop-off arrangement.

The File my Return service allows eligible individuals who have a low or fixed income to file their return for free using an automated phone service. The service is secure and easy to use. There are no paper forms to complete or calculations to do. Individuals who are eligible will receive an invitation letter in the mail in February.

The CRA has launched an online learning tool to learn about taxes and to help empower you to do your taxes on your own. The free online learning tool provides you with lessons that help you understand what taxes are, why we pay them, how to understand your paycheques, pay stubs and income tax slips, and finally, how to do your taxes for the first time. Following each lesson, you can test yourself with exercises and quizzes. For more information, go to Ca-ciconline.com/guide-learn-about-taxes.

EFILE is a service that lets authorized service providers and discounters send individual income tax return information to the CRA directly from the software used to prepare the tax return. Clients take their documents to a registered tax preparer and, who, for a fee, will prepare their return and send it to us electronically using EFILE.

By filing a return, you may be eligible for one or more of the following:

• The Canada child benefit is a tax-free monthly payment for families to help with the cost of raising children under the age of 18. You may also be eligible for related provincial and territorial payments.
  
• The goods and services tax/harmonized sales tax (GST/HST) credit is a tax-free payment issued every three months for individuals 19 years or older and families with low and modest incomes to offset all or part of the GST or HST they pay. Individuals may also be eligible for related provincial and territorial payments.
  
• The Canada training credit is a refundable tax credit to offset some of the eligible training fees you pay. You may be able to claim this credit for eligible tuition and other fees you paid to an eligible educational institution in Canada for courses you took in 2022, or for fees you paid to take an occupational, trade, or professional examination in 2022.
  
• The Labour mobility deduction provides eligible tradespeople and apprentices working in the construction industry with a deduction for certain temporary relocation expenses. Eligible individuals may be able to deduct up to $4,000 in eligible expenses per year.
  
• The Canada workers benefit (CWB) is a refundable tax credit that provides tax relief for eligible low-income individuals. The CWB is targeted at working individuals and families who are in the workforce and who are earning a low income. Individuals claim the CWB when they file their income tax return.
  
• Pension income splitting lets pensioners split up to 50% of their eligible pension income with their spouse or common-law partner, which may lower the combined tax the couple has to pay.
  
• The Child care expenses deduction may be available to parents to deduct some of their eligible child care expenses from their income to lower their tax.
  
• The northern residents deductions are available to those who permanently live in a prescribed northern zone (Zone A) or a prescribed intermediate zone (Zone B) for a continuous period of at least six consecutive months. This period can begin or end in the tax year specified in step 1 of Form T2222, Northern Residents Deductions for 2022. If you lived in a prescribed northern zone (Zone A), you can claim the full amount of the deductions. If you lived in a prescribed intermediate zone (Zone B), you can claim one-half of the deductions. The residency deduction is based on how many days you lived in a prescribed zone during the tax year. The travel deduction was expanded to be available to eligible northern residents who take a trip even if they did not receive taxable travel benefits for personal travel from employment.
• The CRA has launched the Simplified Northern Residents Travel Deduction, a pilot project to make it easier for northern residents to determine the lowest return airfare, one of the three amounts required to claim the travel deduction come tax time. Available on Ca-ciconline.com/lowest-return-airfare, the simplified version features tables that identify the lowest return airfare amount found from airports with regularly scheduled commercial flights to a designated city. The airfare tables contain more than 135 airports, almost all of which are located in the prescribed zones.
  
• The Employment expenses deduction may let you claim certain expenses you paid to earn employment income if you meet the eligibility criteria.
  
• The Canada caregiver credit is a non-refundable tax credit for those who support a spouse, a common-law partner, or a dependant with a physical or mental impairment.
  
• The Medical Expense Tax Credit (METC) for surrogacy and other expenses – the list of eligible medical expenses has been expanded to include amounts paid to fertility clinics and donor banks in Canada to obtain donor sperm or ova to enable the conception of a child by the individual, the individual’s spouse or common-law partner, or a surrogate mother on behalf of the individual. In addition, certain expenses incurred in Canada for a surrogate or donor are considered medical expenses of the individual. To learn more about what expenses would otherwise qualify as medical expenses and to learn how to calculate the METC, refer to Lines 33099 and 33199 – Eligible medical expenses you can claim on your tax return.
  
