Questions and answers about filing your taxes

Pollution pricing

• Canada Carbon Rebate (CCR) – now refers to what was formerly known as the Climate action incentive payment
  The CCR is a tax-free amount paid to help individuals and families to offset the cost of federal pollution pricing. Individuals may be eligible for the CCR if they are a resident of one of the following provinces: Alberta, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, Prince Edward Island, and Saskatchewan. The next CCR will be issued April 15, 2024. To get the payment on time individuals will need to file their 2023 income tax and benefit return by March 15, 2024. If individuals are entitled to the payment but file after March 15, they will get the payment later in the spring if they file after March 15.
• 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, or to 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 their fuel charge proceeds may be returned. For more information, go to canada.ca/line-47556.

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Changes to the T1 notice of assessment

The CRA has made changes to the T1 notice of assessment and notice of reassessment to make the information it contains easier to understand and to provide more complete information. For example, the CRA has recently released an updated version of the Registered Retirement Savings Plan (RRSP) table. This new version includes additional information and clear calculations. Notices will also contain a similar table for the new First Home Savings Account (FHSA) when applicable.

Delivery of the cheque notice

Due to changes in the production of the cheque notice, individuals who are expecting a refund and are not signed up for direct deposit will receive their paper T1 notice of assessment and cheque separately. Sign up for direct deposit to avoid waiting for a cheque in the mail. For more information, go to canada.ca/direct-deposit.

Individuals and families

• Advanced Canada workers benefit (ACWB) payments sent automatically
  You don't need to apply to receive the ACWB payments. The CRA will determine your eligibility for the Canada workers benefit (CWB) when you file your income tax and benefit return. If you received the CWB in the previous tax year, the CRA will automatically send you ACWB payments. For more information about the CWB, visit the Canada workers benefit page.
• Change my return and ReFILE
  There are features and options in Change my return and ReFILE to make it easier for individuals to change their income tax and benefit return online. There is a new option in ReFILE for EFILE service providers; starting with the 2023 tax year, they can request changes for returning residents to Canada and immigrants. This option is not available for NETFILE users.
• In both Change my return and ReFILE, individuals can:
  • make requests to carryback amounts (such as capital and non-capital losses)
  • make an election to split pension income
  • get notifications when the CRA needs more information, detects errors, or needs supporting documents to finalize the request
• There are additional features and options exclusive to Change my return. Individuals can:
  • make requests to carryforward amounts (such as farming or fishing losses or restricted farm losses)
  • view features that guide them through common adjustments
  • request changes to certain non-resident returns
• Deduction for tools (tradespersons and apprentice mechanics)
  Starting in 2023, the maximum employment deduction for tradespersons’ 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.
• Federal, provincial and territorial COVID-19 benefit repayments
  If you make a federal, provincial or territorial COVID-19 benefit repayment after December 31, 2022, you can claim a deduction on line 23200 for the year that you make the repayment.
• Home office expenses
  The temporary flat rate method used to claim a deduction for home office expenses does not apply to 2023. Therefore, eligible employees looking to claim a deduction for home office expenses for 2023 will be required to use the detailed method and get a completed Form T2200, Declaration of Conditions of Employment, and signed by their employer.
• Indigenous peoples
  The CRA’s Taxes and benefits for Indigenous peoples web page offers information about tax filing, as well as benefits and credits for Indigenous Peoples. This web page provides helpful tips, resources, and guides to help answer questions about First Nations, Inuit, and Métis taxes.

