On this page

• New for 2023
• Before you file
• Completing your return
• Supporting documents
• After you file your return
• Digital services for individuals
• For more information
• Retirement income summary table
• Download a copy of Federal income tax and benefit information for 2023
• Prior years

New for 2023

This section includes proposed, announced and enacted tax changes for the year. When tax changes become law as proposed or announced, they will be effective for the tax year or as of the dates given. If new legislation is introduced, information will be available at Personal income tax: What's new for 2023.

New items are flagged with NEW! throughout.

CRA services

Electronic remittances or payments above $10,000

As of January 1, 2024, remittances or payments to the Receiver General of Canada should be made as an electronic payment if the amount is more than $10,000. Payers may face a penalty unless they cannot reasonably remit or pay the amount electronically. For more information, go to Payments to the CRA.

Individuals and families

Advanced Canada workers benefit

Advance payments of the Canada workers benefit (CWB) are now issued automatically under the ACWB to those who received the benefit in the previous tax year. As a result, Form RC201, Canada Workers Benefit Advance Payments Application, has been discontinued.

Starting in 2023, amounts from your RC210 slip are to be reported on Schedule 6, Canada Workers Benefit, in order to calculate the amount to enter on line 41500 of your return. If you are married or have a common-law partner, you can choose who will claim the basic amount for the CWB regardless of who received the RC210 slip for the basic amount.

For more information about the advanced CWB, go to Canada Workers Benefit.

Deduction for tools (tradespersons and apprentice mechanics)

Starting in 2023, the maximum employment deduction for tradesperson’s eligible tools has increased from $500 to $1,000.

As a result, the threshold for expenses eligible for the apprentice mechanics tools deduction has also changed. For more information about tools deductions for tradespersons and apprentice mechanics, go to line 22900 or see Guide T4044, Employment Expenses.

Federal, provincial and territorial COVID-19 benefit repayments

Federal, provincial and territorial COVID-19 benefit repayments made after December 31, 2022 can be claimed as a deduction on line 23200 of your 2023 return.

First home savings account (FHSA)

The FHSA is a new registered plan to help individuals save for their first home. Starting April 1, 2023, contributions to an FHSA are generally deductible and qualifying withdrawals made from an FHSA to purchase a qualifying home are tax-free. If you opened one or more FHSAs in 2023, complete Schedule 15, First Home Savings Account Contributions, Transfers and Activities.

For more information about the FHSA, go to First Home Savings Account (FHSA).

Multigenerational home renovation tax credit (MHRTC)

The MHRTC is a new refundable tax credit that allows an eligible individual to claim certain renovation costs to create a secondary unit within an eligible dwelling so that a qualifying individual can reside with their qualifying relation. If eligible, you can claim up to $50,000 in qualifying expenditures for each qualifying renovation completed, up to a maximum credit of $7,500 for each claim you are eligible to make. For more information and to make a claim, see Schedule 12.

Property flipping

Starting January 1, 2023, any gain from the disposition of a housing unit (including a rental property) located in Canada, or a right to acquire a housing unit located in Canada, that you owned or held for less than 365 consecutive days before its disposition is deemed to be business income and not a capital gain, unless the property was already considered inventory or the disposition occurred due to, or in anticipation of certain life events. For more information about flipped property and life-event exceptions, see Schedule 3, Capital Gains (or Losses).

Return of fuel charge proceeds to farmers tax credit

The Return of fuel charge proceeds to farmers tax credit is now available to self-employed farmers and individuals who are members of a partnership operating a farming business with one or more permanent establishments in Alberta, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, Prince Edward Island or Saskatchewan. If eligible, a portion of your fuel charge proceeds may be returned to you. For more information, see line 47556.

Before you file

Use the information in the tax package, along with your information slips, receipts and supporting documents, to complete your return.

Who has to file a return

File a 2023 return if:

• You have to pay tax for the year
• You want to claim a refund
• You want to claim the Canada workers benefit (CWB) and receive advanced Canada workers benefit (ACWB) payments in the year
• You or your spouse or common-law partner want to begin or continue receiving credits and benefits such as:
  • the Canada child benefit (CCB) and related provincial and territorial benefits
  • the goods and services tax ⁄ harmonized sales tax (GST/HST) credit and related provincial and territorial credits and benefits
  • the climate action incentive payment (CAIP) (depending on your province or territory of residence)
  • the guaranteed income supplement (GIS)

