5013-G(E)

The CRA's publications and personalized correspondence are available in braille, large print, e-text, or MP3 for those who have a visual impairment. For more information, go to Order alternate formats for persons with disabilities or call 1-800-959-8281. If you are outside Canada and the United States, call 613-940-8495. The CRA only accepts collect calls made through telephone operators. After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay.

La version française de ce guide est intitulée Guide d’impôt et de prestations pour les non-résidents et les résidents réputés du Canada.

Unless otherwise stated, all legislative references are to the Income Tax Act or, where appropriate, the Income Tax Regulations.

Table of Contents

• New for 2022
  • The CRA's services
  • COVID-19 benefits and your taxes
  • Individuals and families
• Before you file
  • Find out if this guide is for you
  • Find out who has to file a return
  • Determining your residency status
  • Electing under section 217
  • Electing under section 216.1
  • Find out which tax package is for you
  • Forms and publications
  • Due dates
  • Penalties and interest
  • How to send your return to the CRA
  • Get help doing your taxes
  • Gather your documents
• Completing your return
  
  • Step 1 – Identification and other information
  • Step 2 – Total income
  • Step 3 – Net income
  • Step 4 – Taxable income
  • Step 5 – Federal Tax
    • Part A – Federal tax on taxable income
    • Part B – Federal non-refundable tax credits
    • Part C – Net federal tax
  • Step 6 – Refund or balance owing
• Supporting documents
• After you file your return
  • Notice of assessment
  • Processing time
  • How to change a return
  • Formal disputes (objections and appeals)
• Digital services for individuals
  • My Account
  • MyCRA mobile web app
• For more information
  • If you need help
  • Forms and publications
  • Electronic mailing lists
  • Tax Information Phone Service (TIPS)
  • Teletypewriter (TTY) users
  • CRA Service Feedback Program
    • Service complaints
    • Reprisal complaints
• Retirement income summary table
• Contact the Canada Revenue Agency

• Next