• There is an enhancement this year to the Disability tax credit. For 2021 and later tax years, an individual diagnosed with type 1 diabetes is deemed to have met the two times and 14 hours per week requirements for life-sustaining therapy.
  
• The Volunteer firefighters’ amount and Search and rescue volunteers’ amount are non-refundable tax credits of $3,000 for eligible volunteer firefighters, as well as for search and rescue volunteers workers. Individuals can only claim one of the credits, not both.
• The interim Canada Dental Benefit is intended to help lower dental costs for eligible families earning less than $90,000 per year. Parents and guardians can apply if the child receiving dental care, in Canada, is under 12 years old and does not have access to a private dental insurance plan. Children already covered under another government dental program may be eligible if not all dental care costs are covered by that program. Depending on adjusted family net income, a tax-free payment of $260, $390, or $650 is available for each eligible child.
  
• The one-time top-up to the Canada Housing Benefit aims to help low income renters with the cost of renting. Individuals may be eligible for a one-time tax-free payment of $500 if their income and the amount that they pay rent qualify. The CRA administers this one-time payment. Applications are open until March 31, 2023.
  
• The Climate action incentive payment (CAIP) is a tax-free amount paid to help individuals and families to offset the cost of the federal pollution pricing. You may be eligible for the CAIP if you are a resident of the following provinces: Alberta, Saskatchewan, Manitoba, Ontario, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island.
  
• The amount used to calculate the First-Time Home Buyers’ Tax Credit has increased to $10,000 (an increase from $5,000) for a qualifying home acquired after December 31, 2021, which would provide a non-refundable tax credit of up to $1,500 to eligible home buyers.
  
• The Home Accessibility Tax Credit (HATC) is a non-refundable tax credit that allows seniors, certain family members, or individuals who are eligible for the disability tax credit (DTC) to claim amounts paid for qualifying renovations or alternations made to their home in Canada. The HATC allows an eligible individual to claim up to $20,000 (an increase from $10,000) in eligible expenses. Generally, a renovation that enables an eligible individual to gain access to their home, be mobile or functional in their home, or reduce the risk of harm within (or in gaining access to) their home qualifies for the HATC.
  
• The Critical mineral exploration tax credit (CMETC) is a new 30% investment tax credit for the exploration of specified minerals. The CMETC will apply to expenditures renounced under eligible flow-through share agreements entered into after April 7, 2022, and before April 1, 2027.
  
• The Air quality improvement tax credit is a new refundable tax credit. Self-employed individuals or members of a partnership in 2022, may be eligible to claim the air quality improvement tax credit. This refundable tax credit equals 25% of total ventilation expenses to improve ventilation or air quality at a place of business.

When you sell your principal residence, you have to report the sale and designate it as your principal residence and give basic information (year of acquisition, proceeds of disposition, and description of the property) on your income tax and benefit return.

For more information, go to Reporting the sale of your principal residence.

You should find out about your tax obligations to see if you need to file an income tax and benefit return. Filing a return is the only way to receive refunds as well as certain benefits and credits, including the Canada child benefit, the Canada workers benefit, the goods and services tax/harmonized sales tax credit, the Guaranteed Income Supplement and related provincial and territorial payments.

To continue getting your benefit and credit payments, you need to do your taxes on time every year, even if your income is tax exempt or you had no income at all.

The income tax and benefit return for individuals who are not self-employed is due on April 30, 2023. Since April 30, 2023, falls on a Sunday, your return will be considered filed on time if the CRA receives it, or it is postmarked, on or before Monday, May 1, 2023.

If you have a balance owing, your payment is due on April 30, 2023. Your payment will be considered on time if the CRA receives it, or a Canadian financial institution processes it, on or before May 1, 2023.

We encourage you to file your return before the deadline to avoid any late-filing penalty and interest charges if you have a balance owing. Filing your return early and online will also help you get any refund faster and avoid interruptions to any benefit and credit payments.