• First Home Savings Account
  The First Home Savings Account (FHSA) is a new registered plan that helps first-time home buyers to save to buy or build a qualifying home. Contributions to an FHSA are generally tax-deductible and qualifying withdrawals made from an FHSA to buy or build a qualifying home are tax-free. For more information about the FHSA, go to canada.ca/fhsa.
• First-Time Home Buyers’ Tax Credit
  The amount used to calculate the First-Time Home Buyers’ Tax Credit (HBTC) has been increased to $10,000, from the previous $5,000. This change applies to qualifying homes purchased after December 31, 2022, and it can result in a non-refundable tax credit of up to $1,500 for eligible home buyers.
• Home Accessibility Tax Credit
  The home accessibility tax credit (HATC) is a non-refundable tax credit that allows a qualifying individual (a senior, or an individual who is eligible for the disability tax credit) or an eligible individual (who can claim certain tax credits for a qualifying individual) to claim amounts paid for a qualifying renovation or alteration made to an eligible dwelling in Canada. Qualifying expenditures of up to $20,000, for a tax credit of up to $3,000 may be claimed. Generally, a qualifying renovation enables a qualifying individual to gain access to their dwelling, be mobile or functional within the dwelling, or reduce their risk of harm within the dwelling or when accessing the dwelling.
• Multigenerational Home Renovation Tax Credit
  The multigenerational home renovation tax credit (MHRTC) can assist with certain qualifying expenditures paid for a qualifying renovation to create a self-contained secondary unit within an eligible dwelling. The secondary unit must allow a qualifying individual (a senior or an adult eligible who is eligible for the disability tax credit) to live with a qualifying relation. The MHRTC is a refundable tax credit up to a maximum of $7,500 for each eligible claim. Any portion of the credit that exceeds the amount required to offset the claimant's tax liability can be refunded to the claimant.
• Property flipping
  Beginning on January 1, 2023, any profit from selling a housing unit, which includes rental properties, or from selling a “right to purchase” a housing unit in Canada, will be treated and taxed as business income instead of a capital gain if you owned and held it for less than 365 consecutive days prior to selling it. However, there are exceptions if the property was already considered inventory of the taxpayer or the sale was prompted by certain existing or anticipated life events. For more information about flipped property and life-event exceptions, go to T4037 Capital Gains 2023.

You need to file your income tax and benefit return to receive, or continue to receive, the benefits and credits you’re entitled to, such as the Canada child benefit, the Canada workers benefit, the goods and services tax/harmonized sales tax credit, the Canada Carbon Rebate, the guaranteed income supplement and related provincial and territorial payments. You may even receive a refund.

Even if you had no income to report in 2023, or your income is tax exempt, you must still file an annual income tax and benefit return to receive benefit and credit payments you are entitled to. There are other reasons that you may need to file, including if you owe tax. You can find out more at Do you have to file a return?

The tax-filing deadline for most individuals is April 30, 2024, and the deadline to pay any balance due for personal income tax returns is also April 30, 2024. The deadline for contributing to a Registered Retirement Savings Plan (RRSP) is February 29, 2024.

Filing by April 30, 2024, avoids any late-filing penalty and interest if you have a balance owing. Filing a return early and online will help you receive your refund faster and avoid interruptions to any benefit and refund 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.

If in 2023, individuals or their spouses or common-law partners were self-employed, the filing deadline is June 15, 2024. Because this date is a Saturday, we will consider a return as filed on time if the CRA receives it, or it is postmarked, on or before June 17, 2024. If you have a balance owing for 2023, it still must be paid by April 30, 2024.

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.

Those who are grieving the loss of a loved one may feel overwhelmed when taking on the role of an executor. When someone dies, their legal representative must file a final T1 Income Tax and Benefit Return, called the Final Return, to report the deceased person’s income from various sources up until the person's death, and the deductions and credits the deceased person is entitled to claim. If the person who died had eligible income, their representative can also file other optional T1 returns.

A T3 trust income tax and information return (T3 return) might also need to be filed for the estate of the person who died.

The due date to file the Final Return and pay a balance owing is:

• April 30 of the year following the death (if the death occurred between January 1 and October 31 inclusive)
• 6 months following the death, on the same calendar day as the date of death (if the death occurred between November 1 and December 31 inclusive)
• If the deceased person or their spouse or common-law partner was self-employed (operating a business) in 2023, see Filing and payment due dates - Prepare tax returns for someone who died for information on the due date to file the Final Return

If you have moved, you need to inform the CRA as soon as possible to avoid interrupting your benefit payments. You can easily change your home or business address using My Account or My Business Account.

Here are some additional options to inform the CRA about a change of address:

• by mail by completing Form RC325, Address change request, or by sending a letter or fax to your tax centre
• by phone using our Individual Income Tax Enquiries line at 1-800-959-8281

If you are registered for My Account, you can add an authorized representative, which will give them immediate access to your account. The 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, visit the Representative authorization page.

The Community Volunteer Income Tax Program (CVITP) and the Income Tax Assistance – Volunteer Program (ITAVP) (Quebec) offer assistance to individuals with modest incomes and simple tax situations. For the 2024 tax season, community organizations are hosting free tax clinics. Eligible individuals can have their taxes done for free by volunteers in person or virtually, by videoconference, by phone, or through a drop-off clinic. Participating organizations and their volunteers are essential in helping Canadians get the benefit and credit payments they are entitled to. By supporting this work, the CRA is ensuring more Canadians can get the money they need.

