How to File Your T1 General Tax Return in Canada

What Is the T1 General Tax Return?

Quick tip: download the official T2202 first, then fill it while following this guide: Download T2202 form (official CRA).

The T1 General is the main personal income tax return that individuals in Canada use to report their income, claim deductions, and calculate the amount of tax they owe — or the refund they're entitled to — for the previous tax year. If you're a newcomer to Canada who earned any income, received government benefits, or simply want to claim credits and benefits, filing a T1 is essential.

Even if you arrived in Canada partway through the year and earned very little, filing a T1 can unlock valuable benefits like the GST/HST credit, the Canada Child Benefit (CCB), and provincial credits. Many newcomers miss out on hundreds or even thousands of dollars simply because they don't file.

Who Needs to File a T1?

You must file a T1 General tax return if any of the following apply to you:

• You owe tax for the year
• The Canada Revenue Agency (CRA) sent you a request to file
• You disposed of capital property (for example, sold stocks or real estate)
• You want to claim a refund
• You want to receive the GST/HST credit or Canada Child Benefit
• You have to repay Old Age Security or Employment Insurance benefits

Newcomer tip: Even if none of the above apply, you should still file a return. Filing is how you become eligible for many Canadian benefits. If you arrived in Canada in the middle of the year, you only report income earned from your date of entry onward (plus any Canadian-source income earned before arriving).

Key Deadlines for 2026

For the 2025 tax year (filed in 2026), the deadlines are:

• April 30, 2026: Deadline for most individuals to file their T1 and pay any balance owing
• June 15, 2026: Deadline for self-employed individuals and their spouses/common-law partners to file (but any balance owing is still due April 30)

If you file late and owe money, the CRA charges a late-filing penalty of 5% of your balance owing, plus 1% for each full month your return is late (up to 12 months). Even if you can't pay, file on time to avoid this penalty.

Documents You'll Need

Before you start filling out your T1, gather these documents:

1. Social Insurance Number (SIN): Your 9-digit SIN is required on every tax return. If you don't have one yet, apply at a Service Canada office.
2. T4 slip: Statement of Remuneration Paid — your employer sends this showing your employment income and deductions.
3. T4A slip: Shows pension, retirement, annuity, or other income.
4. T5 slip: Statement of Investment Income — for interest or dividends earned.
5. T2202: Tuition and Enrolment Certificate — if you attended a post-secondary institution.
6. Receipts for deductions: RRSP contribution receipts, childcare expenses, moving expenses, medical expenses, charitable donations.
7. Date of entry to Canada: If you became a resident during the tax year, you'll need the exact date.
8. World income information: Income earned in your home country before arriving in Canada (for determining benefit eligibility).

Step-by-Step: How to File Your T1

Step 1: Choose How to File

You have several options:

• NETFILE (online): Use CRA-certified tax software to file electronically. This is the fastest way to get your refund. Visit canada.ca/netfile for a list of certified software, many of which are free.
• Paper filing: Download the T1 General package from canada.ca or pick one up at a post office. Complete it by hand and mail it to your tax centre.
• Free tax clinics: The CRA's Community Volunteer Income Tax Program (CVITP) offers free tax preparation for people with modest income and simple tax situations. Search for clinics at canada.ca/taxes-help.

Newcomer tip: Free tax clinics are an excellent resource if this is your first time filing in Canada. Volunteers are trained and the service is completely free.

Step 2: Fill in Your Personal Information

On page 1 of the T1, you'll enter:

• Your full legal name (as it appears on your SIN card)
• Your date of birth
• Your SIN
• Your current mailing address
• Your marital status as of December 31 of the tax year
• Date of entry to Canada — this is critical for newcomers. Enter the date you became a Canadian resident for tax purposes.

Step 3: Report Your Income (Lines 10100–15000)

This section is where you report all sources of income. Common lines include:

• Line 10100: Employment income (from your T4 slip, box 14)
• Line 10400: Other employment income
• Line 12000: Taxable amount of dividends
• Line 12100: Interest and other investment income
• Line 13000: Other income (tips, casual earnings, foreign income)
• Line 13500: Self-employment income (from form T2125)
• Line 15000: Total income — add all income lines together

Important for newcomers: You only report income earned while you were a Canadian resident. However, you must report your world income on Schedule A if you were a newcomer during the tax year. This is used to calculate certain benefits — it does not mean you'll be taxed on that foreign income.

