The T1 general income tax and benefit return are the foundations of personal tax filing that millions of Canadians complete each year. Canadian taxpayers must complete this essential document to fulfill their tax obligations, regardless of their income source – whether they’re hired, self-employed, or have other revenue streams.
Your T1 tax form does more than meet legal requirements. It’s a vital summary of your yearly income and withheld taxes. The form also helps you qualify for mortgages, loans, and important benefits like the Canada Child Benefit. Most Canadians should submit their T1 return by April 30. Self-employed individuals have until June 15 to file, but they must pay any taxes owed by the earlier deadline.
This piece will guide you through everything about the T1 general income tax and benefit return. You’ll learn about the five main sections of the form and how to document all income sources correctly. This knowledge will help you direct your way through tax season confidently.
What is a T1 General income tax and benefit return?
The T1 General form is the life-blood of Canada’s personal income tax system. Known as the “Income Tax and Benefit Return,” this vital document helps Canadian residents report their yearly income and calculate what they owe to the Canada Revenue Agency (CRA).
Your T1 form works as a detailed financial snapshot of your tax year. You’ll need to list every penny you earned – from your job, self-employment, interest, dividends, capital gains, rental properties, and even money from overseas. The form then walks you through the steps to figure out your net income, taxable income, and whether you’ll get money back or need to pay more.
The T1 form has five key parts:
- Identification information (personal details)
- Total income from all sources
- Net income calculation
- Taxable income determination
- Final calculation of refund or balance owing
The T1 General form does more than just meet tax requirements. To name just one example, see how you need it to get government benefits like the GST/HST credit and Canada Child Tax Benefit, even if you don’t owe any taxes that year. Banks also want to see your completed T1 form when you apply for mortgages or big loans since it proves your income.
Most Canadians must file their T1 returns by April 30th. Self-employed people and their spouses get until June 15th. But here’s the catch – if you owe money, it’s still due April 30th. Interest starts piling up on any unpaid balance after that date, no matter when you file.
Here’s something interesting – you don’t legally need to file a T1 return every year if you’re getting money back or don’t owe anything. Yet most Canadians should file anyway to get various credits and benefits that need yearly T1 submissions.
Your residency status and tax situation determine which T1 package you need. Quebec residents use a special form that only calculates federal tax because they file provincial taxes separately. Non-residents and deemed residents of Canada might need specific T1 packages. People who stayed in Canada for 183 days or more without strong residential ties might be deemed residents who need particular forms.
Getting your T1 return right matters a lot. Every number you put down affects your final tax bill, which could mean thousands of dollars difference in what you owe or get back. That’s why many Canadians turn to professionals to help with their T1 returns.
Professional guidance becomes extra helpful with complex situations – especially when you have foreign income, rental properties, or run your own business. If anything about your T1 filing seems unclear, you should ask for expert help. BOMCAS Canada can help with your Canada T1 general income tax and benefit return to maximize your deductions while keeping you compliant with CRA rules.
The T1 General form tells the complete story of your yearly finances for tax purposes. While it’s simpler than other tax documents, you still need to be careful about reporting all your income correctly. Filing this form properly helps you meet your tax obligations and can unlock government benefits while proving your income for future financial needs.
Who needs to file a T1 return in Canada?
The Canada T1 general income tax and benefit return has different filing requirements based on your income and personal situation. Most Canadians file every year, but technically you only have to file if you owe money to the Canada Revenue Agency (CRA). Let’s get into who needs to file this key document.
Employed individuals
Canadian residents who earn employment income usually file a T1 return each year. You’ll need to file if you owe tax or if the CRA sends you a Request to File or a stricter Demand to File. Your filing requirements apply whatever your age – whether you’re 9 or 90 – if you meet the criteria.
Filing your taxes brings major benefits even if you don’t have to:
- You can claim tax refunds you deserve
- You become eligible for federal and provincial benefits
- You build RRSP contribution room based on your income
- You keep receiving benefits like the Canada Child Benefit (CCB)
- You can report tuition fees to carry forward or transfer
You must file a T1 return if you live and work in Canada, keep residential ties while away for work or school, or spend part of the year in the U.S. while maintaining Canadian ties.
Self-employed and freelancers
If you’re self-employed, you have extra filing requirements beyond regular employees. Your original filing includes Form T2125 (Statement of Business or Professional Activities) with your T1 general form to report business income.