The Liaison Officer Service provides small business owners and self-employed individuals with free support and guidance to help you understand your tax obligations and learn how to avoid common errors. There are two ways to access the Liaison Officer service; by requesting a personalized visit (service is available in person, by phone or online via Microsoft Teams), or organizing an in-person seminar or online webinar for their association or group.

The Voluntary Disclosures Program (VDP) grants relief on a case-by-case basis to individuals who voluntarily come forward to fix errors or omissions in their tax filings before the CRA knows or contacts them about it. The VDP is available for all individuals who would like to come forward with information they did not report or correct information they already submitted, as long as they meet certain conditions. If the CRA accepts the application, the individual will receive relief from prosecution, and in some cases, relief from some penalties and partial interest relief that they are otherwise required to pay.

The Benefits Outreach Program helps ensure that individuals are aware of, and get the benefits and credits to which they are entitled, by offering information sessions hosted by community organizations.

If you are a small business owner or self-employed, you can get information by calling our business and self-employed phone service at 1-800-959-5525.

In addition, the Liaison Officer Service provides small business owners and self-employed individuals with free support and guidance to help them understand their tax obligations and learn how to avoid common errors. There are two ways to access the Liaison Officer service; by requesting a personalized visit (service is available in person, by phone or online via Microsoft Teams), or organizing an in-person seminar or online webinar for their association or group.

Learn about your taxes is an online learning tool that aims to help Canadians learn about their taxes, benefit and credit payments, and how to complete their income tax and benefit return. Additional resources include videos, common tax terms, lesson plans, and the (P105) guide for students.

The information on a 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. Your employer should have given it to you before the end of February.

There are several other types of tax information slips, such as the T4A, T4A (OAS), T4A(P), and T4E.

Even if you don’t have all your tax slips, we encourage Canadians to file by the deadline to avoid penalties and interest. You can use your pay stubs or statements to calculate 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. You must be registered for My Account to use this service.

Note:

T4 slips do not apply to self-employed individuals. Also note that T3 slips are issued before the end of March.

The Underused Housing Tax is an annual 1% tax on the ownership of vacant or underused housing in Canada. The tax usually applies to foreign national owners. In some situations, however, it can also apply to Canadian owners. If you are an affected owner, you need to file the Underused Housing Tax return and election form by April 30, 2024. This is the same date as the income tax and benefit return is due for most people, but you should know that these are separate returns. The Underused Housing Tax return can be filed electronically (online webform), by mail or by fax. Canadian citizens and permanent residents who are affected owners can use the My Account and My Business Account portals to file their Underused Housing Tax return. For more information, go to Who must file a return and pay the tax - Underused Housing Tax (UHT).

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. Usually, you do not have to pay tax on any gain from the sale because of the principal residence exemption. This is the case if the property was solely your principal residence for every year you owned it.

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

Yes, direct deposit is fast, convenient, secure, and environmentally friendly! Nearly 85% of Canadian tax filers take advantage of direct deposit to ensure they get their tax refunds and benefit and credit payments deposited directly into their bank account. You can sign up today through your financial institution.

We strongly encourage you to sign up to avoid delays in receiving your refund or benefit and credit payments.

How do you sign up for direct deposit?

You can sign up for direct deposit in one of three ways:

Through your financial institution

You can sign up or change your direct deposit account information through many Canadian financial institutions such as banks, credit unions, or trust companies.

Once you provide consent through your financial institution, your CRA direct deposit information will be updated the following business day. If you change your direct deposit information, do not close your old bank account until your first payment has been deposited to your new bank account as it may already be in process.

We encourage you to visit your financial institution’s website for information on how to sign up.

Online through My Account

In My Account, go to the “Profile” page to sign up for direct deposit. You will need to provide your banking information: three-digit financial institution number, five-digit transit number, and your account number.

By phone

To sign up for direct deposit or to change your account information, call the CRA at 1-800-959-8281. You will need your:

• social insurance number
• full name and current address, including postal code
• date of birth
• most recent income tax and benefit return and information about the most recent payment you received from the CRA
• banking information: three-digit financial institution number, five-digit transit number, and your account number

The fastest way for you to get your tax refund is to file online (using EFILE or NETFILE) and sign up for direct deposit. Keep in mind that our service standard for processing digital returns is two weeks and for processing paper returns, it may take up to eight weeks.

