On this page

• New for 2024
• Before you file
• Completing your return
• Supporting documents
• After you file your return
• Digital services for individuals
• For more information
• Retirement income summary table
• Download a copy of Federal income tax and benefit information for 2024
• Prior years

New for 2024

For a list of proposed, announced and enacted personal income tax changes for 2024, see Personal income tax: What's new for 2024.

New items are flagged with NEW! throughout.

Before you file

Complete your income tax and benefit return using the information in the tax package along with your information slips, receipts and supporting documents.

Even if you did not have any income in the year, you still have to file a return to get the benefits, credits and refund you may be entitled to.

Who has to file a return

File a 2024 return if:

• The CRA sent you a request to file a return
• You have to pay tax or want to claim a refund
• You or your spouse or common-law partner want to begin or continue receiving credits and benefits, such as:
  • the Canada child benefit (CCB) and related provincial and territorial benefits
  • the goods and services tax ⁄ harmonized sales tax (GST/HST) credit and related provincial and territorial credits and benefits
  • the Canada carbon rebate (CCR) (depending on your province or territory of residence)
  • the guaranteed income supplement (GIS)

• You want to claim the Canada workers benefit (CWB) and receive advanced Canada workers benefit (ACWB) payments
• You and your spouse or common-law partner are jointly electing to split pension income
• You disposed of capital property (which may be a principal residence) or realized a taxable capital gain in 2024
• You have to repay all or part of your old age security (OAS) benefits or employment insurance (EI) benefits
• You have not repaid all of the amounts that you withdrew from your registered retirement savings plan (RRSP) under the Home Buyers’ Plan (HBP) or Lifelong Learning Plan (LLP)
• You have to contribute to the Canada Pension Plan (CPP) for 2024 (your total net self-employment income and pensionable employment income is more than $3,500)
• You are paying EI premiums on self-employment income or other eligible earnings
• You incurred a non-capital loss in 2024 that you want to be able to apply to other years
• You want to transfer unused tuition fees or carry forward unused tuition, education and textbook amounts to a future year
• You want to report income that would allow you to contribute to an RRSP, a pooled registered pension plan (PRPP) or a specified pension plan (SPP) to keep your RRSP deduction limit for future years up to date (see Schedule 7)
• You opened a first home savings account (FHSA) in 2023 or 2024 and want to keep your FHSA participation room up to date (see Schedule 15)
• You want to carry forward the unused investment tax credit on expenditures that you incurred in 2024
• You want to report income that will allow you to increase your Canada training credit limit

Deceased persons

If you are the legal representative (executor, administrator or liquidator) for the estate of a person who died in 2024, you may have to file a 2024 return for that person.

Send the legal document that names you as the legal representative, such as a complete copy of the will, grant of probate or letters of administration, to the CRA.

If there is no legal document naming a legal representative, you may request to be the representative by completing Form RC552, Register as Representative for a Deceased Person.

Send the document to the CRA online using Represent a Client or by mail to the tax centre of the person who died.

For more information, go to Doing taxes for someone who died.

Residential ties

To determine an individual’s residency status, all of the relevant facts in each case must be considered, including residential ties to Canada and the length of time, purpose, intent and continuity of the stay while living inside and outside Canada.

Significant residential ties

These ties to Canada include:

• a home in Canada
• a spouse or common-law partner in Canada
• dependants in Canada

Secondary residential ties

These ties to Canada may be relevant in determining your residency status and can include:

• personal property in Canada, such as a car or furniture
• social ties in Canada, such as memberships in Canadian recreational or religious organizations
• economic ties in Canada, such as Canadian bank accounts or credit cards
• a Canadian driver's licence
• a Canadian passport
• health insurance with a Canadian province or territory

For more information, see Income Tax Folio S5-F1-C1, Determining an Individual’s Residence Status.

Factual residents

You are a factual resident of Canada for tax purposes if you keep significant residential ties in Canada while living or travelling outside Canada.

Non-residents

You are a non-resident for tax purposes throughout any period that all of the following apply:

• You normally live in another country
• You do not have significant residential ties in Canada
• You are not a deemed resident of Canada

Deemed non-residents

You are a deemed non-resident of Canada if you would have been considered a resident of Canada (or deemed resident of Canada) but you are instead considered a resident of another country under a tax treaty between Canada and the other country.

The rules that apply to non-residents of Canada also apply to deemed non-residents of Canada. This mean you complete your return the same way as a non-resident of Canada.

Deemed residents

You may be considered a deemed resident of Canada for tax purposes if you were not a factual resident of Canada (because you did not have significant residential ties to Canada) and either of the following apply:

• At any time in 2024, you were living outside Canada and were a government employee, a member of the Canadian Forces including their overseas school staff, or working under a Global Affairs Canada assistance program.