Self-employed Canadians file when they:
- Owe tax to the CRA
- Must pay Canada Pension Plan (CPP) premiums on self-employment earnings
- Must pay Employment Insurance (EI) premiums on self-employment income
Self-employed individuals get more time to file – until June 15 instead of April 30. However, they still need to pay any taxes by April 30.
Self-employed Canadians with net income over $4,876.76 must contribute 11.9% of their income to CPP, up to $10,777.64 for 2024. This covers both employee and employer portions normally split in regular employment.
Retirees and pensioners
Retirees should file T1 returns yearly even after stopping work. This helps them access various senior-specific benefits and credits. Your T1 return covers retirement income from:
- Old Age Security (OAS) pension
- Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits
- Registered Retirement Savings Plan (RRSP) income
- Registered Retirement Income Fund (RRIF) payments
- Other pension and superannuation payments
Filing helps retirees qualify for the GST/HST credit, claim medical expenses, use the home accessibility tax credit, split eligible pension income with spouses, and possibly get the disability tax credit.
Investors and landlords
Canadian investors must file T1 returns when they sell capital property, even with the principal residence exemption for home sales. This rule applies whether they owe capital gains tax or not.
Landlords report all rental income on the T1 return using Form T776 (Statement of Real Estate Rentals). Rental income counts toward RRSP contributions but not CPP calculations.
Landlords can lower their taxes by deducting expenses like:
- Accounting and legal fees
- Advertising costs
- Capital cost allowances
- Insurance and interest
- Property taxes and utilities
- Maintenance and repairs
Landlords can reduce their overall taxable income if rental expenses exceed income by claiming a net loss.
Note that not reporting rental income is tax evasion with heavy penalties. The CRA tracks financial information closely to ensure everyone follows the rules.
BOMCAS Canada can help with your Canada T1 general income tax and benefit return if you have questions about filing or want to maximize your legitimate deductions while staying compliant.
Where to get the T1 General form
Getting your Canada T1 general income tax and benefit return form is easy if you know where to look. The right form is significant to file your taxes correctly. The Canada Revenue Agency (CRA) gives you several ways to get this essential document.
CRA website and tax packages
The quickest way to get your T1 form is through the CRA’s official website. You can visit the “Get a T1 income tax package” page and find complete packages for the current tax year. Just select your province or territory to download the forms that match your location.
Your T1 package download includes these important documents:
- Federal income tax and benefit information
- Income tax and benefit return (T1 General)
- Federal schedules and worksheets
- Provincial or territorial tax information
- Provincial schedules, forms and worksheets (except for Quebec)
The CRA website also keeps past year tax packages. This resource is a great way to get forms if you need to file for previous years since tax rates and calculations change yearly. You can find T1 form copies from 1985 onwards through the CRA’s tax packages page. Remember to pick both the right tax year and the province or territory where you lived then to get the correct package.
Ordering by mail
The CRA sends forms by mail for people who prefer paper copies. If you’ve filed paper tax forms before, you’ll get a tax package automatically by mail around the end of February.
You can ask for forms by calling 1-855-330-3305 (English) or 1-855-330-3310 (French) if your package hasn’t arrived or you’re filing on paper for the first time. You can also order online through the CRA website:
- The 2024 income tax package
- The 2024 income tax package for non-resident and deemed residents of Canada
- Alternate formats for persons with disabilities, including digital audio (mp3), electronic text (E-text), braille, and large print
Mail delivery works best if you don’t have reliable internet or prefer working with physical documents. Paper forms usually take 1-2 weeks to arrive.
Using tax software like TurboTax
Tax software might be the fastest way to handle your T1 general income tax and benefit return. Programs like TurboTax fill out the needed forms based on what you enter, so you don’t have to download or request documents yourself.
Tax software that’s certified by the CRA’s NETFILE program lets you submit your return electronically. TurboTax and similar programs give you several benefits:
- Forms are selected automatically based on your tax situation
- Previous returns can be imported to make filing faster
- Calculations are done automatically to reduce math errors
- The software checks for missing information or potential audit triggers
TurboTax Online works for the current and two previous tax years. TurboTax Desktop lets you file for the past five years. This makes it perfect for catching up on multiple unfiled returns.
Quebec residents should remember they need two separate returns—one federal (T1) for the CRA and one provincial (TP1) for Revenu Québec. Most tax software can handle both returns.
BOMCAS Canada can help you today with your Canada T1 general income tax and benefit return. We can guide you to choose the best method to get and file your T1 form, or provide professional help with your tax preparation.