If you cannot pay the full balance owing, you can make a payment arrangement with the CRA. In certain circumstances, the CRA may grant relief from penalties and interest.

A self-employed individual and their spouse or common-law partner have until June 15, 2023, to file their 2022 income tax and benefit returns. However, any balance owing is still due by April 30, 2023. However, since April 30, 2023, is a Sunday, your payment will be considered paid on time if the CRA receives it or it is processed at a Canadian financial institution on or before May 1, 2023.

If you cannot pay the full balance owing, you can make a payment arrangement with the CRA. In certain circumstances, the CRA may also grant relief from penalties and interest.

There are different ways to file your income tax and benefit return. Learn about your taxes is a free online learning tool that can help guide you through doing your taxes.

Online

Individuals filed 92% of returns electronically.

You can file as early as February 20, 2023, with NETFILE. The CRA has a list of certified tax software products you can use to file your return, some of which are free.

We have also got a Get ready to do your taxes page that provides you with information you need to know. Filing online is always the fastest, easiest, and safest choice! Keep in mind that the service standard for processing digital returns is two weeks and for processing paper returns, it may take up to eight weeks.

When you file online using certified tax software, your return is sent directly to us. You also:

• may get your refund faster (with direct deposit, you could receive your refund in as little as eight business days)
• don’t have to mail anything, and you avoid mailing delays
• don’t have to send receipts (but make sure to keep your receipts in case we ask for them later)
• get instant confirmation that we’ve received your return
• can change your return (through the ReFILE service)

If you are registered for My Account and you file your return electronically, you can:

• automatically fill in parts of your return with information the CRA has on file (through Auto-fill my return)
• receive an express notice of assessment right after the CRA has received and processed your return in certified tax software or in My Account.
• conveniently view your registered retirement savings plan (RRSP) deduction limit and Tax-Free Savings Account (TFSA) contribution room online

Through the Community Volunteer Income Tax Program (or the Income Tax Assistance – Volunteer Program if you live in Quebec)

If you have a modest income and a simple tax situation, volunteers at a free tax clinic may be able to complete your tax return through the Community Volunteer Income Tax Program. In Quebec, you can check with the Income Tax Assistance – Volunteer Program. Tax clinics are offered across Canada between March and April, but some are open year-round. Organizations can host in-person clinics, or may offer virtual clinics where your return can be completed by videoconference, by phone, or through a document drop-off arrangement. For more information, go to Ca-ciconline.com/taxes-help.

Filing by paper

The 2022 income tax and benefit package will be sent to paper filers who filed their 2021 income tax and benefit return on paper. The package should arrive by February 20, 2023.

If you do not receive it by February 20, you can:

• view, download, and print the package from Ca-ciconline.com/taxes-general-package
• order it online at Ca-ciconline.com/get-cra-forms
• order a package by calling the CRA at 1-855-330-3305 (be ready to give your social insurance number)

It can take up to 10 business days for the package to arrive by mail. Include this time in your tax planning so you do not miss the filing deadline.

You can order or download the 2022 income tax package as of January 24, 2023.

Those with a modest income and a simple tax situation may be able to use the CRA’s SimpleFile: Let us help you get your benefits! simplified paper return. These returns are available through Northern Service Centres, band councils offices and Friendship Centres and cannot be downloaded. Individuals are encouraged to check with their local office to get a paper copy. Individuals may be able to use this simplified return if their taxable income is less than the basic income threshold for the province or territory in which they reside. The information provided on the simplified return will help the CRA calculate the Canada child benefit (CCB) and goods and services tax/harmonized sales tax credit (GST/HST credit) for which the individual may be eligible, as well as related provincial and territorial programs.

If you are unsure about the taxability of your income, we encourage you to consult the Reporting income web page.

File my Return

Eligible individuals who have a lower or fixed income can file their return using the automated phone service, File my Return. Eligible individuals will receive an invitation letter from the CRA in the mail in February 2023. Follow the steps in the letter to use the service.