• The CRA sent you a request to file a return
• You and your spouse or common-law partner are jointly electing to split pension income (see line 11600)
• You disposed of capital property (which could be a principal residence) or realized a taxable capital gain in the year
• You have to repay all or part of your old age security (OAS) benefits or employment insurance (EI) benefits
• You have not repaid all of the amounts you withdrew from your registered retirement savings plan (RRSP) under the Home Buyers’ Plan (HBP) or Lifelong Learning Plan (LLP)
• You have to contribute to the Canada Pension Plan (CPP) for 2023 (this can apply if your total net self-employment income and pensionable employment income is more than $3,500)
• You are paying EI premiums on self-employment income or other eligible earnings
• You have incurred a non-capital loss in the year that you want to be able to apply to other years
• You want to transfer unused tuition fees or carry forward unused tuition, education and textbook amounts to a future year
• You want to report income that would allow you to contribute to an RRSP, a pooled registered pension plan (PRPP) or a specified pension plan (SPP) to keep your RRSP deduction limit for future years up to date (see Schedule 7)
• You opened a first home savings account (FHSA) in 2023 and want to keep your FHSA participation room up to date (see Schedule 15)
• You want to carry forward the unused investment tax credit on expenditures you incurred during the current year to a future year 
• You want to report income that will allow you to increase your Canada training credit limit

Deceased persons

If you are the legal representative (executor, administrator or liquidator) for the estate of a person who died in 2023, you may have to file a 2023 return for that person.

Send the legal document that names you as the legal representative, such as a complete copy of the will, grant of probate or letters of administration, to the CRA.

If there is no legal document naming a legal representative, you may request to be the representative by completing Form RC552, Register as Representative for a Deceased Person.

Send the document to the CRA online using Represent a Client or by mail to the tax centre of the person who died.

For more information, see Guide T4011, Preparing Returns for Deceased Persons, and Information Sheet RC4111, What to Do Following a Death (includes "Request for the Canada Revenue Agency to Update Records").

Residential ties

To determine an individual’s residency status, all of the relevant facts in each case must be considered, including residential ties with Canada and the length of time, purpose, intent and continuity of the stay while living inside and outside Canada.

Significant residential ties to Canada include:

• a home in Canada
• a spouse or common-law partner in Canada
• dependants in Canada

Secondary residential ties that may be relevant include:

• personal property in Canada, such as a car or furniture
• social ties in Canada, such as memberships in Canadian recreational or religious organizations
• economic ties in Canada, such as Canadian bank accounts or credit cards
• a Canadian driver's licence
• a Canadian passport
• health insurance with a Canadian province or territory

For more information, see Income Tax Folio S5-F1-C1, Determining an Individual’s Residence Status.

Deemed residents

You may be a deemed resident of Canada for tax purposes if one of the following applies:

• On December 31, 2023, you were living outside Canada, you were not considered to be a factual resident of Canada because you did not have significant residential ties in Canada, and you were a government employee, a member of the Canadian Forces including their overseas school staff, or working under a Global Affairs Canada assistance program. This can also apply to the family members of an individual who was in one of these situations
• You stayed in Canada for 183 days or more in the tax year, do not have significant residential ties with Canada, and are not considered a resident of another country under the terms of a tax treaty between Canada and that country

Non-residents

You are a non-resident for tax purposes if one of the following applies:

• You normally live in another country and are not considered to be a factual resident of Canada
• You do not have significant residential ties in Canada and one of the following applies:
  
  • You live outside Canada throughout the tax year
  • You stay in Canada for less than 183 days in the tax year

Deemed non-residents of Canada

You were a deemed non-resident of Canada in 2023 if you would have been considered a resident of Canada (or a deemed resident of Canada) but, under a tax treaty between Canada and another country, you were considered a resident of the other country.

You become a deemed non‑resident of Canada when your ties with the other country are such that, under the tax treaty, you would be considered a resident of that other country and not of Canada. In this case, the same rules that apply to non‑residents of Canada will apply to you as a deemed non‑resident (including the way you complete your return).

Which tax package is for you

Generally, you should use the income tax package for the province or territory where you resided on December 31, 2023. However, if any of the following situations apply to you, use the income tax package specified:

• If you resided in Quebec on December 31, 2023, use the income tax package for residents of Quebec to calculate your federal tax only. You must also file a Revenu Québec Income Tax Return
• If you are filing a return for a person who died in 2023, use the income tax package for the province or territory where that person resided at the time of death
• If you emigrated from Canada in 2023, use the income tax package for the province or territory where you resided on the day you left Canada
• If you had residential ties in more than one province or territory on December 31, 2023, use the income tax package for the province or territory where you had your most important residential ties (for example, if you usually reside in Ontario but were going to school in Alberta or Quebec, use the income tax package for Ontario)
• If you resided outside Canada on December 31, 2023, but kept significant residential ties with Canada, you may be considered a factual resident of Canada. Use the income tax package for the province or territory where you kept your residential ties