Understanding the key sections of the T1 form
You need to understand five key sections of your Canada T1 general income tax and benefit return form to file accurately and get the maximum refund. A good grasp of the T1 form’s structure will help you report your financial information correctly and avoid errors that might lead to audits or reassessments.
Identification
Your T1 general return starts with the identification section, which lets the Canada Revenue Agency (CRA) identify you correctly. This first part needs your full name, current address, social insurance number (SIN), marital status, and date of birth. You must also specify your residency status and answer questions about Elections Canada authorization.
Business owners will find fields for their business identification information here. Running multiple businesses means you’ll need a separate T2125 form (Statement of Business or Professional Activities) for each one, while putting united information on your main T1 form.
Total income
The total income section stands as the most complete part of your T1 form. You must document every source of income from the tax year. This section gives a full picture of your finances, including:
- Employment income and wages
- Self-employment revenue
- Investment income (interest, dividends)
- Rental income
- Taxable capital gains
- Pension payments and retirement benefits
- Disability benefits and social assistance payments
- Foreign income from all sources
Some types of income, especially capital gains, might need extra schedules before you can enter the final amount on your T1 form. Adding up all income sources creates your “total income” figure on line 15000 of your return.
Net income
After calculating your total income, you can claim various deductions in the net income section to reduce your tax burden. Net income shows what’s left after taking away eligible expenses from your total income.
You can deduct RRSP contributions, childcare expenses, work-related moving expenses, and employment expenses here. Business owners can also subtract various business-related costs.
Your net income figure (line 23600) plays a significant role. It determines if you qualify for government benefits and tax credits, like the GST/HST credit and Canada Child Benefit. The CRA also uses this number to calculate potential clawbacks of Old Age Security payments and Employment Insurance benefits.
Taxable income
The taxable income (line 26000) shows the final amount that determines your taxes. You subtract more deductions from your net income to reach this figure. These might include capital and non-capital losses from previous years, security options deductions, and capital gains deductions.
Net income and taxable income serve different purposes. Net income determines your benefit eligibility, while taxable income becomes the base for your actual tax calculation. The Canadian tax system uses progressive tax brackets, so you need accurate taxable income for proper tax calculations.
Refund or balance owing
The last section of your T1 form shows whether you’ll get money back or need to pay more tax. You calculate federal and provincial taxes on your taxable income and subtract amounts already paid through payroll deductions, installment payments, and various tax credits.
A positive number means you owe more tax to the CRA, while a negative number indicates a refund coming your way. The CRA typically doesn’t charge or refund amounts less than $2.79.
BOMCAS Canada can help you understand or complete any section of your T1 form. Reach out today about your Canada T1 general income tax and benefit return.
How to fill out the T1 General form
Filing your Canada T1 general income tax and benefit return needs proper preparation and attention to detail. The tax filing process becomes easier when you break it down into clear steps. Let’s get into this important financial task with confidence.
Gather necessary documents
Your accurate T1 return starts with collecting all relevant paperwork. You’ll need to gather your income slips including:
- T4 slips (employment income)
- T4A slips (pension, retirement, annuity payments)
- T4E slips (Employment Insurance benefits)
- T5 slips (investment income)
- T3 slips (income from trusts)
T-slips usually arrive by late February. T3 and T5013 slips become available by late March. You can request missing slips through your CRA My Account or by contacting the CRA directly.
You should also collect supporting documentation for potential deductions:
- RRSP contribution receipts
- Medical expense receipts
- Charitable donation receipts
- Childcare expense receipts
- Tuition receipts (T2202)
- Home office expense receipts
- Moving expense receipts
- Student loan interest statements
The CRA might not need these documents right away but could ask to verify them later. Keep them in a safe place after filing.
Use CRA guides and instructions
CRA offers detailed guides that take you through each section of the T1 form. These resources help you report different types of income and claim eligible deductions.
Your T1 filing follows six basic steps:
- Identification (personal information)
- Total income (from all sources)
- Net income (after eligible deductions)
- Taxable income (after additional deductions)
- Federal tax (calculated based on taxable income)
- Refund or balance owing (final calculation)
Certified tax software will take you through these steps automatically. Most software handles calculations behind the scenes. You remain responsible for your return’s accuracy.
File your return by the deadline even if you don’t have all documents. You can use your final pay stub or statements to estimate income and deductions. Missing information slips can be obtained by contacting the payer directly.
Double-check for accuracy
Take time to review all entries before submitting your return. Make sure you’ve documented all income sources correctly. This includes non-refundable credits, foreign income, and investment income. The CRA might review your file if income is missing or deductions are incorrect.