• You stayed in Canada for 183 days or more in the tax year and are not considered a resident of another country under the terms of a tax treaty between Canada and that country

Which tax package is for you

Use the income tax package for the province or territory where you resided on December 31, 2024, unless one of the following tax situations applies to you:

Situations needing a specific guide

If you were a non-resident of Canada or only resided in Canada for part of 2024, you may also need one of the guides listed in the following table.

Due dates

Your 2024 return and payment are due on or before the date below that applies to you:

• For most people, the return is due April 30, 2025, and payment is due April 30, 2025
• For a self-employed person (and their spouse or common-law partner) with business expenditures that relate primarily to a tax shelter investment, the return is due April 30, 2025, and payment is due April 30, 2025
• For a self-employed person (and their spouse or common-law partner) other than those listed above, the return is due June 15, 2025, and payment is due April 30, 2025
• For a deceased person (and their surviving spouse or common-law partner), go to Doing taxes for someone who died

Exception

When a due date falls on a Saturday, Sunday or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. Your payment is considered on time if it is received on the first business day after the due date. For more information, go to Due dates and payment dates.

Penalties and interest

Penalties

The CRA may charge a penalty if any of the following applies:

• You filed your return late and owe tax for 2024
• You failed to report an amount on your 2024 return and also failed to report an amount on your return for 2021, 2022 or 2023
• You knowingly, or under circumstances amounting to gross negligence, made a false statement or an omission on your 2024 return

The late filing penalty may be higher if the CRA issued a demand to file the return and assessed a late filing penalty on a return for tax year 2021, 2022, or 2023.

Interest on your balance owing

If you have a balance owing for 2024, the CRA will charge compound daily interest on any unpaid amount owing for 2024 starting the day after the balance is due. This includes any balance owing if the CRA reassesses your return.

Interest on your refund

The CRA will pay compound daily interest on your tax refund for 2024 in some situations. The calculation will start on the latest of the following three dates:

• the 30th day after the balance due date for the tax year
• the 30th day after you file your return
• the day you overpaid your taxes

Cancel or waive penalties and interest

The CRA administers legislation, commonly called taxpayer relief provisions, that gives the CRA the discretion to cancel or waive penalties and interest when taxpayers cannot meet their tax obligations due to circumstances beyond their control.

The CRA’s discretion to grant relief is limited to any period that ended within 10 calendar years before the year in which a relief request is made.

For penalties, the CRA will consider your request only if it relates to a tax year or fiscal period ending in any of the 10 calendar years before the year in which you make your request. For example, your request made in 2024 must relate to a penalty for a tax year or fiscal period ending in 2014 or later.

For interest on a balance owing for any tax year or fiscal period, the CRA will consider only the amounts that accrued during the 10 calendar years before the year in which you make your request. For example, your request made in 2024 must relate to interest that accrued in 2014 or later.

Taxpayer relief requests can be made online using the CRA’s My Account, My Business Account (MyBA) or Represent a Client digital services.

You can also fill out Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties and Interest, and send it

• online using My Account, My Business Account or Represent a Client
• by mail to the designated office for your province or territory of residence, as shown on the last page of Form RC4288

For information about how to submit documents online, go to Submit documents online.

For details on the required supporting documents, relief from penalties and interest and other related forms and publications, go to Cancel or waive penalties or interest at the CRA.

Ways to file your return

NETFILE

Use the CRA’s secure service to complete and file your return electronically using certified tax preparation software or a web application. Go to File your taxes online: Understand NETFILE for a list of software and applications, including some that are free.

EFILE

EFILE is a secure CRA service that lets authorized service providers, including discounters, complete and file your return electronically. For more information, go to EFILE for individuals.

Auto-fill my return

This is a secure CRA service that allows you or your authorized representative to automatically fill in parts of an income tax and benefit return with information that the CRA has available at the time of the request.

You must be registered for My Account and use NETFILE-certified software or your representative must be registered for Represent a Client and use EFILE-certified sofware.

For more information, go to Auto-fill my return.

SimpleFile by Phone (automated phone service)

This is a free, secure, and easy to use CRA service available to eligible individuals who have a lower or fixed income and simple tax situation that stay the same from year to year.

Individuals will receive an invitation letter by mail or email notification through My Account. The invitation provides the information you need to use this service. You will be asked to verify some personal information and answer a series of short questions using the keypad on your phone. There are no forms to fill out or calculations to do. You do not need to spreak to an agent to use this service.

File a paper return

Complete and file the return included in the tax package. If you need a paper version of other forms and publications, go to Forms and publications or call 1-800-959-8281.

Get help doing your taxes

The following services may help you complete your tax return based on your personal tax situation.