The service is free, secure, and easy-to-use. There are no paper forms to complete or calculations to do. You just have to answer a few automated questions over the phone. At the end of the call, you may receive an estimate of your net income, taxable income, and any refund that you may be eligible for. To receive this information, you will need to provide your personal identification number (PIN) when prompted. For information on how to create a PIN, visit our Use a PIN when you call us web page. You can still auto-file your tax return without a PIN.

If you are filing returns for the first time, you can file your return online using certified tax software.

If you received COVID-19 benefits issued by the CRA and filing your first return, make sure the CRA has the correct information on file for you, for example, your correct address and marital status. If the CRA does not have your current information, please update it before you file.

We encourage you to file online, rather than on paper. If you file a paper return, it will take longer and your notice of assessment may go to the wrong address.

You may be able to file returns for tax years 2017 and after using certified tax software.

If you received COVID-19 benefits issued by the CRA or have filed in the past, to avoid delays in receiving your notice of assessment or it going to the wrong address, make sure the CRA has the correct information on file for you. If the CRA does not have your current information, please update it before you file.

If you are filing returns from before 2017, you will need to file paper returns. These returns can be found on our tax packages for all years web page.

The CRA will charge you a late-filing penalty if you file your 2022 tax return after the due date and you owe tax that remains unpaid at that time.

The CRA encourages you to come forward and correct inaccurate or incomplete information, or to disclose information not previously reported through the Voluntary Disclosures Program (VDP). If the CRA accepts your application, you will receive relief from prosecution, and in some cases, be eligible for relief from penalties and some of the interest you would normally be required to pay.

If you are living outside Canada, but are considered a Canadian resident for tax purposes and have a Canadian mailing address, we strongly encourage you to file your return online.

Non-resident Canadians who do not receive their income tax package by February 20, 2023, should download and print the income tax package online at Ca-ciconline.com/taxes-general-package.

To lessen the impacts of international mail delays for non-residents, the CRA is currently accepting tax returns by fax to one of our tax centres.

If you are a resident of Canada with a non-Canadian mailing address, the EFILE service will now accept your T1 return for the 2021 and later tax years. However, this change doesn’t apply to the NETFILE service, which still requires a Canadian mailing address.

If you are not sure about your residency status for Canadian tax purposes, see Determining your residency status.

The Underused Housing Tax (UHT) is an annual 1% tax on the ownership of vacant or underused housing in Canada that took effect on January 1, 2022. The tax usually applies to non-resident, non-Canadian owners. In some situations, however, it also applies to Canadian owners. If you are an affected owner of a residential property in Canada on December 31, you must file an UHT return for the calendar year. Even if your ownership of the property qualifies for an exemption and you do not owe any tax, you still must file a return. Services for the UHT will be added in both My Account and My Business Account for those that need to manage taxes on properties within Canada and that do not meet the usage requirements. For more information, go to Underused Housing Tax.

Our digital services use a high level of online protection, to keep your personal information safe.

To ensure that Canadians can feel confident using our digital services, we have added some new security measures. These measures include captcha, which helps distinguish between human users and bots when signing in to CRA portals. A captcha requires you to enter specific characters or identify specific images before you can access digital services.

As well, we have added multi-factor authentication for all users to help make your CRA sign-in services more secure! To ensure everyone can use it, we’ve introduced a new passcode grid option. Learn more at Multi-factor authentication to access CRA sign-in services.

We have also introduced an optional, additional security measure that allows you to set a unique personal identification number (PIN) for your account so you can identify yourself quickly and securely on the phone with the CRA. You can create your PIN through My Account.

We also encourage Canadians to help protect their personal information by using a unique and strong password for each online account. Do not reuse the same password for different systems and applications, and regularly monitor all your online accounts for suspicious activity.

As an additional security measure, all My Account users must have an email address on file. This service notifies you by email if important information, including your address or direct deposit information, has been changed on our records. If we notify you of a change you did not authorize, you should contact us immediately through the individual tax enquiries line at 1-800-959-8281 and select the option “report suspected fraud or identity theft” to speak to a specialized agent as quickly as possible.