Include your spouse’s or common-law partner’s details in your return even if they aren’t filing. You should enter the amounts they would report if filing, even with zero income.
Converting foreign taxes needs to follow CRA guidelines when claiming foreign tax credits. Tax shelter investments require Form T5004 along with your T5003 and T5013 slips.
Tax software calculates everything but you need to verify all entered information. Many Canadians make their lives easier by using tax professionals or certified software. This helps reduce errors and simplifies the process.
BOMCAS Canada can help with your Canada T1 general income tax and benefit return. Reach out if you find the process challenging or need guidance about maximizing legitimate deductions while staying compliant with CRA requirements.
How to file your T1 return
You have multiple ways to submit your Canada T1 general income tax and benefit return after completion. The method you choose impacts your refund timing and the security of your information with the Canada Revenue Agency (CRA).
Filing online using NETFILE
NETFILE is the quickest way to submit your T1 return to the CRA. This electronic filing service gives you several benefits:
- You get instant confirmation of your return’s receipt
- You don’t need to mail supporting documents unless the CRA asks later
- Your refunds arrive faster—usually within 2 weeks with direct deposit
- The certified software helps you file more accurately with fewer mistakes
The NETFILE service opens February 24, 2025, at 6:00 a.m. (Eastern time) for the 2024 tax year. You can use it until January 30, 2026. The system lets you file returns from 2017 through 2024.
You’ll need your eight-character Access code to file online. Look for it on the right side of last year’s Notice of Assessment. The code isn’t mandatory, but without it, you can’t use your 2024 return details to confirm your identity with the CRA. New filers don’t need this code.
NETFILE runs 21 hours each day, with system maintenance from 3 a.m. to 6 a.m. Eastern time. You can submit up to 20 returns per tax year from each computer or online account.
Mailing your return
Paper filing works well if you prefer traditional methods or can’t file electronically. Paper returns take longer to process—about 8 weeks if you file on time.
Your province determines which tax center should receive your completed return. Alberta residents send their returns to the Winnipeg Tax Center. Ontario residents might use either Sudbury or Winnipeg based on their location.
Remember to include all forms and schedules with your mailed return. Only attach supporting documents the CRA specifically asks for. Send your return by registered mail or get delivery confirmation, especially near deadlines.
Using a tax preparer
Professional help might be your best option for handling your T1 return. Tax preparers use EFILE—like NETFILE but made for professionals—to submit your return.
Your options include:
- Authorized representatives (family members, friends, or accountants)
- Free tax clinics if you have a modest income and simple taxes
- Discounters who calculate and pay your refund right away (for a fee)
- Professional tax preparation services with EFILE certification
The EFILE service matches NETFILE’s schedule for 2024 tax returns: February 24, 2025, to January 30, 2026. Professional preparers must register with the CRA and use certified software.
BOMCAS Canada can help you choose the right filing method and guide you through the process. Reach out today for assistance with your Canada T1 general income tax and benefit return.
How to access past T1 returns
People need copies of their past Canada T1 general income tax and benefit returns to apply for mortgages, loans, or government benefits like the Canada Child Benefit and GST/HST tax credit. Several options make it easy to access your historical tax information.
Using CRA My Account
The CRA My Account portal offers the quickest way to check your previous tax filings. The process is simple after you log in:
- Click on “Go to Tax Returns Details” in the first gray box
- Look for “Related services” on the right side
- Select “Proof of income statement”
- Choose the desired tax year from the dropdown menu
- View or print your T1 information
This digital service lets you access your current year’s return plus returns from the last 11 years. Most information becomes ready within five days. This includes personal income tax returns, information slips (T4, T4A, T5), notices of assessment, and statements of income and deductions.
The CRA help line at 1-800-959-8281 stands ready if you can’t find what you need through My Account.
Requesting older returns
The CRA needs direct contact to get T1 returns older than 11 years. Their online system stores returns only for the current plus 11 previous years, so older records need special handling.
A call to 1-800-959-8281 starts the process. Make sure you’re ready to verify your identity. Let them know which tax years you need and whether you want the complete return or specific details.
Accessing through tax software
Tax software users often find it easier to access their past filings. To cite an instance, see how TurboTax users can do this:
- Log into their TurboTax account
- Click “View all tax returns” under “My Returns”
- Select “Access your filed tax returns”
TurboTax keeps up to six years of prior returns. This makes recent tax history accessible to more people. Users can view, download, or print these documents whenever needed.