If a direct deposit was not made and 10 business days have elapsed since the payment date of your benefit or credit, you should contact the CRA at 1-800-959-8281.

Online

Last year, approximately 92% of individuals filed their returns electronically. You can file online 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 also have a get ready to do your taxes web page that provides you with information you need to know. Filing online is always the fastest, easiest, and safest choice! Keep in mind that our 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
• change your return (through the Change my return service)
• conveniently view your registered retirement savings plan (RRSP) deduction limit and tax-free savings account (TFSA) contribution room online

SimpleFile by Phone

SimpleFile by Phone automated phone service (formerly File My Return) lets eligible individuals file their taxes simply by giving some personal information and answering a series of short questions using the keypad on their phone through an automated phone service. This service is free, secure, and easy to use. There are no paper forms to fill out or calculations to do. Individuals do not need to speak to an agent to use this service. Eligible individuals will receive a personalized invitation letter in the mail.

Residents of Quebec will still need to complete the Quebec provincial tax return with Revenu Québec, as SimpleFile by Phone only completes the federal portion of their tax return.

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 may be able to complete your tax return for free through the Community Volunteer Income Tax Program or the Income Tax Assistance – Volunteer Program in Quebec. 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 returns can be completed by videoconference, by phone, or through a document drop-off arrangement. For more information, you can go to canada.ca/taxes-help.

Filing on paper

The 2023 income tax and benefit package was sent to paper filers who filed their 2022 income tax and benefit return on paper. The package should have arrived by February 19, 2024.

If you did not receive it by February 19, you can:

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

You can order or download the 2023 income tax package as of January 23, 2024.

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. You need to factor that time in, so you don’t miss the filing deadline.

Note: Why is the 2023 Income tax package thinner than usual?

Starting in 2024, the CRA will no longer print line-by-line instructions in the paper package.

The CRA made this change after hearing feedback from individuals who file on paper. The majority of these individuals confirmed that they rarely use the line-by-line instructions when filing. Instead, they indicated that they rely on information from prior year returns and the “What’s New” section of the income tax package. By making this change, the CRA will reduce each paper package by approximately 30 pages, or about 20%. This also supports the CRA’s commitment to sustainable development and the government's efforts to go green.

The updated income tax package will contain information and forms paper filers need to file their income tax and benefit returns.

Using Simple File: Let us help you get your benefits!

Individuals with a modest income and a simple tax situation may be able to use the CRA’s Simple File: 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 which payments the individual is eligible for, such as the Canada child benefit (CCB), the goods and service tax / harmonized sales tax credit (GST/HST credit), and other credits and benefits, as well as related provincial and territorial programs.

If you are filing a tax return for the first time, you can file your return online using certified tax software.
We encourage you to file online, rather than on paper. If you file a paper return, it will take longer.

You can electronically file your 2017, 2018, 2019, 2020, 2021, 2022, and 2023 initial T1 personal income tax and benefit return(s) using NETFILE and you can file your amended T1 return(s) for 2020, 2021, 2022 and 2023 using ReFILE.
Generally, the CRA will charge taxpayers a late-filing penalty and interest if they file their income tax and benefit return after the due date and if they owe tax that remains unpaid at that time.

If you are filing returns from before 2018, you will need to file paper returns. These returns can be found on our tax packages for all years web page.

You need to verify that the CRA has your correct information on file, including your current address, to avoid delays in receiving your notice of assessment. If the CRA does not have your current information, you need to update it before you file a tax return. You can use My Account to update your address.

However, the CRA encourages individuals 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 their application, they will receive relief from prosecution, and in some cases, be eligible for relief from penalties and some of the interest they 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 are also able to download and print the income tax package online at canada.ca/taxes-general-package. To minimize possible international mail delays for non-residents, the CRA is currently accepting tax returns submitted by fax to our tax centres.

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

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.