Step 4: Claim Deductions (Lines 20600–23600)

Deductions reduce your taxable income. Common deductions include:

• Line 20800: RRSP deduction (Registered Retirement Savings Plan contributions)
• Line 21200: Annual union, professional, or like dues
• Line 21400: Childcare expenses
• Line 21900: Moving expenses (if you moved at least 40 km closer to a new job or school in Canada)
• Line 23600: Net income — your total income minus deductions

Newcomer tip: If you moved to Canada for work or school, you may be able to claim moving expenses on Line 21900, but only for moves within Canada — not your immigration move to Canada.

Step 5: Calculate Non-Refundable Tax Credits (Schedule 1)

Non-refundable tax credits reduce the amount of tax you owe. Key credits include:

• Line 30000: Basic personal amount — everyone gets this ($16,129 for 2025)
• Line 30800: CPP/QPP contributions
• Line 31200: Employment Insurance premiums
• Line 32300: Tuition amounts (from T2202)
• Line 33099: Medical expenses
• Line 34900: Donations and gifts

Newcomer tip: If you became a resident partway through the year, some credits (like the basic personal amount) may be prorated based on the number of days you were resident in Canada. Tax software handles this automatically.

Step 6: Calculate Your Refund or Balance Owing

After applying your credits:

• Line 43500: Total payable (federal tax plus provincial tax, minus credits)
• Line 48200: Total income tax deducted (from your T4 and other slips)
• Line 48400: Total credits (refundable credits like GST/HST credit)
• If your total credits and tax deducted exceed your total payable, you'll receive a refund.
• If your total payable exceeds your deductions and credits, you have a balance owing that must be paid by April 30.

Step 7: Submit Your Return

If filing electronically through NETFILE, your certified software will transmit the return to the CRA. You'll receive a confirmation number immediately. If filing on paper, mail your completed return to the tax centre for your province.

After You File: What to Expect

• Notice of Assessment (NOA): The CRA will send you an NOA within 2 weeks (electronic) or 8 weeks (paper). This confirms your return has been processed and shows your refund or balance owing.
• CRA My Account: Register for My Account to view your NOA, track your refund, and manage your tax information online.
• Direct deposit: Set up direct deposit through My Account to receive your refund faster.

Common Mistakes Newcomers Make

1. Not filing at all: Even with zero income, filing activates your eligibility for the GST/HST credit and CCB.
2. Forgetting to report world income on Schedule A: This doesn't create extra tax, but failing to report it can delay your benefits.
3. Wrong date of entry: Your date of entry should be the date you established residential ties (moved to Canada with intent to stay), not a visit date.
4. Missing information slips: Employers must issue T4s by the end of February. If you don't receive yours, contact your employer. You can also check My Account after mid-March when slips are posted online.
5. Not claiming the newcomer basic personal amount correctly: If you arrived mid-year, tax software prorates this automatically. If filing on paper, be careful with the calculation.

Resources for Newcomers

• CRA Guide for Newcomers
• Free Tax Clinics (CVITP)
• CRA My Account
• WelcomeAide — for more guides on settling in Canada

Filing your first Canadian tax return can feel overwhelming, but it's one of the most important steps in your settlement journey. It connects you to benefits, builds your financial history in Canada, and ensures you're in good standing with the CRA. Take advantage of free resources, file on time, and don't hesitate to ask for help.

Download This Form

Before you submit anything, download the latest official file here: Download T2202 form (official CRA). Always use the latest version.

Related internal guides

• IMM 5257 guide
• IMM 1294 guide
• IMM 1295 guide
• IMM 5409 guide
• IMM 5532 guide

Official external resources

• Download T2202 form (official CRA)
• IRCC forms and guides library
• IRCC document checklists
• CRA forms and publications
• IRCC processing times

Related Resources

WelcomeAide Tools

• WelcomeAide Blog — browse all newcomer guides and updates
• Tax Guide — understand taxes, filing deadlines, and common credits
• Banking Guide — compare newcomer banking options and account types
• Cost Calculator — estimate monthly living costs in Canada
• Benefits Guide — find federal and provincial financial supports

Related Guides

• How to Fill Out the TD1 Personal Tax Credits Return Form
• Guide to the T4 Slip in Canada: Understanding Your
• Understanding the T5 Slip: Investment Income in Canada

Official Government Sources

• Canada Revenue Agency (CRA)
• Government of Canada Taxes
• File an Income Tax Return
• Financial Consumer Agency of Canada
• Government of Canada Finance Services
• GST/HST for Businesses