• If you resided outside Canada on December 31, 2023, and were considered a deemed resident or non-resident of Canada, use the Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada
• If you were a deemed resident of Canada on December 31, 2023, reporting only income from a business with a permanent establishment in a province or territory, use the income tax package for that province or territory
• If you were a non-resident of Canada throughout 2023 reporting only income from employment in Canada or from a business or partnership with a permanent establishment in Canada, use the income tax package for the province or territory where you earned the income (see Guide T4058, Non-Residents and Income Tax, for the special rules that apply)

Other publications you may need

You may need one or more of the following publications if you did not live in Canada all year:

• If you were a factual resident of Canada in 2023, complete Form T1248 Schedule D – Information about your Residency Status
• If you were a non-resident employed in Canada or carrying on business in Canada, or you disposed of a taxable Canadian property, see Guide T4058, Non-Residents and Income Tax
• If you were a non-resident while receiving rental income from real or immovable property in Canada, see Guide T4144, Income Tax Guide for Electing under Section 216
• If you were a non-resident while receiving certain other types of income from Canada (including pensions and annuities), see Guide T4145, Electing under Section 217 of the Income Tax Act
• If you were a newcomer to Canada in 2023, see Pamphlet T4055, Newcomers to Canada, for the special rules that apply
• If you emigrated from Canada during 2023, go to International and non-resident taxes for the special rules that apply
• If you were a non-resident of Canada at any time in 2023 receiving an OAS pension from Canada, see Guide T4155, Old Age Security Return of Income (OASRI) Guide for Non-Residents

Due dates

Your 2023 return and payment are due on or before the date below that applies to you:

• For most people, the return is due April 30, 2024, and payment is due April 30, 2024
• For a self-employed person and their spouse or common-law partner with business expenditures that relate mostly to a tax shelter investment, the return is due April 30, 2024, and payment is due April 30, 2024
• For a self-employed person and their spouse or common-law partner (other than those stated above), the return is due June 15, 2024, and payment is due April 30, 2024
• For a deceased person and their surviving spouse or common-law partner, go to What to do when someone has died or see Guide T4011, Preparing Returns for Deceased Persons

Exception

When a due date falls on a Saturday, Sunday or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. Your payment is considered on time if it is received on the first business day after the due date.

For more information, go to Due dates and payment dates.

Penalties and interest

Penalties

The CRA may charge you a penalty if any of the following applies:

• You filed your return late and you owe tax for 2023
• You failed to report an amount on your 2023 return and you also failed to report an amount on your return for 2020, 2021 or 2022
• You knowingly, or under circumstances amounting to gross negligence, made a false statement or an omission on your 2023 return

Interest on your balance owing

If you have a balance owing for 2023, the CRA will charge compound daily interest starting May 1, 2024, on any unpaid amount owing for 2023. This includes any balance owing if the CRA reassesses your return.

Interest on your refund

The CRA will pay you compound daily interest on your tax refund for 2023 in some situations. The calculation will start on the latest of the following three dates:

• May 30, 2024
• the 30th day after you file your return
• the day you overpaid your taxes

Cancel or waive penalties and interest

The CRA administers legislation, commonly called taxpayer relief provisions, that allows the CRA the discretion to cancel or waive penalties and interest when taxpayers cannot meet their tax obligations due to circumstances beyond their control.

The CRA’s discretion to grant relief is limited to any period that ends within 10 calendar years before the year in which a relief request is made.

For penalties, the CRA will consider your request only if it relates to a tax year or fiscal period ending in any of the 10 calendar years before the year in which you make your request. For example, your request made in 2023 must relate to a penalty for a tax year or fiscal period ending in 2013 or later.

For interest on a balance owing for any tax year or fiscal period, the CRA will consider only the amounts that accrued during the 10 calendar years before the year in which you make your request. For example, your request made in 2023 must relate to interest that accrued in 2013 or later.

Taxpayer relief requests can be made online using the CRA’s My Account, My Business Account (MyBA) or Represent a Client digital services.

You can also fill out Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties and Interest, and send it to the CRA online using My Account, My Business Account or Represent a Client or by mail to the designated office shown on the last page of Form RC4288.

For information about how to submit documents online, go to Submit documents online.

For details about the required supporting documents, relief from penalties and interest and other related forms and publications, go to Cancel or waive penalties or interest at the CRA.

Ways to file your return

NETFILE

Use the CRA’s secure service to complete and file your return electronically using certified tax preparation software or a web application. Go to File your taxes online: Understand NETFILE for a list of software and applications, including some that are free.

EFILE

This is a secure CRA service that lets authorized service providers, including discounters, complete and file your return electronically. For more information, go to EFILE for individuals.

SimpleFile by phone

This is a free and secure CRA service available to eligible individuals who have low or fixed income and whose tax situations stay the same from year to year.

