See the sourced 2026 Ontario tax guide: rates, limits and deadlines →
What to take away
- Even if you owe no tax, filing is how you receive many credits and benefits, and how the CRA records unused tuition.
- Set up your identity details, gather slips and receipts, then choose software, a preparer or paper.
- File by the deadline even if you cannot pay; the late-filing penalty is based on the balance owing.
Do you have to file?
The CRA says you need to file if it sent you a request to file, if you owe tax or want a refund, or if you have certain other situations. These include owing CPP contributions on self-employment income, selling capital property or having a taxable capital gain, and repaying certain benefits. Check the CRA’s current list for the year you are filing.
You may also want to file when it is not required. The CRA lists receiving or continuing the Canada child benefit, the Canada Groceries and Essentials Benefit and the Canada workers benefit among the reasons, and says you generally must file every year to keep benefit payments going. If you have little or no income, filing may still be worthwhile.
Set up before you start
Have your social insurance number and personal details ready before you start. Check your legal name and date of birth against your official documents rather than typing them from memory, because mismatched details can slow processing.
It is also sensible to sign in to your CRA account before the season begins. The CRA points to your account for finding your most recent notice of assessment. If you have not filed before, there is no earlier notice to take an access code from, and the CRA says the NETFILE access code is optional.
Gather your slips and receipts
Start with the slips that report income: a T4 from an employer, a T4A for other income, and bank or investment slips. Employers must generally issue T4s by the end of February, which for the 2026 slips is March 1, 2027, so wait until you have them all before filing. Our guide on what to bring for your personal tax return has a longer list.
Then collect receipts for amounts you may claim, such as tuition on a T2202, medical expenses and donations. Keep a note of anything you are unsure about. Software asks questions in a set order, and having the paperwork on hand makes it much easier to answer them accurately.
Choose how to file
You can file with CRA-certified tax software, use the CRA’s SimpleFile service, or file on paper. Check the CRA’s site to see whether you can use SimpleFile. You can also have a professional preparer or a free tax clinic volunteer file for you.
Certified software sends the return electronically through NETFILE. The CRA publishes the list of certified products each year and lets you compare them by cost and features. Confirm the opening date for 2026 returns on the CRA’s site, because the dates quoted for the previous season do not carry over.
Students: file to protect tuition amounts
Students with little income often owe no tax, so claiming tuition can seem pointless. The CRA allows you to carry forward unused federal tuition fees to claim in a future year, calculated on Schedule 11. You have to claim them in the first year you owe income tax.
The CRA also says you must file a return every year in which you have tuition to carry forward, and that skipping a year means the amount is lost. You may instead transfer up to $5,000 of the current year’s federal tuition amount, reduced by what you used yourself, to a spouse, a common-law partner or a parent or grandparent. Once you carry an amount forward it can no longer be transferred.
The deadline and the cost of filing late
For most 2026 returns the filing and payment deadline is April 30, 2027. If you or your spouse or common-law partner were self-employed, the filing date is generally June 15, 2027, but any balance owing is still due on April 30. Special situations can have different dates.
The CRA’s current penalty rules, written for 2025 returns, add 5% of the balance owing plus 1% for each full month late, up to 12 months. Interest compounds daily from the day after the due date. If you cannot pay, file on time anyway to avoid the late-filing penalty. Ask for relief if circumstances beyond your control prevented you from meeting the deadline.
After you file
The CRA will issue a notice of assessment. Read it, compare it with what you filed, and keep it. Our guide to reading your notice of assessment explains the sections.
Keep a copy of your return and supporting documents for six years, even if you did not send them. The CRA may ask to see them if it requests a review, so keep support for every amount you claim. If you receive the Ontario Trillium Benefit or GST/HST credit, see our article on those payments.
When to get help
A first return that has one or two T4 slips is often straightforward. Get help if you have self-employment or side income, sold investments, worked in another country, became a resident during the year, or received a CRA letter. Newcomers should also read our guide to filing a first return after arriving.
Bring your slips, your SIN and personal details, receipts, any prior notices and a short list of what changed this year. An accountant can confirm whether you have to file, which credits fit and whether to claim or carry forward amounts.
Sources & editorial notes
Sources checked October 24, 2026. The examples are illustrative and provide general information. Discuss how the guidance applies to your circumstances with your accountant.
- Who has to file a returnCanada Revenue Agency
- Get ready to file a tax returnCanada Revenue Agency
- Tax software for filing personal taxesCanada Revenue Agency
- Transfer or carry forward amountCanada Revenue Agency
- CRA: Interest and penalties on late taxes for individualsCanada Revenue Agency
- Preparing your return: general filing deadlinesCanada Revenue Agency
- 2027 tax deadlines for businesses and self-employed individualsCanada Revenue Agency
- What documents do you include with your return and what records do you keepCanada Revenue Agency
Rules and guidance can change. Use the current official source and confirm the treatment for your facts. To flag an error, contact Sora.