T1 (General Income Tax Return)
The T1 is the standard personal income tax return that Canadian residents file annually with the CRA. The filing deadline is April 30 for most taxpayers, or June 15 for self-employed individuals (though any balance owing is still due by April 30). Filing is required if you owe tax, want to claim a refund, or need to maintain benefit eligibility.
The T1 return reports all income sources (employment, self-employment, investment, rental, pension), claims deductions (RRSP contributions, child care expenses, moving expenses), and applies tax credits (BPA, medical expenses, charitable donations) to calculate your net tax payable or refund.
You can file your T1 electronically using CRA-certified software (NETFILE) or through a tax professional. After filing, the CRA issues a Notice of Assessment (NOA) confirming the details of your return. Quebec residents must also file a separate provincial return (TP-1) with Revenu Québec.
How it works
Most taxpayers must file their T1 by April 30, but self-employed individuals get until June 15 to file the return itself - the catch is that any balance owing is still due April 30 regardless of that extension, so waiting until June to pay can trigger interest even though the return itself isn't late. This timing mismatch trips up a lot of self-employed filers who assume the later filing deadline also delays payment.
The return brings together every income source you had during the year - employment, self-employment, investment, rental, or pension - and applies your available deductions, like RRSP contributions, child care expenses, and moving expenses, before layering on tax credits like the BPA, medical expenses, and charitable donations to arrive at your final tax payable or refund. Deductions and credits work differently: deductions reduce the income your tax is calculated on, while most credits reduce your tax bill directly at a fixed rate.
You can file electronically through CRA-certified NETFILE software or through a tax professional, and after filing, the CRA sends a Notice of Assessment confirming the details of your return, usually within about two weeks of e-filing. Quebec residents have an extra step: alongside the federal T1, they must also file a separate provincial return, the TP-1, with Revenu Quebec.
Frequently asked questions
If I'm self-employed, is my entire return due later?
No, only the paperwork itself has until June 15 - any balance you owe is still due by April 30, so paying late still accrues interest even though the return isn't considered late.
Do I need to file a T1 if I had no income?
Yes, filing is still worthwhile because it's how the CRA determines your eligibility for benefits like the GST/HST credit, the Canada Child Benefit, and the Canada Workers Benefit, even with zero income to report.
How soon after filing will I get my Notice of Assessment?
Usually within about two weeks if you file electronically through CRA My Account or NETFILE-certified software, though paper returns typically take longer to process.
Related Terms
CRA (Canada Revenue Agency)
The Canada Revenue Agency (CRA) is the federal body responsible for administering Canada's tax laws, collecting income taxes and GST/HST, and delivering benefit programs such as the Canada Child Benefit (CCB) and the GST/HST credit.
NOA (Notice of Assessment)
After you file your T1 return, the CRA sends a Notice of Assessment confirming the details — your total income, deductions, tax credits, and resulting tax payable or refund.
T4 (Statement of Remuneration Paid)
The T4 slip is issued by employers to employees by the last day of February each year.
BPA (Basic Personal Amount)
The Basic Personal Amount (BPA) is a non-refundable tax credit available to every Canadian taxpayer.
Revenu Québec
Revenu Québec is the provincial government agency that administers Quebec's tax laws, including the provincial income tax return (TP-1), Quebec Sales Tax (QST), and the Quebec Pension Plan (QPP).