Filing Your First Tax Return in Canada

Filing a tax return for the first time can feel complicated, but the process is the same every year: gather your slips, add up your income, claim your deductions and credits, and send the return to the CRA. This guide walks through it step by step — what the T1 is, how most people file online with NETFILE-certified software, what CRA My Account is for, and what happens after you file. It explains the process only; it cannot tell you what to claim.

Step 1: gather your slips and records

Before you start, collect your tax slips: the T4 from your employer, T5s for investment income, T4As, and any others that apply to you. Employers must issue T4 slips by the last day of February after the tax year. You should also have receipts for anything you plan to claim — charitable donations, medical expenses, RRSP contributions — and your Notice of Assessment from last year, if you have one.

The tax slips guide on this site explains what each slip reports and which boxes matter. If a slip is missing, check CRA My Account first — slips the CRA has received are shown there — and then contact the issuer. Do not guess the numbers.

Step 2: choose how to file

Most Canadians file online using NETFILE-certified tax software. You buy or download the software, enter your information, and the software sends the return to the CRA electronically and checks the arithmetic as you go. The CRA publishes a list of certified software on canada.ca; the CRA does not recommend any particular product.

You can also file on paper by mailing the T1, or you can have a tax preparer file for you. Whoever files it, the return is yours: you are responsible for what it says. If you use a preparer, check the return before it is sent and keep a copy.

Step 3: CRA My Account

CRA My Account is the CRA’s online portal for individuals. Once you are registered, you can see your Notices of Assessment, the tax slips the CRA has received for you, your RRSP and TFSA contribution room, the status of your refund, and your benefit and credit payments. You can also change your address and direct-deposit details, and ask the CRA to change a return.

To register you need to prove your identity, which usually means answering questions based on a previous return or using a sign-in partner such as your bank. If this is your very first return, you may need to file on paper or through software first and register for My Account afterwards.

What happens after you file

After the CRA receives your return it assesses it and sends you a Notice of Assessment (NOA). The NOA states the tax the CRA assessed, any refund or balance owing, and your RRSP deduction limit for the next year. If the CRA disagrees with something on your return, the NOA will say so — and the reviews and appeals guide on this site explains what happens next.

A refund is paid by direct deposit if you have set it up, or by cheque. You can check the status of your refund in My Account. If you owe money, the balance is due by 30 April — the deadlines guide explains the dates and the penalties for missing them.

Fixing a mistake

If you find a mistake after you have filed, do not file a second return. Ask the CRA to change the return — an adjustment request — through My Account or by mail. You can ask for a change to any of the last ten tax years, and you should include the documents that support the change.

If the change means you get a bigger refund, the CRA will pay it with interest in some cases. If it means you owe more, interest may apply from the original due date. Either way, it is better to fix a mistake than to leave it: the CRA can reassess a return for several years after it was filed.

Sources: Canada Revenue Agency, canada.ca; CRA, NETFILE; CRA, My Account; CRA, “How to change your return”.