5000-G(E) Rev. 22

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 fédéral.

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
  • Climate action incentive payment (for residents of Newfoundland and Labrador, Prince Edward Island, Nova Scotia, Ontario, Manitoba, Saskatchewan and Alberta)
  • Consent to share contact information – Organ and tissue donor registry (for residents of Ontario and Nunavut)
• Before you file
  • Find out if this guide is for you
  • Find out who has to file a return
  • Find out which tax package is for you
  • Forms and publications
  • Due dates
  • Penalties and interest
  • Ways to file your return
  • 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)
  • CRA Service Feedback Program
• Retirement income summary table

• Next