Free tax clinics

If you have a modest income and a simple tax situation, the Community Volunteer Income Tax Program (CVITP) or Income Tax Assistance Volunteer Program (for residents of Quebec) can complete your tax return for free.

To find out if you qualify for these services and find a tax clinic, go to Free tax clinics or call the CRA at 1-800-959-8281.

If you want to become a volunteer, go to Volunteer to do taxes for people in your community.

Tax Information Phone Service (TIPS)

For tax information by telephone, use the CRA’s automated service, TIPS, by calling 1-800-267-6999.

TIPS is available 24 hours a day, 7 days a week.

Individual enquiries by phone

Call 1-800-959-8281 from Canada or the United States.

Telephone agents are available:

Monday to Friday: 6:30 am to 11 pm (EST)
Saturday: 7:30 am to 8 pm (EST)
Sunday: Closed
Public holidays: Closed

For business enquiries, call 1-800-959-5525.

Individuals in the territories

Call 1-866-426-1527 for tax and benefit information for residents of Yukon, the Northwest Territories, and Nunavut (Calls from area code 867 only).

For businesses in the territories, call 1-866-841-1876.

Teletypewriter (TTY) and Video Relay Service (Canada VRS) users

If you use a TTY for a hearing or speech impairment, call 1-800-665-0354.

If you use the Canada VRS application, call 1-800-561-6393.

If you use an operator-assisted relay service, call one of the CRA’s regular telephone numbers instead of the TTY or Canada VRS number.

Gather your documents

Gather all of the information slips, receipts and supporting documents that you need to report your income and claim any deductions, credits or expenses.

Missing slips or receipts

File your return on time even if you do not have all of your slips or receipts. You are responsible for reporting your income from all sources to avoid any penalties and interest that could be charged.

If you have not received your slips by early April or if you have questions about an amount on a slip, contact the payer.

If you know you will not be able to get a missing information slip by the due date, use your final pay stub or statement to estimate your income and deductions, credits and expenses that you can claim. Enter the estimated amounts on the appropriate lines of your return.

Completing your return

1. Fill out Step 1 – Identification and other information

   Use the instructions on your return to complete Step 1.

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   • Email address

     Enter your email address on your return if you would like to receive email notifications from the CRA and you agree to the terms of use for email notifications below. You can also register for email notifications by signing in to My Account for Individuals and selecting the “Notification preferences” service.

     Terms of use for email notifications

     • The CRA will use the email address provided to notify you about any CRA mail available in My Account, when certain changes are made to your account information, and other important account information
     • Any mail that is eligible for electronic delivery will no longer be printed and mailed
     • The notifications that are eligible for this service may change. You may not always be notified when new types of notifications are added or removed from this service
     • To view CRA mail online, you must be registered for My Account or your representative must be registered for Represent a Client and be authorized on your account
     • All CRA mail available in My Account is presumed to have been received on the date that the email notification is sent
     • It is your responsibility to make sure that the email address provided to the CRA is up to date
     • CRA email notifications are subject to the terms of any agreement with your mobile carrier or Internet service provider. You are responsible for any fees imposed by them
     • Email notifications are sent unencrypted and unsecured. They could be lost, intercepted, viewed or altered by others who have access to your email account. You accept this risk and acknowledge that the CRA will not be liable if you are unable to access or receive the email notifications, nor for any delay or inability to deliver notifications
     • These terms of use may change from time to time. The CRA will provide advance notice of the effective date of any new terms. You agree that the CRA may notify you of these changes by emailing the new terms, or notice of where to find them, to the email address that you provided. You agree that your use of the service after the effective date of any change to these terms constitutes your agreement to the new terms. If you do not agree to the new terms, you must remove your email address from My Account and no longer use the service

   • Social insurance number (SIN)

   • Marital status

   • Residence information

     Enter the province or territory where you lived or were considered to be a factual resident on December 31, 2024.

   • Your spouse's or common-law partner's information

     Enter the information and amounts that are reported on your spouse’s or common-law partner’s return. If they are not filing a return, enter the amounts they would report as if they were filing a return, even if their income is zero.

     
     

     Notes

     
     

     Your spouse or common-law partner may still have to file a 2024 return even if you enter their amounts on page 1 of your return. See Who has to file a return.

