Updated September 29, 2026 · Canadian personal tax filing overview
Establish Canadian tax residency and the relevant reporting period before choosing the return. Immigration status, citizenship and the label NRI do not by themselves settle Canadian tax residency.
Residency and a move year
Canadian residency depends on the facts, including residential ties, and treaty rules may affect the result. Provide your arrival or departure date, travel history, homes, spouse or partner and dependent circumstances. Consult the CRA residency guidance.
A newcomer, emigrant and nonresident can have different reporting needs. Use the appropriate guidance for the tax year. The CRA’s nonresident tax guidance explains why employment, rental income and other Canadian income do not always follow the same filing route.
Do I need to file a T1 return?
Reasons to file include tax owing, a CRA request and other circumstances specified by the CRA. Filing may also help establish or maintain eligibility for benefits and credits, even when income is low. Review who should file a Canadian return for the complete rules.
Tell your preparer which province or territory applies to your situation. Quebec residents generally also file a separate provincial return with Revenu Québec; see the CRA newcomer guidance.
Documents for your Canadian filing review
- Prior returns, notices of assessment and relevant CRA correspondence.
- Available employment, pension and investment slips, such as T4 and T5 slips.
- Self-employment or rental-property records, where applicable.
- Move dates and a summary of Canadian and foreign income during the year.
- RRSP contribution records and other deduction or credit documents relevant to your case.
- US filing history and foreign-account details if there is a US connection.
Share documents through the client portal after confirming the engagement. Your initial enquiry can identify the countries and tax years without including identity numbers.
US–Canada accounts and retirement plans
Tell us about RRSPs, RRIFs, TFSAs and other accounts separately. Tax treatment in one country does not automatically establish treatment in the other. For certain Canadian retirement plans, eligible US individuals can receive deemed-election treatment under IRS Revenue Procedure 2014-55; eligibility and separate information-reporting requirements still need assessment.
A Canadian return does not automatically satisfy US filing obligations. Our US–Canada cross-border service outlines the information needed to assess both sides. See also our FBAR and Form 8938 guide for US foreign-account reporting questions.
Check filing and payment dates separately
The usual individual filing deadline is April 30 of the following year. A June 15 filing deadline generally applies where you or your spouse or common-law partner carried on a business, subject to the rules, while payment is generally due April 30. Holidays, weekends and special circumstances can affect dates. Use the CRA’s current due-date guidance for your return.
Discuss your filing scope
Request a Canadian or cross-border quote based on the relevant years, income and documents. US federal/state starting prices are not Canadian T1 prices. Confirm the currency and returns included before proceeding.
Request a Canadian filing consultation
General information only. Filing requirements and tax treatment depend on your facts and the applicable year.