Tax returns in Canada
obligatory forms that must be submitted to the Canada Revenue Agency
A tax return in Canada is a declaration filed by an individual or corporation reporting information used to calculate the income tax they owe. Federal tax returns are filed with the Canada Revenue Agency (CRA). Most provinces have their income taxes administered through the federal system, while residents of Quebec also file a separate provincial personal income tax return with Revenu Québec; Alberta and Quebec administer their own corporate income taxes.
For individuals, the normal filing deadline is April 30 of the following year, although different deadlines apply in some circumstances, including for self-employed taxpayers, returns for deceased individuals, and certain non-residents. Returns may be prepared using tax software and submitted to the CRA by mail or electronically through NETFILE.
Who should file a Canadian tax return
Canadians who live abroad can sometimes continue filing a Canadian tax return, even if they are not required to do so. Three primary factors are used to determine a taxpayer's tax residence: dwelling place (or places), spouse or common-law partner and dependants.
Due date
Normally, Canadian individual tax returns for any specific year must be filed by April 30 of the following year. There is no provision for generally extending this deadline, but there are a few exceptions.
Tax returns for self-employed individuals and their spouses must be filed by June 15 of the following year. However, any Goods and Services Tax/Harmonized Sales Tax owing for the period is due April 30.
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