By filing an income tax and benefit return, you may receive or deduct one or more of the following:

• The Canada workers benefit (CWB) is designed to support modest income workers and families, as well as improve work incentives for low-income working Canadians. If you received the CWB in the previous tax year, the CRA will automatically send you Advanced Canada workers benefit (ACWB) payments. For more information about the CWB, visit the Canada workers benefit page.
• The Canada caregiver credit is a non-refundable tax credit for those who support a spouse or common-law partner, or a dependant with a physical or mental impairment.
• The Canada child benefit (CCB) is a tax-free monthly payment for eligible families to help with the cost of raising children under the age of 18. The CCB payment amount may include the child disability benefit and any related provincial and territorial payments.
• The interim Canada Dental Benefit is intended to help lower dental costs for eligible families earning an adjusted family net income of less than $90,000 per year. Parents and guardians can apply if the child receiving dental care, in Canada, is younger than 12 years old and does not have access to a private dental insurance plan. Children already covered by another dental program provided by any level of government may still be eligible for the Canada Dental Benefit if their dental care costs are not fully covered by these other programs. Depending on adjusted family net income, a tax-free payment of $260, $390, or $650 is available for each eligible child. Applications are open until June 30, 2024 for:
  • dental care received between July 1, 2023, and June 30, 2024
  • one additional payment if you meet the criteria
• While the CRA has been administering the interim Canada Dental Benefit since December 2022, it will not be administering applications for the Canadian Dental Care Plan. The interim Canada Dental Benefit administered by the CRA and the Canadian Dental Care Plan are two entirely separate programs. For more information on the Canadian Dental Care Plan, which will soon be available through a phased-in approach for seniors, persons with disabilities, and children under the age of 18, please visit canada.ca/dental.
• The Canada training credit is a refundable tax credit to offset some of the eligible training fees individuals pay by lowering their taxes. Individuals may be able to claim this credit for eligible tuition and other fees they paid to an eligible educational institution in Canada for courses they took in 2023, or for fees they paid to take an occupational, trade, or professional examination in 2023.
• The child care expenses deduction may be available to parents to deduct some of their eligible child care expenses to lower their income tax.
• The Canada Carbon Rebate (formerly known as the Climate action incentive payment) is a tax-free amount paid to help individuals and families to offset the cost of federal pollution pricing. Individuals may be eligible for the CCR if they are a resident of one of the following provinces: Alberta, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, Prince Edward Island, and Saskatchewan. The next CCR will be issued April 15, 2024. To get the payment on time individuals will need to file their 2023 income tax and benefit return by March 15, 2024. If individuals are entitled to the payment but file after March 15, they will get the payment later in the spring if they file after March 15.
• The disability tax credit (DTC) helps persons with a severe prolonged impairement in physical or mental functions, or certain supporting family members, reduce the amount of income tax they may have to pay. Applicants can now complete Part A of the DTC application using the new digital form. If you have not applied for the DTC but think you might be eligible, talk to your medical practitioner, about completing the application form. Depending on the category of impairment, a medical doctor, nurse practitioner, optometrist, audiologist, occupational therapist, physiotherapist, psychologist or speech-language pathologist can certify your impairment on Form T2201, Disability Tax Credit Certificate. The DTC eligibility criteria for mental functions have been clarified to better reflect the range of mental functions necessary for everyday life. For more information, visit Mental functions eligibility - Disability tax credit (DTC). Being eligible for the DTC can open the door to other federal, provincial, or territorial programs designed to support persons with disabilities or their supporting family members. These include the registered disability savings plan, the Canada workers benefit disability supplement, and the child disability benefit.
• The educator school supply tax credit may allow eligible educators claim a 25% refundable tax credit on up to $1,000 of eligible supplies expenses.
• Employees may be able to deduct certain employment expenses they paid to earn employment income if they meet the eligibility criteria. For more information, go to Employment Expenses 2023.
• The goods and services tax/harmonized sales tax (GST/HST) credit is a tax-free payment issued every three months that helps individuals and families with low and modest incomes to offset all or part of the GST or HST they pay. It may also include related provincial and territorial payments.
• The home accessibility tax credit (HATC) is a non-refundable tax credit that allows a qualifying individual (a senior, or an individual who is eligible for the disability tax credit) or an eligible individual (who can claim certain tax credits for a qualifying individual) to claim amounts paid for a qualifying renovation or alteration made to an eligible dwelling in Canada. Qualifying expenditures of up to $20,000, for a tax credit of up to $3,000 may be claimed. Generally, a qualifying renovation enables a qualifying individual to gain access to their dwelling, be mobile or functional within the dwelling, or reduce their risk of harm within the dwelling or when accessing the dwelling.
• The labour mobility deduction provides eligible tradespeople and apprentices working in the construction industry with a deduction for certain relocation expenses. Eligible individuals may be able to deduct up to $4,000 in eligible temporary relocation expenses per year.
• The medical expense tax credit (METC) is a non-refundable tax credit that allows individuals to claim eligible medical expenses that exceed a certain threshold. The list of eligible medical expenses has been expanded to include amounts paid to fertility clinics and donor banks in Canada to obtain 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.
• The northern residents deductions are available to those who lived on a permanent basis in a prescribed zone for a continuous period of at least six consecutive months, beginning or ending in the year. Depending on the circumstances, eligible northern residents may be able to claim residency deduction, an amount ranging from $5.50 to $22 a day. There is also a deduction for travel, for personal trips like a vacation, or for medical trips.
• For 2023, a number of changes have been made to make it easier for eligible northern residents to claim the travel deduction and determine the lowest return airfare, one of the three amounts required to claim the travel deduction come tax time. Simplified northern residents travel deduction makes it easier for northern residents to determine the lowest return airfare, which is one of the three amounts required to claim the travel deduction at tax time. The simplified version webpage features airfare 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.
• You and your spouse or common-law partner may be able to jointly elect to split your eligible pension income if you meet all of the requirements. 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 volunteer firefighters’ amount and Search and rescue volunteers’ amount may let eligible volunteer firefighters and search and rescue volunteers to claim an amount of $3,000 in the calculation of their non-refundable tax credits. Individuals can claim either the volunteer firefighters’ amount or the search and rescue amount, not both.