Before calling the CRA, we encourage you to check our digital services. Many answers can be found in our improved web content or by using CRA sign-in services like My Account. Or you can ask your general tax filing questions online to Charlie, our helpful chatbot.

You can get general information from our:

• Get ready to do your taxes web pages
• Tax Information Phone Service (TIPS): 1-800-267-6999
• Telerefund service: 1-800-959-1956
• Individual tax enquiries line: 1-800-959-8281
  The individual tax enquiries line is open Monday to Friday 8am to 8pm, local time, and Saturday 9am to 5pm, local time, except on holidays.

If you are a small business owner or self-employed, you can get information by:

• using our business and self-employed phone service: 1-800-959-5525
• booking a phone call, video conference or a group webinar with our Liaison Officer Service

Everyone makes mistakes. If you make a mistake on your income tax and benefit return, it can take longer for us to review your return and prevent you from getting any tax refund, credit or benefit on a timely basis. Mistakes can also lead to a higher chance of a review or an audit of your return.

To help you avoid mistakes, below is a list of some errors:

Not reporting all income – Make sure you report your income from all sources, including:

• tips and gratuities
• temporary jobs
• part-time jobs
• income from sales of goods or services if you are carrying on a business (such as side jobs)
• income from the platform economy, if you are carrying on a business, which includes ridesharing, accommodation sharing, gigs, peer-to-peer sales and social media activities by using digital platforms
• income from online business activities
• foreign income (including interest and other income from investments held outside Canada)

As a Canadian resident, you are subject to Canadian income tax on your worldwide income from all sources. You should report all the income you earn (both monetary and non-monetary), whether you receive it in cash or merchandise, or if it’s reported as income on your T4 or other tax slips. You should receive most of your slips from your employer, payer, or administrator by the end of February.

If you have not received a slip or if you have lost or misplaced one, you should ask the issuer for a copy. To avoid delays, you can also view most slips and tax information online through My Account. Register or sign in before tax season to make sure you have access and your personal information is up to date.

Not supporting business income and expense claims – If you’re a sole proprietor or self-employed, make sure you keep good records to support your business income and expenses. Reconciling the income recorded in your books to independent sources including bank statements and statements of earnings from other sources, such as digital platforms, can help to ensure the accuracy of your records. If we audit your income tax and benefit return, having good records on hand will make the process faster and easier.

Not keeping personal information up to date – It is important to tell us as soon as possible about any change in your address, direct deposit details or marital status (required by law). This helps avoid any disruption to your refund and benefit or credit payments.

Personal expenses – You cannot deduct expenses that are personal to you from your income. Examples of these non-deductible amounts include funeral and wedding expenses, loans to family members, and any loss on the sale of personal-use property like a principal residence or an automobile. If we find a mistake or a claim that does not apply to your situation, we will adjust your income tax and benefit return accordingly.

Writing the amount of your partial payment on your paper return – if you are paying only part of your balance owing, don’t write this amount on your paper return. The payment you send with your return will be counted as a payment towards your tax return balance. It will then show as a payment on filing on your notice of assessment.

Filing Form T1135, Foreign Income Verification Statement, late – At any time in 2021, if you owned or held specified foreign property and the total cost of all such property was more than CDN$100,000, you have to file Form T1135. Generally, you must file Form T1135 by the due date of your income tax return. A partnership must file Form T1135 by the due date of the partnership information return, even if the income tax return (or the partnership information return) is not required to be filed.

A late-filing penalty applies if you do not file Form T1135 by the filing due-date. Substantial penalties could apply where such failure is done knowingly or under circumstances amounting to gross negligence.

For more information regarding penalties, see the Table of penalties.

If you are filing Form T1135 electronically, send it separately from your income tax and benefit return. You will receive a confirmation number to confirm we received it.

If you think you may have made a mistake, see Question 52. If you are a small business owner or self-employed, you can get free tax help by booking a virtual visit by phone or videoconference with a Liaison Officer. Liaison Officers can answer your tax-related questions (income, GST/HST, payroll), help you better understand possible business deductions, and show you how to avoid common errors. To book your virtual visit or webinar, go to Liaison Officer Service.