     If you became separated or widowed in the year, enter on page 1 of your return the following information about your former or deceased spouse or common-law partner to claim certain credits:

     • their first name
     • their social insurance number
     • their net income before the date of separation or before their date of death

   • Residency information for tax administration agreements

   • Elections Canada

   • Foreign property

     Specified foreign property includes:

     • funds or intangible property (patents, copyrights, etc.) situated, deposited or held outside Canada
     • tangible property situated outside Canada
     • a share of the capital stock of a non-resident corporation held by you or by an agent on your behalf
     • an interest in a non-resident trust that was acquired for consideration
     • shares of corporations residents in Canada held by you or for you outside Canada
     • an interest in a partnership that holds a specified foreign property unless the partnership is required to file Form T1135, Foreign Income Verification Statement
     • an interest in, or right with respect to, an entity that is a non-resident
     • a property that is convertible into, exchangeable for, or confers a right to acquire a property that is specified foreign property
     • a debt owed by a non-resident, including government and corporate bonds, debentures, mortgages, and notes receivable
     • precious metals, gold certificates, and future contracts held outside Canada
     • an interest in, or right to acquire, any property that is a specified foreign property

     
     

     Note

     
     

     An interest in a foreign life insurance policy generally meets the definition of specified foregin property.

     Specified foreign property does not include:

     • a property used or held exclusively in carrying on an active business
     • a share of the capital stock or indebtedness of a foreign affiliate
       • a personal-use property
       • an interest in, or right to acquire, any property that is not a specified foreign property
       • an interest in a trust that is one of the following:
         1. a trust that is governed by a foreign retirement arrangement
         2. a trust that is:
            • resident of a country where income tax is imposed
            • exempt from paying income tax under the laws of 2
            • established to administer or provide benefits under superannuation, pension or retirement funds or plans, or any funds or plans established to provide employee benefits that are either:
              • maintained primarily for the benefit of non-resident individuals
              • governed by an employees profit sharing plan
       • an interest in, or right to acquire, any property that is not a specified foreign property

     
     

     Notes

     
     

     Specified foreign property held in a Canadian mutual fund, registered retirement savings plan (RRSP), pooled registered pension plan (PRPP), registered retirement income fund (RRIF), registered pension plan (RPP) or tax-free savings account (TFSA) is excluded from Form T1135 reporting requirements

     You must file Form T1135 for 2024 no later than April 30, 2025, or June 15, 2025, if you (or your spouse or common-law partner) carried on a business in 2024, other than a business whose expenditures are primarily made in the course of a tax shelter investment. For more information, see Form T1135, Foreign Income Verification Statement.

     For more information about foreign reporting, go to Foreign Income Verification Statement.

2. Fill out Step 2 – Total income

   Income you earned that was not reported on an information slip must still be reported on your tax return.

   Line numbers

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   • Amounts that are not reported or taxed
   • Reporting foreign income and other foreign amounts

     Report, in Canadian dollars, your foreign income and other foreign currency amounts (such as expenses and foreign taxes paid).

     In general, the foreign currency amount should be converted using the Bank of Canada exchange rate in effect on the day that the amount arises. In certain situations, the CRA will accept an exchange rate quoted by another source other than the Bank of Canada if the rate is:

     • widely available
     • verifiable
     • published by an independent provider on an ongoing basis
     • recognized by the market
     • used in accordance with well-accepted business principles
     • used to prepare financial statements (if any)
     • used consistently from year to year

     Each of the conditions above must be met for the rate to be accepted. Other sources of foreign exchange rates that the CRA generally accepts include rates from Bloomberg L.P., Thomson Reuters Corporation and OANDA Corporation.

     In certain circumstances, an average of exchange rates over a period of time may be used to convert foreign currency amounts. See Income Tax Folio S5-F4-C1, Income Tax Reporting Currency. Also refer to this folio for information about converting foreign amounts generally.

     For more information about converting foreign income taxes paid, see Income Tax Folio S5-F2-C1, Foreign Tax Credit.

   • Line 10100 – Employment income
   • Line 10105 – Tax-exempt income for emergency services volunteers
   • Line 10120 – Commissions included on line 10100
   • Line 10130 – Wage-loss replacement contributions
   • Line 10400 – Other employment income
   • Line 11300 – Old age security (OAS) pension
   • Lines 11400 and 11410 – CPP or QPP benefits
   • Line 11500 – Other pensions and superannuation
   • Line 11600 – Elected split-pension amount
   • Line 11700 – Universal child care benefit (UCCB)
   • Line 11701 – UCCB amount designated to a dependant
   • Line 11900 – Employment insurance and other benefits
   • Line 11905 – Employment insurance maternity and parental benefits, and provincial parental insurance plan benefits
   • Lines 12000 and 12010 – Taxable amount of dividends from taxable Canadian corporations
   • Line 12100 – Interest and other investment income
   • Line 12200 – Net partnership income (limited or non-active partners only)
   • Line 12500 – Registered disability savings plan income
   • Lines 12599 and 12600 – Rental income
   • Line 12700 – Taxable capital gains
   • Lines 12799 and 12800 – Support payments received
   • Line 12900 – Registered retirement savings plan (RRSP) income
   • Line 12905 – Taxable first home savings account (FHSA) income
   • Line 12906 – Taxable FHSA income – other
   • Line 13000 – Other income
   • Line 13010 – Taxable scholarships, fellowships, bursaries and artists’ project grants
   • Lines 13499 to 14300 – Self-employment income
   • Line 14400 – Workers' compensation benefits
   • Line 14500 – Social assistance payments
   • Line 14600 – Net federal supplements paid
   • Other amounts you have to report on your return
     

