Personal income tax

Who should file a tax return, how to get ready for taxes, filing and payment due dates, reporting your income and claiming deductions, and how to make a payment or check the status of your refund.

What's new for 2023 taxes

Filing a tax return

Who should file a tax return

Determine if you need to file a tax return and what your tax obligations are

Paying your taxes

Find options to pay now, pay a debt over time or if you cannot pay, and how to pay 2024 taxes by instalments

After filing a tax return

[Notice of assessments (NOA/NOR), Refunds, Proof of income statement]

Understanding how taxes work

Due dates and payment dates

Filing and payment due dates for taxes, contributions, instalments, and amounts you may owe

Income that must be reported

Find out what you need to report as income and where to enter it on your tax return

Deductions, credits, and expenses that can be claimed

Find deductions, credits, and expenses to reduce the amount of tax you have to pay

Tax rates and income brackets

Find federal, provincial and territorial tax rates and income brackets for current and previous tax years

Interest and penalties

How much interest is charged, when interest starts being applied to unpaid amounts, late-filing and other penalties

Learn about your taxes

Learn about our tax system, how it works, and why we pay taxes