BOMCAS Canada helps with your Canada T1 general income tax and benefit return. Reach out if you need help accessing past returns or understanding your tax history better.
Fixing errors on your T1 return
Finding errors on your Canada T1 general income tax and benefit return after submission can be worrying. The Canada Revenue Agency (CRA) gives you several ways to fix these mistakes. You should wait to receive your Notice of Assessment before making any changes. The CRA cannot process adjustment requests submitted earlier.
Using CRA My Account
The “Change my return” service in CRA My Account is the quickest way to fix errors. You can request changes for any of the previous 10 tax years through this online tool. The service lets you add missing tax slips, claim overlooked credits and fix reporting errors. Online adjustment requests take about two weeks to process.
The service has some limitations. You cannot use it to file bankruptcy returns, non-resident returns, or returns that haven’t been assessed.
ReFILE option
ReFILE lets you submit adjustments using certified NETFILE software if you filed electronically. The service works for the current plus three previous tax years. ReFILE offers faster processing without postage costs and helps the environment.
Your original return must be filed electronically to use ReFILE. The service currently accepts up to nine adjustments per return. Like My Account, you cannot use ReFILE for bankruptcy returns or personal information changes.
Mailing a T1 Adjustment Request
The T1-ADJ form gives you a paper option when online methods don’t work. You need to fill out Form T1-ADJ with your request details, tax years affected, social insurance number and supporting documents. Send the completed form to your tax center.
Paper requests usually take eight weeks or longer because they need manual processing.
Voluntary Disclosures Program
The Voluntary Disclosures Program (VDP) helps taxpayers fix major errors or omissions. You might get relief if you tell the CRA about mistakes before they find them.
The program requires you to pay taxes owed plus interest but may protect you from prosecution and certain penalties. Your application’s success depends on whether the errors were intentional.
BOMCAS Canada can help with your Canada T1 general income tax and benefit return. Contact us to find the best correction method for your situation.
Conclusion
The Canada T1 general income tax and benefit return process needs careful attention and a full picture of filing requirements. This piece has helped you get into everything about the T1 form, from who needs to file to fixing errors after submission. Tax filing is more than just following the law—it opens doors to many more benefits and credits while creating an official record of your yearly income.
Filing your T1 return on time brings vital advantages. You’ll avoid late penalties and interest charges. On top of that, it speeds up access to possible refunds and benefits like the Canada Child Benefit and GST/HST credit. Your T1 return also serves as key documentation if you have mortgage or loan applications.
The T1 form might look complex at first, but you can handle it better by taking it step by step. You have options that fit your situation and priorities—file electronically through NETFILE, send it by mail, or get professional help.
Tax deadlines come around every year—April 30 for most Canadians and June 15 if you’re self-employed. Starting early gives you time to collect documents, spot possible deductions, and submit an accurate return.
BOMCAS Canada can help with all parts of your T1 general income tax and benefit return. Our team will help you find legitimate deductions while following CRA rules. Get in touch with BOMCAS Canada today if you need help with Canadian tax law or return preparation.
Note that your tax situation changes as your life evolves. Then, looking at your tax strategy each year helps you use all available credits and deductions. A properly prepared T1 return not only helps your current finances but also creates strong foundations for future planning and stability.
FAQs
Q1. What is the purpose of the T1 General income tax return in Canada? The T1 General form is the primary document for reporting personal income and calculating tax obligations to the Canada Revenue Agency. It summarizes all income sources, deductions, and credits for the tax year, and is necessary for applying for various benefits and financial products.
Q2. Why do financial institutions request T1 General forms? Banks and lenders often ask for T1 General forms to get a comprehensive picture of an individual’s income, especially for those with non-traditional employment or multiple income sources. This information helps them assess creditworthiness for mortgages, loans, and other financial products.
Q3. Who is required to file a T1 return in Canada? Most Canadian residents need to file a T1 return, including employed individuals, self-employed persons, retirees, and those with investment income. Even if you don’t owe taxes, filing is often necessary to access various credits and benefits.
Q4. How can I access my past T1 returns? You can access your past T1 returns through the CRA My Account portal, which provides information for the current year plus the previous 11 years. For older returns, you’ll need to contact the CRA directly. Some tax software also allows access to previously filed returns.
Q5. What should I do if I discover errors on my T1 return after submission? If you find errors on your submitted T1 return, you have several options to make corrections. You can use the “Change my return” service in CRA My Account, the ReFILE option for electronic submissions, or mail a T1 Adjustment Request form. For significant errors, the Voluntary Disclosures Program may be appropriate.
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