FILING DEADLINE & METHODS

Most individuals must file their return by April 30 of the following year. Filing on time matters even when no payment can be made, because the late-filing penalty is much larger than interest, and benefit payments depend on a filed return.

DEADLINES FOR THE 2026 TAX YEAR

• April 30, 2027: most individuals.

• June 15, 2027: self-employed individuals and their spouses or common-law partners. Any balance owing is still due April 30.

• Deceased persons: the later of the normal due date and six months after the date of death.

• Weekend or holiday: a return is on time if filed electronically or postmarked by the next business day.

ELECTRONIC FILING

• NETFILE: individuals file their own return using CRA-certified software or web applications, including free options. Opens in late February.

• EFILE: tax preparers and accountants file for clients. Since July 2025, EFILE can no longer be used to authorise a representative; that is done through Represent a Client.

• Auto-fill my return: certified software can download slips, RRSP limits, carry-forward amounts and other data from the CRA after the person signs in to My Account.

• Electronic returns are generally assessed in about two weeks, and refunds with direct deposit arrive faster than by cheque.

SIMPLEFILE

SimpleFile (formerly File My Return) lets eligible people with low or no income and simple tax situations file by phone, through a short digital service, or on paper, using information the CRA already has. Invitations for 2025 returns were sent in September 2026. Budget 2025 also proposed giving the CRA authority to file returns automatically for certain low-income individuals who do not file, starting with the 2025 tax year, with a 90-day window to review and correct the information.

PAPER FILING

• Paper returns can be downloaded or ordered; the CRA no longer mails income tax packages automatically.

• Processing takes about eight weeks or longer.

• Slips and receipts that support claims are generally kept, not attached, unless instructed.

NON-FILERS

The CRA can issue a demand to file. Unfiled returns can be filed late at any time; there is no penalty if no tax is owing, and benefits for past years may be recovered.