How you report a subsidy on your income 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 refer to the report a subsidy section to find out how to report the subsidies.

The CRA is making it easier for individuals to get the help they need over the phone. This includes increasing the number of available agents and extending hours of operation.

The CRA’s individual enquiries line is open 12 hours per day (from 8:00 a.m. to 8:00 p.m. Local Time) on weekdays and from 9:00 a.m. to 5:00 p.m. (Local Time) on Saturdays, excluding holidays. CRA telephone numbers, fax numbers, and addresses are available at our Contact the Canada Revenue Agency page.

The CRA’s website is updated with “real-time” wait times to reach a service representative so callers can make an informed decision on the best time to call. Callers can help us serve them better by having the following information ready:

• their personal info:
  • social insurance number
  • full name
  • date of birth
  • complete address
• their tax return, notice of reassessment or notice of assessment or other tax document OR
• be signed in to their My Account

When available, the CRA’s automated callback service lets callers ask for a callback instead of waiting on hold. Callers on the individual tax enquiries, benefits enquiries, and business enquiries lines may be given the option of a callback at certain times of the day and when wait times reach a certain length.

Before calling the CRA, you are encouraged to use our digital services. Many answers can be found in our improved web content or by using CRA sign-in services like My Account.

You can also get general information from our:

• Get ready to do your taxes web page
• Tax Information Phone Service (TIPS): 1-800-267-6999 (allows individuals to check their account balance and find out their last payment amount and date)
• Telerefund service: 1-800-959-1956 (allows individuals to check the status of their 2023 tax return, find out their estimated refund amount and when they can expect to receive their refund)
• Individual tax enquiries line: 1-800-959-8281 (open Monday to Friday 8am to 8pm, local time, and Saturday 9am to 5pm, local time, except on holidays)
• Live agent online chat

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 it may 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 common errors that we see:

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 which includes ridesharing, accommodation sharing, gigs, peer-to-peer sales and social media activities on 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 confirm your personal information.

Not supporting business income and expense claims – if you are 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, do not write this amount on your paper return. The payment you send with your income tax and benefit 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.

An individual, other than a trust, does not have to file Form T1135 for the year in which the individual first becomes a resident of Canada.

Form T1135 must be filed on or before the due date of your income tax and benefit return or, in the case of a partnership, the due date of the partnership information return, even if the income tax and benefit return or partnership information return is not required to be filed.

Filing Form T1135, Foreign Income Verification Statement late – All Canadian resident taxpayers, including non-resident trusts deemed resident in Canada according to the Income Tax Act (ITA), are required to file Form T1135, Foreign Income Verification Statement, if at any time in the year the total cost amount of all specified foreign property to the taxpayer was more than $100,000 (Canadian).