If you are eligible, you will receive an invitation by letter in the mail. You will then be able to file your return by giving the CRA some personal information and answering a series of short questions through an automated phone service. You do not have to fill out any paper forms or do any calculations.

File a paper return

Complete and file the return included in this tax package. If you need a paper version of other forms and publications, go to Forms and publications or call 1-800-959-8281.

Get help doing your taxes

The following services may help you to complete your tax return based on your personal tax situation.

Community Volunteer Income Tax Program (CVITP) and Income Tax Assistance – Volunteer Program (for residents of Quebec)

If you have a modest income and a simple tax situation, volunteers can complete your tax return for free.

To find out if you qualify for these services and to find a tax clinic, go to Free tax clinics or call the CRA at 1-800-959-8281. If you want to become a volunteer, go to Volunteer to do taxes for people in your community.

Tax Information Phone Service (TIPS)

For tax information by telephone, use the CRA’s automated service, TIPS, by calling 1-800-267-6999.

Individual enquiries by phone

Call 1-800-959-8281 from Canada or the United States. TIPS is available 24 hours a day, 7 days a week.

Agents are available Monday to Friday (except holidays), 8 am to 8 pm (local time), and on Saturdays (except holidays) from 9 am to 5 pm (local time).

Individuals in the territories

Call 1-866-426-1527 for tax and benefit information for individuals living in the territories. This is a dedicated phone line available only to residents of Yukon, the Northwest Territories, and Nunavut (area code 867).

Business enquiries by phone

Call 1-800-959-5525. TIPS is available 24 hours a day, 7 days a week.

Agents are available Monday to Friday (except holidays), 8 am to 8 pm (local time), and on Saturdays (except holidays) from 9 am to 5 pm (local time).

Businesses in the territories

Call 1-866-841-1876 for tax information for businesses operating in the territories. This is a dedicated phone line available only to residents of Yukon, the Northwest Territories, and Nunavut (area code 867).

Teletypewriter (TTY) users

If you use a TTY for a hearing or speech impairment, call 1-800-665-0354.

If you use an operator-assisted relay service, call the CRA’s regular telephone numbers instead of the TTY number.

Gather your documents

Gather all of the information slips, receipts, and supporting documents that you need to report your income and claim any deductions, credits or expenses.

Missing slips or receipts

File your return on time even if you do not have all of your slips or receipts. You are responsible for reporting your income from all sources to avoid any penalties and interest that could be charged.

If you have not received your slips by early April or if you have any questions about an amount on a slip, contact the payer.

If you know you won’t be able to get a missing information slip by the due date, use your final pay stub or statement to estimate your income and any related deductions, credits and expenses you can claim. Enter the estimated amounts on the appropriate lines of your return.

Completing your return

1. Fill out Step 1 – Identification and other information

   Use the instructions on your return to complete Step 1.

   Expand all - Step 1
   Collapse all - Step 1
   • Email address

     Enter your email address on your return if you would like to receive email notifications from the CRA and you agree to the terms of use for email notifications below. You can also register for email notifications by signing in to My Account for Individuals and selecting the “Notification preferences” service.

     Terms of use for email notifications

     • The CRA will use the email address provided to notify you about any CRA mail available in My Account, when certain changes are made to your account information, and other important account information
     • Any mail that is eligible for electronic delivery will no longer be printed and mailed
     • The notifications that are eligible for this service may change. You may not always be notified when new types of notifications are added or removed from this service
     • To view CRA mail online, you must be registered for My Account or your representative must be registered for Represent a Client and be authorized on your account
     • All CRA mail available in My Account is presumed to have been received on the date that the email notification is sent
     • It is your responsibility to make sure that the email address provided to the CRA is up to date
     • CRA email notifications are subject to the terms of any agreement with your mobile carrier or Internet service provider. You are responsible for any fees imposed by them
     • Email notifications are sent unencrypted and unsecured. They could be lost, intercepted, viewed or altered by others who have access to your email account. You accept this risk and acknowledge that the CRA will not be liable if you are unable to access or receive the email notifications, nor for any delay or inability to deliver notifications
     • These terms of use may change from time to time. The CRA will provide advance notice of the effective date of any new terms. You agree that the CRA may notify you of these changes by emailing the new terms, or notice of where to find them, to the email address that you provided. You agree that your use of the service after the effective date of any change to these terms constitutes your agreement to the new terms. If you do not agree to the new terms, you must remove your email address from My Account and no longer use the service

   • Social insurance number (SIN)

   • Marital status

   • Residence information

     Enter the province or territory where you lived or were considered to be a factual resident on December 31, 2023.

   • Your spouse's or common-law partner's information

     Enter the information and amounts that are reported on your spouse’s or common-law partner’s return. If they are not filing a return, enter the amounts that would be reported as if they were filing a return even if their income is zero. 

