Filing your tax return
Extended filing date
The Canada Revenue Agency (CRA) has extended the filing date for individual income tax and benefit returns to June 1, 2020.
Learn more about benefits, credits and support from the CRA due to coronavirus (COVID-19).
Income tax basics
About income tax
You may pay tax on the income you make.
The amount you pay is based on how much income you earn in a year. You can reduce or eliminate the amount of income tax you need to pay by claiming tax credits and certain expenses. For example, the basic personal amount, a non-refundable tax credit, allows every Canadian resident to earn more than $10,000 each year before any income tax is payable.
Types of taxable income
You have to report any taxable income you earn inside and outside Canada when you file your tax return. This includes:
- any full-time or part-time work
- self-generated income (for example, a home business, selling goods or services online, earning tips)
- rental income, including renting out a portion of your home
- investments (such as interest, dividends and capital gains)
- your pension
Types of non-taxable income
You do not have to report certain non-taxable amounts as income, including:
- allowances
- most lottery winnings
- gifts
- inheritance
- elementary, secondary and post-secondary school scholarships
How income tax works
Federal and Ontario income taxes are paid to the Canada Revenue Agency (CRA), which is part of the federal government.
Income tax is commonly taken off your pay by your employer or off your pension and sent directly to the CRA. You may also have to calculate the tax you owe and send a payment to the CRA.
Each year, you should file a tax return with the CRA to:
- report the income you’ve made
- ensure you’ve paid the correct amount of income tax
- access tax credits and benefits
Learn more about how much tax you should pay on each portion of your income.
How and when to file your tax return
You can fill out your return using tax preparation software or on paper. Learn how.
Most personal income tax returns are dueby April 30, which is the date any outstanding income tax is due. After April 30, penalties and interest start to apply to any outstanding balance owed.
If you are self-employed or filing for someone who has passed away, please see the CRA’s website for filing deadlines.
Why file a return
Even if you had no income, you should still file your taxes before you turn 19. You may be able to access tax credits and benefits, like sales tax credits or support for child care.
You have to file a return if you:
- owe tax
- want to claim a tax refund
- want to apply for tax credits and benefits
- want to qualify for some government programs
Learn about your tax obligations and whether you need to file a tax return.
Calculating your return
After the CRA processes your tax return, you will receive a notice of assessment. The notice of assessment will tell you if you:
- paid too much income tax and are eligible for a tax refund
- paid too little income tax and have to pay the CRA, in either a lump sum or smaller amounts throughout the following year
- are eligible to get money back through tax credits and benefits
Tax credits and benefits
You may be eligible for tax credits and benefits to help you with living costs.
Types of tax credits and benefits
There are two types of tax credits:
Benefits can help with various living expenses, such as raising children, the cost of housing, loss of income and medical expenses.
Read the CRA's General Income Tax and Benefit Guide and Forms Book to learn more about which tax credits you can claim.
Find benefits and other programs
How to apply for tax credits and benefits
To apply for tax credits and benefits, you need to file a tax return.
Most tax return software will automatically prompt you with questions to apply for tax credits and benefits. You can also apply by filing a paper tax return and accompanying forms.
Calculate your Ontario tax credits
Help and resources
Free tax clinics
If you have a modest income, simple tax situation and need help filing your tax return, visit the CRA's Community Volunteer Income Tax Program to find the nearest tax clinic or volunteer service to help you for free.
Filing a paper tax return
To get a tax return form, you can either:
To access tax credits and benefits when filing a paper tax return, complete and submit these three forms with your tax return:
What’s new
The tax return can change every year. Find out what’s new on the tax return to see how it affects you.
Subscribe to the Ontario Ministry of Finance’s personal income tax email alerts to stay up-to-date on changes to personal income tax requirements or new or changing tax credits and benefit programs.
For businesses
Learn about the types of income you must report on a personal income tax return if you are self-employed, an unincorporated business or in a partnership.
Learn about tax credits that can help your business lower costs, hire/train workers and compete in the marketplace.
Tax literacy for students
Tax literacy is about understanding your tax responsibilities and the resources available to support you. The tools below can help you learn more about the personal income tax system and how taxes affect your budget.
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