There are large penalties for failing to complete and file Form T1135 accurately and on time. For more information about penalties, see the table of penalties on the CRA website.

If you think you may have made a mistake, see Question 40.

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.

My Account is a secure portal that lets Canadians view their income tax and benefit information and manage their tax affairs online, without having to call the CRA.

You can use My Account to:

• change your address and direct deposit information
• check your registered retirement savings plan deduction limit, first home savings account participation details and your tax-free savings account contribution room
• track your refund and see your balance owing
• make an online payment 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
• apply for benefits
• check amounts and dates of benefit and credit payments
• see if you have any uncashed cheques
• receive email notifications from the CRA
• request an adjustment through Change my return
• and so much more

To register, go to My Account for Individuals and select an option to access My Account. You will need to provide:

• your social insurance number
• your date of birth
• an amount on line 15000 that you calculated and reported on the most recent tax return you filed (from either the current or previous tax year and the return you use must have been filed and assessed)
• an amount you entered on your income tax and benefit return (the amount requested changes and it could be from the current tax year or the previous one)

You will need to enrol in Multi-factor authentication and provide an email address. To have full access to My Account, you will need to wait for your CRA security code in the mail that we issued to you after completing the first step of the registration process.

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. You can sign in with a provincial credential that you may already have, such as the BC Services card or Alberta.ca 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. Email notifications from the CRA will never include hyperlinks or ask you to provide information. If you receive a CRA email notification that seems suspicious or 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 are mandatory to ensure the security of your account, such as when address or direct deposit information is changed, you are 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 paper mail delivery or an email notification when there is new mail to view in My Account. To receive email notifications when there is 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. You should sign in to make sure you have access and that 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 revenu du Canada.”

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 sign-in information is entered into the CRA’s online portals. A captcha requires you to enter specific characters or identify specific images before you can access our CRA sign-in services.

As well, we now use Multi-factor authentication for all users to help make our CRA sign-in services more secure! To ensure everyone can use it, we have a telephone, a passcode grid, or a third-party authenticator app option. Learn more at Multi-factor authentication to access CRA sign-in services.

We also have 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 in My Account.

We also encourage Canadians to help protect their personal information and prevent security incidents 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 you notice changes to your CRA account information that you did not request, or if you think your information has been compromised, report it to the CRA by contacting us. You can also contact us 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.

We have a range of digital services to help you that are safe, secure, and convenient. They help you get the information you need and can help you take control of sending and receiving information from the CRA, without having to call in! You can use the CRA’s digital services to change your address and direct deposit information, track your refund, view your return status, make a payment, receive email notifications, and more. Most of these services require access to My Account.

You should register or sign in to make sure you have access to My Account and that your personal information is up to date. For more information, you can go to canada.ca/cra-electronic-services.

Our digital services

• Auto-fill my return gives individuals and their representatives the option to automatically fill in parts of their income tax and benefit return with information the CRA has on file at the time of the request. They can still enter the information manually if they prefer to do so. Individuals must be registered for My Account. For more information on the requirements to use Auto-fill my return, go to Auto-fill my return.
• Express NOA lets individuals and their authorized representatives view the notice of assessment (NOA) or notice of reassessment (NOR) in certified-tax software or in My Account, right after the CRA receives and processes the return. To use the service, you must be registered for My Account.
• 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, meaning you need to update your mailing address. 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 individuals submit an adjustment request to their return using certified tax software.
• Check CRA processing times lets individuals check estimated CRA processing times using the tool available on Canada.ca. The information provided is the same as what you would receive by calling the CRA.
• Charlie the chatbot is always available to give answers to basic questions on income tax and benefit returns. Charlie can be found on the CRA homepage and on many other CRA web pages on canada.ca/cra.
• See if you have any uncashed cheques from the CRA in My Account and, if necessary, request a replacement payment.
• Personal identification number (PIN) lets you quickly confirm your identity when you call the individual income tax and benefits enquiries lines. You can create a PIN in My Account or with the help of one of our call centre agents. Creating a PIN can save you time and provide added security when it comes to protecting your personal information.

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 a notice of assessment (NOA) within two weeks of receiving a 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.

Keep documents for at least six years from the end of the last tax year to which they relate. If the income tax and benefit return is filed late, keep the documents for six years from the date the return was filed. These documents help support any deduction or credit you claimed.