     Notes

     Your spouse or common-law partner may still have to file a 2023 return even if you enter their amounts on page 1 of your return. See Who has to file a return.

     If you became separated or widowed in the year, enter on page 1 of your return the following information about your former or deceased spouse or common-law partner to claim certain credits:

     • their first name 
     • their social insurance number 
     • their net income before the separation or before they died 

   • Residency information for tax administration agreements

   • Elections Canada

   • Foreign property

     Specified foreign property includes all of the following:

     • funds or intangible or incorporeal property (patents, copyrights, etc.) situated, deposited or held outside Canada
     • tangible or corporeal property situated outside Canada
     • a share of the capital stock of a non-resident corporation held by the taxpayer or by an agent on behalf of the taxpayer other than a share of the capital stock of a non-resident corporation that is a foreign affiliate for which you are required to file Form T1134, Information Return Relating to Controlled and Non-Controlled Foreign Affiliates
     • an interest in a non-resident trust that was acquired for consideration, other than an interest in a non-resident trust that is a foreign affiliate
     • shares of corporations that are residents of Canada held by you or for you outside Canada
     • an interest in a partnership that holds a specified foreign property unless the partnership is required to file Form T1135, Foreign Income Verification Statement 
     • an interest in, or right with respect to, an entity that is a non-resident
     • a property that is convertible into, exchangeable for, or confers a right to acquire a property that is specified foreign property
     • a debt owed by a non-resident, including government and corporate bonds, debentures, mortgages and notes receivable
     • precious metals, gold certificates and futures contracts held outside Canada

     Specified foreign property does not include any of the following:

     • an interest in your registered retirement savings plan (RRSP), pooled registered pension plan (PRPP), registered retirement income fund (RRIF), registered pension plan (RPP), or tax-free savings account (TFSA)
     • foreign investments held in Canadian mutual funds
     • property used or held exclusively in the course of carrying on your active business
     • your personal-use property

     Note

     You have to file Form T1135 for 2023 no later than April 30, 2024, (June 15, 2024, if you or your cohabiting spouse or common-law partner carried on a business in 2023, other than a business whose expenditures are primarily made in the course of a tax shelter investment). For more information, see Form T1135.

2. Fill out Step 2 – Total income

   Income you earned that was not reported on an information slip must still be reported on your tax return.

   Line numbers

   Expand all - Step 2
   Collapse all - Step 2
   • Amounts that are not reported or taxed
   • Reporting foreign income and other foreign amounts

     Report, in Canadian dollars, your foreign income and other foreign currency amounts (such as expenses and foreign taxes paid). In general, the foreign currency amount should be converted using the Bank of Canada exchange rate in effect on the day it arises. The CRA also generally accepts an exchange rate from another source if it meets all of the following conditions.

     The source is:

     • widely available
     • verifiable
     • published by an independent provider on an ongoing basis
     • recognized by the market
     • used in accordance with well-accepted business principles
     • used to prepare financial statements (if any)
     • used regularly from year to year

     Other sources that the CRA generally accepts include rates from Bloomberg L.P., Thomson Reuters Corporation and OANDA Corporation.

     In certain circumstances, an average rate may be used to convert foreign currency amounts. See Income Tax Folio S5-F4-C1, Income Tax Reporting Currency. Also refer to this Folio for information about converting foreign amounts generally.

     For more information about converting foreign income taxes paid and reporting this amount on your return, see Income Tax Folio S5-F2-C1, Foreign Tax Credit.

   • Line 10100 – Employment income
   • Line 10400 – Other employment income
   • Line 11300 – Old age security (OAS) pension
   • Line 11400 – CPP or QPP benefits
   • Line 11500 – Other pensions and superannuation
   • Line 11600 – Elected split-pension amount
   • Line 11900 – Employment insurance and other benefits
   • Line 11905 – Employment insurance maternity and parental benefits, and provincial parental insurance plan benefits
   • Line 12100 – Interest and other investment income
   • Line 12200 – Net partnership income (limited or non-active partners only)
   • Line 12700 – Taxable capital gains
   • Line 12900 – Registered retirement savings plan (RRSP) income
   • NEW!Line 12905 – Taxable first home savings account (FHSA) income
   • NEW!Line 12906 – Taxable FHSA income – other
   • Line 13000 – Other income
   • Line 13010 – Taxable scholarships, fellowships, bursaries and artists’ project grants
   • Lines 13499 to 14300 – Self-employment income
   • Line 14500 – Social assistance payments
   • Other amounts you have to report on your return

     Retroactive lump-sum payments

     If you received a lump-sum payment of eligible income in 2022, parts of which were for previous years after 1977, you must report the whole payment on the appropriate line of your 2022 return. These amounts are shown on a completed Form T1198, Statement of Qualifying Retroactive Lump-Sum Payment, issued by the payer.