     Retroactive lump-sum payments

     If you received a lump-sum payment of eligible income in 2024, parts of which were for previous years after 1977, you must report the whole payment on the appropriate line of your 2024 return. These amounts are shown on a completed Form T1198, Statement of Qualifying Retroactive Lump-Sum Payment, issued by the payer.

     You can ask the CRA to tax the parts from previous years as if you received them in those years. The CRA can apply this calculation to the parts that relate to years you were resident in Canada if the total of those parts is $3,000 or more (not including interest) and the result of the calculation is better for you. The CRA will tell you the result on your notice of assessment or reassessment.

     Loans and transfers of property

     You may have to report income, such as dividends (line 12000 of your return) or interest (line 12100 of your return) from property, including money and any replacement property, that you loaned or transferred to your spouse or common-law partner or a related minor (including a niece or a nephew) under 18 years of age at the end of 2024. This includes loans or transfers to a trust in favour of such a person.

     You may also have to report capital gains (line 12700 of your return) from property that you loaned or transferred to your spouse or common-law partner or to a trust for your spouse or common-law partner.

     For more information, see archived interpretation bulletins IT-510, Transfers and Loans of Property Made After May 22, 1985 to a Related Minor, and IT-511R, Interspousal and Certain Other Transfers and Loans of Property, and Guide T4013, T3 Trust Guide.

     Tax shelters

     To claim deductions, losses, or credits from tax shelter investments, see your T5003 and T5013 slips, and complete Form T5004, Claim for Tax Shelter Loss or Deduction. For more information about tax shelters, go to Tax shelters.

3. Fill out Step 3 – Net income

   • Line 20600 – Pension adjustment
   • Line 20700 – Registered pension plan (RPP) deduction
   • Line 20800 – RRSP deduction
   • Line 20805 – FHSA deduction
   • Line 20810 – Pooled registered pension plan (PRPP) employer contributions
   • Line 21000 – Deduction for elected split-pension amount
   • Line 21200 – Annual union, professional or like dues
   • Line 21300 – Universal child care benefit (UCCB) repayment
   • Line 21400 – Child care expenses
   • Line 21500 – Disability supports deduction
   • NEW!Lines 21698, 21699 and 21700 – Business investment loss
   • Line 21900 – Moving expenses
   • Lines 21999 and 22000 – Support payments made
   • Line 22100 – Carrying charges, interest expenses and other expenses
   • Line 22200 – Deduction for CPP or QPP contributions on self-employment income and other earnings
   • Line 22215 – Deduction for CPP or QPP enhanced contributions on employment income
   • Line 22300 – Deduction for PPIP premiums on self-employment income (For residents of Quebec only)
   • Line 22400 – Exploration and development expenses
   • Line 22900 – Other employment expenses
   • Line 23100 – Clergy residence deduction
   • Line 23200 – Other deductions
   • Line 23500 – Social benefits repayment
   • Line 23600 – Net income

4. Fill out Step 4 – Taxable income

   • Line 24400 – Canadian Armed Forces personnel and police deduction
   • Line 24900 – Security options deductions
   • NEW!Line 24901 – Additional security options deduction
   • Line 25000 – Other payments deduction
   • Line 25100 – Limited partnership losses of other years
   • Line 25200 – Non-capital losses of other years
   • Line 25300 – Net capital losses of other years
   • NEW!Line 25395 – Capital gains deduction for qualifying business transfer or qualifying cooperative conversion
   • Line 25400 – Capital gains deduction
   • Line 25500 - Northern residents deductions
   • Line 25600 – Additional deductions
   • Line 26000 – Taxable income

5. Fill out Step 5 – Federal tax

   Part A – Federal tax on taxable income

   Complete the appropriate column of the chart using the amount from line 26000 of your return.

   Part B – Federal non-refundable tax credits

   These credits reduce the federal tax you have to pay. If the total of these credits is more than your federal tax, you will not get a refund for the difference.

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   • Newcomers to Canada and emigrants

     If you became or ceased to be a resident of Canada for tax purposes during 2024, you may have to reduce your claim for the amounts on lines 30000, 30100, 30300, 30400, 30425, 30450, 30500, 31800, 32400 and 32600, and in some cases, line 31600 of your return. For more information, go to Individuals – Leaving or entering Canada and non-residents.