Yes. If you did not file Form T1135 or if the information you provided is incomplete, the CRA encourages you to come forward and correct inaccurate or incomplete information, or to disclose information not previously reported through the Voluntary Disclosures Program (VDP). If the CRA accepts your application, you will receive prosecution relief, and in some cases, penalty relief and partial interest relief that you would have otherwise needed to pay.

The VDP is also available for all taxpayers who would like to disclose information they did not report or correct information they already submitted, as long as they meet certain conditions.

A non-refundable tax credit reduces the tax you may owe. However, if the total of your non-refundable tax credits is more than what you owe, you won’t get a refund for the difference.

My Account is a secure, easy and convenient tool that lets you view your income tax and benefit information and manage your tax affairs online. You can use My Account to:

• change your personal information, such as your address, phone number and marital status
• make a payment
• track the status of your return
• receive email notifications when you have correspondence to view from the CRA and when important information is changed on your account
• view your tax slips and notice of assessment
• view and print your proof of income statement
• ask for a change to your return using Change My Return
• check your benefit and credit payment dates and amounts
• apply for child benefits
• check the status of your Form RC66, Canada Child Benefits Application, and update or view information about the children in your care
• view uncashed cheques from the CRA and ask for a replacement payment
• view your disability tax credit information
• check the deduction limit for your registered retirement savings plan and the contribution limit for your tax-free savings account
• set up a personal identification number to identify yourself when calling the CRA
• and more

You can go online to register for My Account. You will have to create a CRA user ID and password or use a sign-in partner.

To register using a CRA user ID and password you’ll need to provide us with personal information:

• your social insurance number, date of birth, and current postal code or zip code
• a line amount from one of your past income tax and benefit returns. Have a copy of your two most recent returns handy. The line amount requested will vary. It could be from the current tax year or the previous one. To register, a return for one of these two years must have been filed and assessed

Next, you’ll need to:

• create a CRA user ID and password
• choose and answer five security questions
• enroll in mandatory multi-factor authentication

After completing the above steps, you will have limited access to My Account.

After you’ve registered, you’ll have access to all the services available in My Account.

To register with a sign-in partner, you’ll need to:

• select “Sign-In Partner”
• on the Interac sign-in service page, choose the sign-in partner you want to use and sign in
• enter your social insurance number, date of birth, and current postal code or zip code
• have a copy of your income tax and benefit returns from the last two years handy. To register, you must have filed a return for one of these two years
• enter the requested amount from one of your returns. The line amount requested will vary and could be from the current tax year or the previous one
• enroll in the multi-factor authentication process

To complete your registration and have full access to My Account you need to:

• receive the CRA security code that is sent to you by mail. The CRA security code has an expiry date. Follow the instructions provided before the code expires. If your code has expired, call 1-800-959-8281 to have a new one issued to you
• return to My Account, select “Sign-In Partner,” enter the requested information, and when asked, enter your CRA security code

We have added multi-factor authentication for all users to help make our CRA sign-in services more secure! Learn more at Multi-factor authentication to access CRA sign-in services.

If you have a provincial digital ID, you can use it to sign in to My Account. This service is only for British Columbia and Alberta residents at this time.

To sign in again, go to the CRA sign-in services page. You will have full access to My Account.

This service lets you receive email notifications from the CRA when important changes are made on your account and when you have mail to view in My Account.

We take the protection of Canadians’ tax information very seriously. To better protect you and your personal information we require that you provide your email address to use My Account, as an extra layer of security. Through an email notification, the CRA will notify you of important information, including if your address or direct deposit information has been changed on CRA records. If you receive a CRA email notification about a change that you did not authorize, you should contact the CRA as soon as possible.

My Account users are required to have an email address on file with the CRA to help protect their accounts from fraudulent activity. This security feature ensures that you receive email notifications when important changes are made to your account.

While some email notifications will be mandatory to ensure the security of your account, such as when your address or direct deposit information is changed, you will be able to choose to receive additional optional notifications, such as when you have uncashed cheques.