     You can ask the CRA to tax the parts from previous years as if you received them in those years. The CRA can apply this calculation to the parts that relate to years you were resident in Canada if the total of those parts is $3,000 or more (not including interest) and the result of the calculation is better for you. The CRA will tell you the result on your notice of assessment or reassessment.

     Loans and transfers of property

     You may have to report income, such as dividends (line 12000 of your return) or interest (line 12100 of your return) from property, including money and any replacement property, that you loaned or transferred to your spouse or common-law partner or a related minor (including a niece or a nephew) under 18 years of age at the end of 2022. This includes loans or transfers to a trust in favour of such a person.

     You may also have to report capital gains (line 12700 of your return) from property that you loaned or transferred to your spouse or common-law partner or to a trust for your spouse or common-law partner.

     For more information, see archived interpretation bulletins IT-510, Transfers and Loans of Property Made After May 22, 1985 to a Related Minor, and IT-511R, Interspousal and Certain Other Transfers and Loans of Property, and Guide T4013, T3 Trust Guide.

     Tax shelters

     To claim deductions, losses, or credits from tax shelter investments, see your T5003 and T5013 slips, and complete Form T5004, Claim for Tax Shelter Loss or Deduction.

3. Fill out Step 3 – Net income

   • Line 20600 – Pension adjustment
   • Line 20700 – Registered pension plan (RPP) deduction
   • NEW!Line 20805 – FHSA deduction 
   • Line 21000 – Deduction for elected split-pension amount
   • Line 21200 – Annual union, professional or like dues
   • Line 21400 – Child care expenses
   • Line 22100 – Carrying charges, interest expenses and other expenses
   • Line 22200 – Deduction for CPP or QPP contributions on self-employment income and other earnings
   • Line 22215 – Deduction for CPP or QPP enhanced contributions on employment income
   • Line 22900 – Other employment expenses
   • Line 23200 – Other deductions

4. Fill out Step 4 – Taxable income

   • Line 25300 – Net capital losses of other years
   • Line 25600 – Additional deductions

5. Fill out Step 5 – Federal tax

   Part A – Federal tax on taxable income

   Complete the appropriate column of the chart using the amount from line 26000 of your return.

   Part B – Federal non-refundable tax credits

   Expand all - Step 5
   Collapse all - Step 5
   • Newcomers to Canada and emigrants

     If you became or ceased to be a resident of Canada for tax purposes during 2023, you may have to reduce your claim for the amounts on lines 30000, 30100, 30300, 30400, 30425, 30450, 30500, 31800, 32400 and 32600, and in some cases, line 31600 of your return. For more information, see Pamphlet T4055, Newcomers to Canada, or go to Individuals – Leaving or entering Canada and non-residents.

   • Amounts for non-resident dependants

     In certain limited circumstances, you may be able to claim an amount for certain dependants who live outside Canada if they depended on you for support. For more information, see Income Tax Folio S1-F4-C2, Basic Personal and Dependant Tax Credits.

     Attach to your paper return your proof of payment for the support that you provided for your dependants. The proof of payment must include your name, the amount and date of your payments, and the dependant’s name and address. If you sent the payments to a guardian, the guardian’s name and address must also be on the proof of payment.

     If the dependants already have enough income or assistance for a reasonable standard of living in the country where they live, the CRA does not consider them to be dependent upon you for support.

     Note

     Gifts are not considered support.

   • Line 30800 – Base CPP or QPP contributions through employment income
   • Line 31000 – Base CPP or QPP contributions on self-employment income and other earnings
   • Line 31200 – Employment insurance premiums through employment
   • Line 31205 – Provincial parental insurance plan (PPIP) premiums paid
   • Line 31350 – Digital news subscription expenses
   • Line 32400 – Tuition amount transferred from a child or grandchild
   • Line 33099 – Medical expenses for self, spouse or common-law partner and your dependent children under 18 years of age

   Part C – Net federal tax

   • Line 40424 – Federal tax on split income
   • Recapture of investment tax credit

     If you have to repay all or part of an investment tax credit that you previously received for scientific research and experimental development or for child care spaces, complete Form T2038-IND, Investment Tax Credit (Individuals), to calculate the amount you have to repay.

   • Federal logging tax credit

     If you paid logging tax to a province for logging operations you performed in the province, you may be able to claim a logging tax credit.

     To calculate your credit, use the lesser of the following two amounts for each province you had a logging operation in:

     • 66.6667% of the logging tax paid for the year to the province
     • 6.6667% of your net logging income for the year in the province

     Enter the total of the credits for the year for all provinces, up to 6.6667% of your taxable income from line 26000 of your return, not including any amounts on lines 20800, 21000, 21400, 21500, 21900 and 22000 of your return.