   • Amounts for non-resident dependants

     In certain limited circumstances, you may be able to claim an amount for certain dependants who live outside Canada if they depended on you for support. For more information, see Income Tax Folio S1-F4-C2, Basic Personal and Dependant Tax Credits.

     Attach to your paper return your proof of payment for the support that you provided for your dependants. The proof of payment must include your name, the amount and date of your payments, and the dependant’s name and address. If you sent the payments to a guardian, the guardian’s name and address must also be on the proof of payment.

     If the dependants already have enough income or assistance for a reasonable standard of living in the country where they live, the CRA does not consider them to be dependent upon you for support.

     
     

     Note

     
     

     Gifts are not considered support.

   • Line 30000 – Basic personal amount
   • Line 30100 – Age amount
   • Line 30300 – Spouse or common-law partner amount
   • Line 30400 – Amount for an eligible dependant
   • Line 30425 – Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older
   • Line 30450 – Canada caregiver amount for other infirm dependants age 18 or older
   • Line 30500 – Canada caregiver amount for infirm children under 18 years of age
   • Line 30800 – Base CPP or QPP contributions through employment income
   • Line 31000 – Base CPP or QPP contributions on self-employment income and other earnings
   • Line 31200 – Employment insurance premiums through employment
   • Line 31217 – Employment insurance premiums on self-employment and other eligible earnings
   • Line 31205 – Provincial parental insurance plan (PPIP) premiums paid (For residents of Quebec only)
   • Line 31210 – PPIP premiums payable on employment income (For residents of Quebec only)
   • Line 31215 – PPIP premiums payable on self-employment income (For residents of Quebec only)
   • Line 31220 – Volunteer firefighters' amount
   • Line 31240 – Search and rescue volunteers' amount
   • Line 31260 – Canada employment amount
   • Line 31270 – Home buyers' amount
   • Line 31285 – Home accessibility expenses
   • Line 31300 – Adoption expenses
   • Line 31350 – Digital news subscription expenses
   • Line 31400 – Pension income amount
   • Line 31600 – Disability amount for self
   • Line 31800 – Disability amount transferred from a dependant
   • Line 31900 – Interest paid on your student loans
   • Line 32300 – Your tuition, education, and textbook amounts
   • Line 32400 – Tuition amount transferred from a child or grandchild
   • Line 23600 – Amounts transferred from your spouse or common-law partner
   • Lines 33099 and 33199 – Eligible medical expenses you can claim on your tax return
   • Line 34900 – Donations and gifts
   • Line 35000 – Total federal non-refundable tax credits

   Part C – Net federal tax

   • Line 40424 – Federal tax on split income
   • Line 40425 – Federal dividend tax credit
   • Line 40427 – Minimum tax carryover
   • Line 40500 – Federal foreign tax credit
   • Recapture of investment tax credit

     If you have to repay all or part of an investment tax credit that you previously received for scientific research and experimental development or child care spaces, complete Form T2038-IND, Investment Tax Credit (Individuals), to calculate the amount you have to repay.

     Enter the result on the line for "Recapture of Investment tax credit" on your return.

   • Federal logging tax credit

     If you paid logging tax to a province for logging operations you performed in the province, you may be able to claim a logging tax credit.

     To calculate your credit, use the lesser of the following two amounts for each province you had a logging operation in:

     • 66.6667% of the logging tax paid for the year to the province
     • 6.6667% of your net logging income for the year in the province

     Enter the total of the credits for the year for all provinces, up to 6.6667% of your taxable income from line 26000 of your return, not including any amounts on lines 20800, 20805, 21000, 21400, 21500, 21900 and 22000 of your return.

   • Line 41000 – Federal political contribution tax credit
   • Line 41200 – Investment tax credit
   • Lines 41300 and 41400 – Labour-sponsored funds tax credit
   • Line 41500 – Advanced Canada workers benefit (ACWB)
   • Line 41800 – Special taxes