This security feature will not affect your preferred method of receiving CRA mail. You will have the option to receive mail either by paper or an email notification when you have new mail to view in My Account. To receive email notifications when you have new mail to view in My Account and to stop receiving paper mail through Canada Post, you must set your correspondence preferences to “Electronic mail”.

If you are new to My Account, you will be asked to provide your email address as part of the registration process.

Sign in before tax season to make sure you have access and your personal information is up to date.

The CRA will never use aggressive language or tone, ask for prepaid credit cards, threaten arrest, or threaten to send police. A CRA email notification will only advise you that you have mail to view in My Account or that important information was changed on CRA records. A notification will never ask you to confirm information or click on a link. Emails sent from the CRA’s email notification service will have the sender name "Canada Revenue Agency / Agence du revenue du Canada."

We have got a range of digital services to help you file this tax season. Most of these services require access to My Account. Register or sign in before tax season to make sure you have access to My Account and that your personal information is up to date.

Our digital services

• Auto-fill my return lets you and your authorized representatives automatically fill in parts of your return with the information the CRA has on file. To use the service, you must be registered for My Account and file online with certified tax software.
• Express NOA lets you and your authorized representatives view your notice of assessment (NOA) right after the CRA has received and processed your return. To use the service, you must be registered for My Account and file online with certified tax software. If an accountant or tax professional files your return, ask them for your notice of assessment.
• Email notifications send you an email when important changes have been made to your account, such as your address or direct deposit information. It will also tell you if paper mail we sent to you was returned to us. This service is a fraud prevention measure. Set your correspondence preferences to “Electronic mail” to receive email notifications for new mail in My Account and to stop receiving paper mail through Canada Post.
• ReFILE lets you change your return using certified tax software.
• File my Return lets eligible individuals who have a low or fixed income auto-file their return for free using an automated phone service.
• Tax Information Phone Service (TIPS) allows you to check your tax account balance and find out your last payment amount and date.
• Check CRA processing times lets you check estimated CRA processing times using the tool available on Ca-ciconline.com. The tool gives you processing times based on information selected in drop-down menus, and it indicates when a response can be expected for various programs. The information provided is the same as you would receive by calling the CRA.
• Charlie the CRA chatbot answers general tax-filing questions and can be found on the CRA homepage and many other of our web pages on Ca-ciconline.com.
• View uncashed cheques from the CRA in My Account and, if necessary, request a replacement payment.
• Personal identification number (PIN) lets you create a PIN when you call the CRA on the individual tax enquiries and the benefit enquiries lines. A PIN is a fast and secure way to identify yourself when you call us, and it can help us determine if someone is impersonating you. You can create a PIN in My Account or with the help of one of our agents.

The fastest way to get your refund is by combining online filing with direct deposit. You could get your refund in as little as eight business days. Direct deposit is fast, convenient, and secure. You can also register for CRA direct deposit through your financial institution.

You can check the status of your return through My Account. To find the date we target to complete processing your return, you can go to Check CRA processing times. Our service standard is to issue your notice of assessment (NOA) within two weeks of receiving your digital return. If you are eligible to use the Express NOA service, you will be able to view your NOA right after the return has been received and processed by the CRA. Canadians who file electronically and who are signed up for direct deposit may get their refund in as little as eight business days.

It may take 10 to 12 weeks for us to process paper returns. The CRA processes them in the order it receives them.

As a general rule, you have to keep all supporting documents for at least six years from the end of the last tax year they relate to. However, if you filed your income tax and benefit return late, keep your documents for six years after the day you filed your return. These documents help support any deduction or credit you claimed.

If you are self-employed or a sole proprietor, you may need to keep some of your business records for a longer period of time.

Although owing income tax can be a normal occurrence, it is important to address it without delay. Income tax debt can accrue interest. If you owe money to the CRA but cannot pay your balance when it's due, we still encourage you to file your income tax and benefit return on time.

We encourage you to contact us if you cannot pay the full amount owed on time. We understand that a tax debt payment could present a significant financial hardship. We can help you find a payment option that will allow you to pay your balance owing over time. The CRA charges interest on what you owe until your balance is paid. To discuss a payment arrangement, call us at 1-888-863-8657.

