Canada T1 Individual Tax Return & NETFILE Guide
How to file a 2025 Canadian personal income tax return during the 2026 filing season, including NETFILE eligibility, certified software, Auto-fill My Return, deadlines, processing times and the Notice of Assessment.
Important date clarification
This page covers the 2025 tax return filed during the 2026 tax season. For most taxpayers, the filing and payment deadline was April 30, 2026. Self-employed taxpayers generally had until June 15, 2026 to file, but any 2025 balance owing was still due April 30, 2026.
What is a T1 return?
The T1 General, formally the income tax and benefit return, is the personal tax return individuals use to report their income and claim applicable deductions, credits and benefits. Employment income, investment income and self-employment income can all be reported on the same T1 return when applicable.
Self-employment is not a separate personal tax return. Where applicable, business or professional income and expenses are reported within the T1 return using Form T2125, Statement of Business or Professional Activities.
T1 Filing Situation Guide
Choose the income situation that most closely describes you. This guide explains common filing treatment; it does not determine NETFILE eligibility for every individual.
T4 Employment Income / Standard T1 Return
2025 return filing deadline: April 30, 2026
Software note: Examples of CRA-certified software include Wealthsimple Tax, TurboTax and H&R Block Tax Software; pricing and free eligibility vary by software and tax situation.
Employment income reported on T4 slips is included on your T1 return. CRA Auto-fill My Return can import tax information that the CRA has on file, but you must review it and add anything missing before filing.
2026 T1 / NETFILE deadlines
| Situation | 2025 return deadline | 2025 balance owing |
|---|---|---|
| Most individuals | April 30, 2026 | April 30, 2026 |
| Self-employed taxpayer or qualifying spouse/common-law partner | June 15, 2026 | April 30, 2026 |
| Self-employment with business expenditures primarily relating to a tax shelter investment | April 30, 2026 | April 30, 2026 |
When a CRA due date falls on a Saturday, Sunday or recognized public holiday, the applicable filing or payment deadline can move to the next business day under CRA rules.
Who can use NETFILE?
NETFILE is the electronic filing service used with CRA-certified tax software to send eligible personal tax returns to the CRA. Eligibility is not automatic simply because someone lives in Canada.
Common eligibility requirements
- A qualifying SIN, or a qualifying temporary tax number (TTN), as specified by CRA.
- Use of software certified for the tax year being filed.
- A return and taxpayer situation that is not excluded by NETFILE restrictions.
Examples of restrictions
- Deceased taxpayer and bankruptcy returns are excluded from NETFILE.
- Certain deemed-resident situations are excluded.
- Additional reporting and claiming restrictions can apply to particular forms, credits and tax situations.
Quebec note: the federal T1 return is sent to the CRA using NETFILE, but a Quebec resident generally files the provincial return separately with Revenu Québec.
How to file your T1 return through NETFILE
Gather your documents
Collect T4s, investment slips, RRSP receipts, tuition information, medical or other supporting information, and any records needed for deductions or credits that apply to you.
Choose current certified software
Use the CRA list for the tax year you are filing. A product can have different pricing, features and certification coverage, so do not assume that a free offering covers every tax situation.
Use Auto-fill when available
If you have access to CRA My Account, Auto-fill My Return can retrieve tax information the CRA has on file. Review every imported item and add information that is missing.
Review the complete return
Check personal information, residency, marital status, income, deductions, credits, business information, and any other schedules generated by the software.
Transmit through NETFILE
Submit the eligible return electronically through the certified software. Keep the electronic confirmation or submission record supplied by the software.
Watch for the CRA assessment
After CRA processes the return, review the Notice of Assessment and compare the assessment result with what you expected.
CRA Auto-fill My Return: what it does and what it does not do
Auto-fill My Return can automatically bring information into compatible tax software using data the CRA has on file at the time of the request. CRA lists a wide range of information that may be available, including T3, T4, T4A, T5, T5007, T5008, RRSP contribution receipts, T2202 and other account information.
CRA-certified software and “free” filing
CRA publishes a list of software certified for personal tax filing. Examples appearing on the current CRA list for 2025 returns include CloudTax, GenuTax Standard, H&R Block Tax Software, TurboTax and Wealthsimple Tax.
Certification does not mean the CRA endorses a provider, its pricing or its privacy policy. CRA also notes that free offerings can depend on factors such as income, tax complexity, province or territory and other provider criteria.
Important: “CRA-certified software” means the relevant software product is certified for the applicable tax year. It does not mean the CRA guarantees the software's calculations, pricing, availability or support.
How long does CRA take to process an online return?
| Filing method | CRA published target | Important qualification |
|---|---|---|
| Online / electronic | About 2 weeks | Some returns take longer when additional review or specialized processing is required. |
| Paper | About 8 weeks | Paper processing is slower and can also be delayed by missing or incomplete information. |
These are CRA processing targets, not guaranteed refund delivery dates. A refund may also be affected by the payment method, account debt or a CRA review.
What happens after you file?
1. Submission
Keep the filing confirmation supplied by your software.
2. CRA processing
CRA assesses the return and can select it for additional review if necessary.
3. Notice of Assessment
Review the assessment result, balance or refund and important contribution-room information.
What is the Notice of Assessment?
The Notice of Assessment (NOA) is CRA's assessment of the return you filed. It can show whether you have a refund or amount owing and can contain important account information.
- Review the assessed refund or balance owing against your filing records.
- Check your RRSP deduction limit and available contribution room information where provided.
- Check FHSA participation-room information through the NOA, reassessment or CRA account when applicable.
- Keep the NOA with your tax records because later tax planning and benefit calculations can depend on CRA-assessed data.
T1 filing checklist
Frequently Asked Questions
Official CRA Sources & Portals
Direct official links to Canada Revenue Agency (CRA) documentation and government portals:
International Money Transfer & FX Rates
Sending funds for tuition, rent, or immigration fees? Retail banks sneak 2.5%–4% into exchange rates. Check today's real mid-market rate first.
Quick Filing Facts
Important Distinction
A CRA-certified tax software product is not the same thing as a CRA endorsement. Review the provider's pricing, features, privacy information and support before choosing software.
Need Individual Tax Assistance?
If you have complex foreign assets (Form T1135), rental income, or residency status questions, consult a certified CPA or tax professional.