6. Fill out Step 6 – Refund or balance owing

   • Line 42100 – CPP contributions payable on self-employment income and other earnings
   • Line 42120 – Employment insurance premiums payable on self-employment and other eligible earnings
   • Line 42200 - Social benefits repayment
   • Line 42800 – Provincial or territorial tax
   • Line 43200 – Yukon First Nations tax (For residents of Yukon only)
   • Line 43500 – Total payable
   • Line 43700 – Total income tax deducted
   • Line 43800 – Tax transfer for residents of Quebec (For residents of Quebec only)
   • Line 44000 – Refundable Quebec abatement
   • Line 44100 – Federal refundable First Nations abatement (For residents of Yukon only)
   • Line 44800 – CPP or QPP overpayment
   • Line 45000 – Employment insurance overpayment
   • Line 45200 – Refundable medical expense supplement
   • Line 45300 – Canada workers benefit (CWB)
   • Line 45350 – Canada training credit (CTC)
   • Line 45355 – Multigenerational home renovation tax credit (MHRTC)
   • Line 45400 – Refund of investment tax credit
   • Line 45600 – Part XII.2 tax credit
   • Line 45700 – Employee and partner GST/HST rebate
   • Line 46900 – Eligible educator school supply tax credit
   • Line 47555 – Canadian journalism labour tax credit
   • Line 47556 – Return of fuel charge proceeds to farmers tax credit
   • Line 47600 – Tax paid by instalments
   • Line 47900 – Provincial or territorial credits
   • Line 48400 – Refund
   • Line 48500 – Balance owing

Supporting documents

When you file a paper return, attach your supporting documents to your return. If you make a claim without providing your documents, the CRA may disallow the credit or deduction you claimed and this could delay the processing of your return.

Whether you file by paper or electronically, keep your supporting documents for 6 years in case the CRA asks to see them later. Also keep a copy of your return and notice of assessment or reassessment.

Attach the following documents to your paper return:

• a copy of your information slips, such as a T4, T4A and T5, and provincial slips such as the Relevé 1 Slip, if applicable
• your completed forms and schedules, when instructed
• Form T776, Statement of Real Estate Rentals, or a statement showing your rental income and expenses for line 12600 – Rental income

After you file your return

Notice of assessment

The notice of assessment (NOA) gives you a summary of your tax and benefit assessment and explains any changes made to your return. It also tells you if you have a refund, a zero balance or a balance owing.

It gives you other important information such as your:

• unused registered retirement savings plan (RRSP) contributions
• RRSP deduction limit and available contribution room
• first home savings account (FHSA) participation room
• Canada training credit limit (CTCL)
• other amounts and balances that you may want to carry forward to a future year

You can view your NOA in NETFILE-or EFILE-certified tax software and My Account right after the CRA receives and processes your return. For more information, go to Understand your NOA.

Processing time

The CRA's goal is to send you a notice of assessment, as well as any refund, within:

• two weeks, when you file online
• eight weeks, when you file a paper return

To look up processing times, go Check CRA process times.

Tax reviews

When the CRA receives your return, it is usually processed and a notice of assessment is sent to you. However, each year, the CRA conducts a number of reviews to promote awareness of, and compliance with, the laws that the CRA administers.

If your return is selected for a more detailed review before or after it is assessed, you will receive a letter or phone call from the CRA. It’s important to know that a review is not a tax audit. In most cases, it’s simply a routine check to ensure that the information that you provided on your return is correct.

If you receive a request from the CRA asking for documents or receipts, you should reply within the timeframe given. Make sure to include all of the information that the CRA asks for and that the copies of your documents are clear and easy to read.

Remember that the CRA is here to help you. If you cannot get the documents that the CRA is asking for, have questions, or need more time to reply, let the CRA know. If you do not reply to the CRA’s request, the CRA may adjust your return and your claim or deduction may be disallowed.

For more information, go to Income tax review? You’ve got this!.

How to change a return

If you have more information that could change the result of a return that you have already sent to the CRA, do not file another return for that year. Wait until you receive your notice of assessment before asking for changes.

Generally, you can only request a change to a return for a tax year ending in any of the 10 previous calendar years. For example, a request made in 2025 must relate to a tax year after 2014 to be considered.

You can change your return in any of the following ways:

• using the ReFILE service if your return was filed electronically using a certified software. For more information, go to ReFILE: Online adjustments for income tax and benefit returns
• signing in to My Account for Individuals and using “Change my return”
• sending Form T1-ADJ, T1 Adjustment Request, by mail, as well as any supporting documents, if you have not sent them before to support your original claim

For more information, go to How to change a return.

Digital services for individuals

The CRA’s digital services are fast, easy and secure!

My Account

My Account lets you view and manage your personal income tax and benefit information online.

Use My Account throughout the year to:

• view your benefit and credit information and apply for certain benefits
• view your notice of assessment or reassessment
• change your address, phone numbers, direct deposit information, marital status and information about children in your care
• manage notification preferences and receive email notifications when important changes are made to your account
• check your tax-free savings account (TFSA) contribution room, your registered retirement savings plan (RRSP) deduction limit and your first home savings account (FHSA) participation room
• track the progress of certain files and enquiries you have submitted to the CRA
• make a payment online to the CRA with the My Payment service, create a pre-authorized debit (PAD) agreement or create a QR code to pay in person at Canada Post for a fee (for more information on how to make a payment, go to Payments to the CRA)
• view and print your proof of income statement
• manage authorized representatives and authorization requests
• submit documents to the CRA
• submit an audit enquiry
• manage multi-factor authentication settings

To sign in to or register for the CRA's digital services, go to:

• My Account, if you are an individual
• Represent a Client, if you are an authorized representative

Receive your CRA mail online

Set your correspondence preference to "Electronic mail" to receive email notifications when CRA mail, like your notice of assessment, is available in your account. For more information, go to Email notifications from the CRA.