The CRA understands that you may not be able to meet your tax obligations because of circumstances beyond your control. We have improved the payment options available in My Account and My Business Account by integrating the Payment Arrangement Calculator (PAC) function in the “Schedule a series of payments” options in our secure portals.

This allows individuals who cannot pay their debt right away, to set up a pre-authorized debit agreement without having to contact the CRA. Please note a CRA officer may contact you regarding your agreement. If you are not able to schedule a series of payments online, you should contact the CRA to set up a payment arrangement or call the CRA’s automated TeleArrangement service at 1-866-256-1147.

In certain 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 amounts owed to the CRA in different ways:

• through your Canadian bank or credit union’s online banking, mobile app or telephone service
• through the “Proceed to pay” buttons in My Account. You will be able to enter the amount you wish to pay and select a payment method:
  • My Payment – Using a Visa® Debit, Debit MasterCard®, or Interac® Online debit card from a participating bank or credit union
  • pre-authorized debit (PAD) from a Canadian chequing account
  • by cash or debit at any Canada Post outlet for a fee with a QR code. The QR code can also be generated through the link available on the Pay in Person at Canada Post CRA web page
• using the My Payment service in My Account or accessing it directly from the My Payment page
• by setting up a pre-authorized debit (PAD) agreement to pay from a Canadian chequing account
• in person at any bank or credit union in Canada with a remittance voucher
• in person at Canada Post with a QR code for a fee. The QR code can be generated through the link available on the Pay in Person at Canada Post CRA web page
• by credit card, PayPal, or Interac e-transfer through a third-party service provider for a fee
• by sending a cheque through the mail

If you cannot pay the balance owing on or before April 30, 2024, you should still file your income tax and benefit return on time to avoid a late-filing penalty and any interest charges.

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 and interest. 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 the CRA charged you a late-filing penalty for 2020, 2021 or 2022 and requested a formal demand for a return, your late-filing penalty for 2023 will be 10% of your balance owing. You will be charged an additional 2% for each full month that you file after the due date, to a maximum of 20 months.

You should still file your income tax and benefit return even if you know you will have a balance owing that you cannot afford to pay right away.

The Minister may grant relief from penalties and 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.

Individuals or their authorized representative can make a request to cancel penalties and interest online using the CRA’s My Account, My Business Account or Represent a Client portals by selecting “Request relief of penalties and interest”. Alternatively, they can fill out form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties and Interest, and send it online using My Account, My Business Account or Represent a Client by selecting the “Submit documents” service; or by mail to the designated office, as shown on the last page of the form, based on their place of residence.

For more information about how to submit documents online, go to canada.ca/cra-submit-documents-online. For more information about relief from penalties or interest and the related forms and publications, go to Taxpayer relief provisions.

The CRA acknowledges that taxpayers may sometimes make honest mistakes when filing their taxes. The CRA has a list of common adjustments seen on income tax and benefit returns. To change an income tax and benefit return that has been filed, you can use the Change my return service in My Account, or use the ReFILE service in your certified tax software, or send changes by mail to a CRA tax centre.

Generally, you can request a change to an income tax and benefit return for a tax year ending in any of the 10 previous calendar years. For example, a request made in 2024 must relate to the 2014 tax year or later.

You can also check our processing times tool to get an estimate of how long it may take to process your request. After the CRA has processed your request, you will get a notice of reassessment, indicating the changes made to your return, or a letter explaining why the CRA did not make the changes you requested. With the ReFILE service, you can find out right away if your refund or amount owing has changed.

Features and options in Change my return and ReFILE

Change my return and ReFILE make it easy for individuals to change their income tax and benefit return online. In both Change my return and ReFILE, you can:

• request to carryback amounts (such as capital and non-capital losses)
• split pension income
• get notifications when additional information is needed, errors are detected, or supporting documentation is needed to finalize your request

Features and options exclusive to Change my return

There are additional features and options exclusive to Change my return. You can:

• request to carryforward amounts (such as farming or fishing losses or restricted farm losses)
• view new features that guide you through common adjustments
• request changes to certain non-resident returns

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.

The CRA is committed to serving Canadians with high standards of accuracy, professionalism, courtesy, and fairness. If you have any compliments, suggestions, or are not satisfied with the services you received from the CRA, you can go to Submit service feedback or complete Form RC193, Service Feedback.

If you believe you have experienced a reprisal and wish to file a complaint, go to Reprisal Complaints.