In some circumstances, you may ask for relief from penalties and interest, and reduce the amount you owe. Go to Cancel or waive penalties and interest for more information.

You can pay your tax in different ways:

• through your financial institution’s online or telephone banking service
• through the new “Proceed to Pay” buttons in My Account. The information you need to make a payment will show after you select a payment method:
  • My Payment – Using your Visa® Debit, Debit MasterCard®, or Interac® Online debit card from a participating financial institution
  • Pre-authorized debit from your Canadian chequing account
  • By cash or debit at any Canada Post outlet, using the RV code on a remittance voucher or a QR code, which you generate from the CRA web pages
• using the My Payment service in My Account
• by credit card, PayPal, or Interac e-Transfer through a third-party service provider
• by setting up a pre-authorized debit agreement to pay from your Canadian chequing account

The best way to ensure that your payment is received on time and avoid arrears interest is to use one of our electronic payment options.

If you still want to make a payment in person, you can pay:

• at any Canada Post outlet, using cash or a debit card. To do so, you will need a QR code. You can create a QR code using My Account or MyCRA. A Canada Post clerk will scan the QR code so that we can credit your account. The service fee is based on the amount of your payment. If you create a QR code from our web pages, the fee will display with your code.
• at a Canadian financial institution with a remittance voucher. You can order personalized remittance vouchers and in some cases print your own. See Order remittance vouchers or payment forms.

The payment deadline for individuals is April 30, 2023. A payment will be considered on time if the CRA receives it or it is processed at a Canadian financial institution by midnight on May 1, 2023. Even if you cannot pay the balance owing on or before April 30, 2023, you should still file your income tax and benefit return on time to avoid a late-filing penalty and any interest charges thereon.

If you have a balance owing for the year and do not file your income tax and benefit return on time, you will be charged a late-filing penalty. The penalty is 5% of your balance owing that remained unpaid when the return was required to be filed, plus an additional 1% for each full month your return is late (up to a maximum of 12 months).

If you were charged a late-filing penalty on any of your returns for 2019 to 2021 and you have been sent a demand to file a tax return for 2022, your late-filing penalty for 2022 may be higher. The penalty is 10% of your balance owing that remained unpaid when the return was required to be filed, plus an additional 2% for each full month your return is late (to a maximum of 20 months).

The Minister may grant relief from penalties or interest when the following types of situations prevent a taxpayer from meeting their tax obligations:

• extraordinary circumstances
• actions of the CRA
• inability to pay or financial hardship
• other circumstances

For more information about the circumstances that may warrant relief from penalties and interest, see Cancel or waive penalties and interest.

We recognize that you are doing your best to file accurate tax returns. However, if you realize that you have made a mistake, do not file another return for that year. Wait until you receive your notice of assessment before making any changes to your return.

Generally, you can request a change only to a return for a tax year ending in any of the 10 previous calendar years. For example, a request made in 2023 must relate to the 2013 tax year or later.

You can request an adjustment to your return by using Change my Return in My Account or ReFILE through NETFILE-certified software. With the ReFILE service, you can find out right away if your refund or amount owing has changed. It’s quick and simple!

You may also mail a paper Form T1-ADJ, T1 Adjustment Request with any supporting documents to your tax centre (listed on the form).

You can file a formal dispute or objection if you think the CRA misinterpreted the facts of your situation or applied the law incorrectly. Go to File an objection to find out the best option for you.

If you have compliments, suggestions or are not satisfied with the services you received from us, we encourage you to make your voice heard, as your feedback is important in helping us put people first. The CRA is committed to serving you with high standards of accuracy, professionalism, courtesy, and fairness, and we welcome all input that enables us to meet that commitment.

For more information on:

• your rights and what you can expect when you deal with the CRA, go to Taxpayer Bill of Rights
• how to submit service feedback, go to Submit Service Feedback or complete Form RC193, Service Feedback
• how to file a complaint if you believe you have experienced a reprisal, go to Reprisal Complaints