   • Line 41400 – Labour-sponsored funds tax credit
   • Line 41800 – Special taxes

6. Fill out Step 6 – Refund or balance owing

   • Line 42800 – Provincial or territorial tax
   • Line 43700 – Total income tax deducted
   • Line 43800 – Tax transfer for residents of Quebec
   • Line 44000 – Refundable Quebec abatement
   • Line 45000 – Employment insurance overpayment
   • Line 45350 – Canada training credit (CTC)
   • NEW!Line 45355 – Multigenerational home renovation tax credit (MHRTC)
   • Line 46900 – Eligible educator school supply tax credit
   • Line 47555 – Canadian journalism labour tax credit
   • Line 47556 – Return of fuel charge proceeds to farmers tax credit
   • Line 47557 – Air quality improvement tax credit
   • Line 47600 – Tax paid by instalments
   • Line 47900 – Provincial or territorial credits
   • Line 48400 – Refund
   • Line 48500 – Balance owing

Supporting documents

When you file a paper return, attach your supporting documents to your return. If you make a claim without providing your documents, the CRA may disallow the credit or deduction you claimed and this could delay the processing of your return.

Whether you file by paper or electronically, keep your supporting documents for 6 years in case the CRA asks to see them later. Also keep a copy of your return and notice of assessment or reassessment.

Attach the following documents to your paper return:

• a copy of your information slips, such as a T4, T4A and T5, and provincial slips such as the Relevé 1, if applicable
• your completed forms and schedules, when instructed
• Form T776, Statement of Real Estate Rentals, or a statement showing your rental income and expenses for line 12600 – Rental income
• a statement showing a breakdown of your total losses, the year of each loss and the amounts claimed in previous years for line 25100 – Limited partnership losses of other years

After you file your return

Notice of assessment

The notice of assessment (NOA) gives you a summary of your tax and benefit assessment and explains any changes made to your return. It also tells you if you have a refund, a zero balance or a balance owing. It gives you other important information such as your unused registered retirement savings plan (RRSP) contributions, your RRSP deduction limit, your first home savings account (FHSA) participation room, your Canada training credit limit (CTCL) and other amounts and balances that you may want to carry forward to a future year.

You will receive your NOA after the CRA processes your return. For more information, see Understand your NOA.

Express NOA

Express NOA allows individuals and authorized representatives to view the NOA in EFILE or NETFILE‑certified tax software, or using My Account right after the CRA has received and processed the return. For more information, go to Express NOA.

Processing time

The CRA's goal is to send you a notice of assessment, as well as any refund, within:

• two weeks, when you file online
• eight weeks, when you file a paper return

To look up processing times, to go Check CRA process times.

Tax reviews

When the CRA receives your return, it is usually processed and a notice of assessment is sent to you. However, each year, the CRA conducts a number of reviews to promote awareness of, and compliance with, the laws that the CRA administers.

If your return is selected for a more detailed review before or after it is assessed, you will receive a letter or phone call from the CRA. It’s important to know that a review is not a tax audit. In most cases, it’s simply a routine check to ensure that the information that you provided on your return is correct.

If you receive a request from the CRA asking for documents or receipts, you should reply within the timeframe given. Make sure to include all of the information that the CRA asks for and that the copies of your documents are clear and easy to read.

Remember that the CRA is here to help you. If you cannot get the documents that the CRA is asking for, have questions, or need more time to reply, let the CRA know. If you do not reply to the CRA’s request, the CRA may adjust your return and your claim or deduction may be disallowed.

For more information, go to Income tax review? You’ve got this!.

How to change a return

If you have more information that could change the result of a return that you have already sent to the CRA, do not file another return for that year. Wait until you receive your notice of assessment before asking for changes.

Generally, you can only request a change to a return for a tax year ending in any of the 10 previous calendar years. For example, a request made in 2024 must relate to a tax year after 2013 to be considered.

You can change your return in any of the following ways:

• using the ReFILE service if your return was filed electronically using a certified software. For more information, go to ReFILE: Online adjustments for income tax and benefit returns
• signing in to My Account for Individuals and using “Change my return”
• sending Form T1-ADJ, T1 Adjustment Request, by mail, as well as any supporting documents, if you have not sent them before to support your original claim

For more information, go to How to change a return.

Digital services for individuals

The CRA’s digital services are fast, easy and secure!

My Account

My Account lets you view and manage your personal income tax and benefit information online.

