Personal Tax Return

Who Should File a Tax Return?

  • 18 years old or older — even if you had little or no income, filing may help establish eligibility for certain benefits and credits.

  • Newcomers to Canada — if you became a resident of Canada for tax purposes during the year.

  • Anyone who worked or earned income — including employment, self-employment, rental, investment, or other income.

  • Students — even with little or no income, filing can help report tuition amounts and establish eligibility for certain benefits/credits.

  • Parents with children — filing is important for income-tested benefits such as the Canada Child Benefit.

  • Married or common-law couples — both spouses should generally file their own returns because CRA uses both incomes to calculate certain benefits and credits.

  • Seniors — including people receiving CPP, OAS, pensions, or other retirement income.

  • Self-employed individuals — including contractors, freelancers, side businesses, and cash income.

  • Anyone CRA asks to file — if CRA sends you a request or demand to file a return.

No income? You may still benefit from filing. Your tax return is also used to determine eligibility for certain government benefits and credits.

What to include in your personal tax return

Deadline to file taxes

April 30 – Most Individuals

For most individuals, the deadline to file your personal income tax return and pay any balance owing is April 30 of the following year.

For example, your 2025 personal tax return is generally due April 30, 2026.

Knowing when to file your tax return is important. Your filing deadline depends on your situation.

June 15 – Self-Employed Individuals

If you or your spouse/common-law partner is self-employed or operates a business that is not incorporated, your personal tax return is generally due June 15.

This may include people who:

  • Operate their own small business

  • Work as independent contractors

  • Provide freelance services

  • Earn self-employment or business income

Important:

Even though you may have until June 15 to file your tax return, any personal income tax balance owing is generally still due by April 30. If your business is incorporated, different corporate tax filing and payment deadlines apply.