Electronic payments

Make your payment using:

• your Canadian financial institution's online or telephone banking services
• the CRA's My Payment service at Pay now with My Payment with your activated debit card from a participating Canadian bank or credit union with a Visa® Debit or debit Mastercard® logo (does not include credit cards)
• My Account, under "Accounts and Payments"
• pre-authorized debit (PAD) at My Account for individuals which lets you:
  • set up payments to the CRA from a Canadian chequing account on preset dates starting in five or more business days
  • pay an amount due, repay overpaid amounts or make instalment payments
  • view your account history and modify, cancel or skip a payment (for more information on PAD, go to Pay by scheduled pre-authorized debit (PAD) through CRA online services)
• your credit card, Interac e‑transfer or PayPal through one of the third-party service providers for a fee

For more information, go to Payments to the CRA.

For more information

If you need help

If you need more information, go to Taxes or call 1-800-959-8281.

Direct deposit

Direct deposit is a fast, convenient and secure way to receive your CRA payments directly in your account at a financial institution in Canada. For more information and ways to enrol, go to Direct deposit or contact your financial institution.

Forms and publications

The CRA encourages you to file your return electronically. If you need a paper version of the CRA’s forms and publications, go to forms and publications or call 1-800-959-8281.

Electronic mailing lists

The CRA can send you an email when new information on a subject of interest to you is available on the website. To subscribe to the electronic mailing lists, go to CRA electronic mailing lists.

Tax Information Phone Service (TIPS)

For tax information by telephone, use the CRA’s automated service, TIPS, by calling 1-800-267-6999.

Teletypewriter (TTY) users and Video Relay Service (Canada VRS) users

If you use a TTY for a hearing or speech impairment, call 1-800-665-0354.

If you use the Canada VRS application, call 1-800-561-6393.

If you use an operator-assisted relay service, call the CRA’s regular telephone numbers instead of the TTY or Canada VRS numbers.

Formal disputes (objections and appeals)

You have the right to file an objection (or an appeal for the Canada Pension Plan or Employment Insurance) if you disagree with an assessment, determination, or decision. For more information about objections and related deadlines, go to Objections, appeals, disputes, and relief measures.

CRA service feedback program

Service complaints

You can expect to be treated fairly under clear and established rules, and get a high level of service each time you deal with the CRA. For more information about the Taxpayer Bill of Rights, go to Taxpayer Bill of Rights.

You may provide compliments or suggestions, and if you are not satisfied with the service you received:

1. Try to resolve the matter with the employee you have been dealing with or call the telephone number provided in the correspondence you received from the CRA. If you do not have contact information for the CRA, go to Contact the Canada Revenue Agency
2. If you have not been able to resolve your service-related issue, you can ask to discuss the matter with the employee's supervisor
3. If the problem is still not resolved, you can file a service-related complaint by filling out Form RC193, Service Feedback. For more information and to learn how to file a complaint, go to Submit service feedback

If you are not satisfied with how the CRA has handled your service-related complaint, you can submit a complaint to the Office of the Taxpayers' Ombudsperson.

Reprisal complaints

If you have received a response regarding a previously-submitted service complaint or a formal review of a CRA decision, and feel you were not treated impartially by a CRA employee, you can submit a reprisal complaint by filling out Form RC459, Reprisal Complaint. For more information, go to Reprisal Complaints.

Due dates

When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. For more information, go to Due dates and payment dates.

Retirement income summary table

Use the following table to find out where to report your retirement income on your return.

If you entered an amount on line 11500 of your return, you are eligible for pension income splitting (lines 11600 and 21000) and the pension income amount (line 31400).

Use the chart for line 31400 of the Federal Worksheet to calculate the amount to enter on line 31400 of your return or on line 1 of your Form T1032, Joint Election to Split Pension Income, if applicable.

Download a copy of Federal income tax and benefit information for 2024

The Federal income tax and benefit information for 2024 is available in PDF.

For people with visual impairments, the following alternate formats are also available:

• E-text
• Large print

While all Canada Revenue Agency web content is accessible, we also provide our forms and publications in alternate formats (digital audio, electronic text, Braille, and large print) to allow persons with disabilities to access the information they need.

Prior years

Previous-year information is also available.