Use My Account throughout the year to:

• view your benefit and credit information and apply for certain benefits
• view your notice of assessment or reassessment
• view uncashed cheques and request a replacement payment
• change your address, phone numbers, direct deposit information, marital status and information about children in your care
• manage notification preferences and receive email notifications when important changes are made to your account
• check your tax-free savings account (TFSA) contribution room, your registered retirement savings plan (RRSP) deduction limit and your first home savings account (FHSA) participation room
• track the progress of certain files you have submitted to the CRA
• make a payment online to the CRA with the My Payment service, create a pre-authorized debit (PAD) agreement or create a QR code to pay in person at Canada Post for a fee. For more information on how to make a payment, go to Payments to the CRA
• view and print your proof of income statement
• manage authorized representatives and authorization requests
• submit documents to the CRA
• submit an audit enquiry
• link between your CRA My Account and Employment and Social Development Canada (ESDC) My Service Canada Account
• manage multi-factor authentication settings

To sign in to or register for the CRA's digital services, go to:

• My Account, if you are an individual
• Represent a Client, if you are an authorized representative

Receive your CRA mail online

Set your correspondence preference to "Electronic mail" to receive email notifications when CRA mail, like your notice of assessment, is available in your account.

For more information, go to Email notifications from the CRA.

MyBenefits CRA mobile web application

Get your benefit information on the go!

Benefit recipients can access the MyBenefits CRA mobile web application throughout the year to quickly view their benefit and credit payment details, eligibility information and application status.

For more information, go to Mobile apps - Canada Revenue Agency.

Electronic payments

Make your payment using:

• your Canadian financial institution's online or telephone banking services
• the CRA's My Payment service at Pay now with My Payment
• your credit card, Interac e‑transfer or PayPal through one of the CRA's third-party service providers
• pre-authorized debit (PAD) at My Account

For more information, go to Payments to the CRA.

For more information

If you need help

If you need more information, go to Taxes or call 1 800-959-8281.

Direct deposit

Direct deposit is a fast, convenient and secure way to receive your CRA payments directly in your account at a financial institution in Canada. For more information and ways to enrol, go to Direct deposit or contact your financial institution.

Due dates

When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. For more information, go to Due dates and payment dates.

Forms and publications

The CRA encourages you to file your return electronically. If you need a paper version of the CRA’s forms and publications, go to forms and publications or call 1-800-959-8281.

Electronic mailing lists

The CRA can send you an email when new information on a subject of interest to you is available on the website. To subscribe to the electronic mailing lists, go to CRA electronic mailing lists.

Tax Information Phone Service (TIPS)

For tax information by telephone, use the CRA’s automated service, TIPS, by calling 1-800-267-6999.

Teletypewriter (TTY) users

If you use a TTY for a hearing or speech impairment, call 1-800-665-0354.

If you use an operator-assisted relay service, call the CRA’s regular telephone numbers instead of the TTY number.

Formal disputes (objections and appeals)

You have the right to file a formal dispute if you disagree with an assessment, determination, or decision.

For more information about objections and related deadlines, go to Objections, appeals, disputes, and relief measures.

CRA Service Feedback Program

Service complaints

You can expect to be treated fairly under clear and established rules, and get a high level of service each time you deal with the CRA. For more information about the Taxpayer Bill of Rights, go to Taxpayer Bill of Rights.

You may provide compliments or suggestions; however, if you are not satisfied with the service you received:

1. Try to resolve the matter with the employee you have been dealing with or call the telephone number provided in the correspondence you received from the CRA. If you do not have contact information for the CRA, go to Contact the Canada Revenue Agency
2. If you have not been able to resolve your service-related issue, you can ask to discuss the matter with the employee's supervisor
3. If the problem is still not resolved, you can file a service-related complaint by filling out Form RC193, Service Feedback. For more information and to learn how to file a complaint, go to Submit service feedback

If you are not satisfied with how the CRA has handled your service-related complaint, you can submit a complaint to the Office of the Taxpayers' Ombudsperson.

Reprisal complaints

If you have received a response regarding a previously-submitted service complaint or a formal review of a CRA decision, and feel you were not treated impartially by a CRA employee, you can submit a reprisal complaint by filling out Form RC459, Reprisal Complaint.

For more information, go to Reprisal Complaints.

Retirement income summary table

Use the following table to find out where to report your retirement income on your return. If you entered an amount on line 11500 of your return, you are eligible for pension income splitting (lines 11600 and 21000) and the pension income amount (line 31400). See the chart for line 31400 of the Federal Worksheet to calculate the amount to enter on line 31400 of your return or on line 1 of your Form T1032, Joint Election to Split Pension Income, if applicable.

Download a copy of Federal income tax and benefit information for 2023

The Federal income tax and benefit information for 2023 is available in PDF.

For people with visual impairments, the following alternate formats are also available:

• E-text
• Large print pdf

While all Canada Revenue Agency web content is accessible, we also provide our forms and publications in alternate formats (digital audio, electronic text, Braille, and large print) to allow persons with disabilities to access the information they need.

Prior years

Previous-year information is also available.