T1 General: the Income Tax and Benefit Return
The T1 General — officially the Income Tax and Benefit Return — is the personal income tax return Canadian residents file each year. It pulls together your income, deductions and credits for the year and works out what you owe or get back.
Get the official T1 income tax package (canada.ca)Opens the current income tax package on the Government of Canada website — pick your year and province for the correct forms.
What the T1 covers
The T1 reports income from all sources — employment, self-employment, investments, rental, capital gains and more — and applies your deductions and credits. The package isn't just one page: it includes the return, the schedules, and the provincial or territorial forms, and it's specific to the province or territory where you lived at year-end.
Deadlines and why filing matters
For most people the T1 is due April 30. If you or your spouse had self-employment income, the filing deadline is June 15 — but any balance owing is still due April 30, and interest runs from then even if you file earlier.
Filing also keeps benefits and credits flowing. Things like the Canada Child Benefit and the GST/HST credit are tied to a filed return, so it's often worth filing even in a year with little or no income.
Where a T1 gets complicated
A simple T4-only return is straightforward. It's foreign income, self-employment, rental, investments, a newcomer part-year, or several slips that turn a T1 into something where a missed credit or a wrong entry actually costs you. That's the kind of return we focus on.
Official CRA references
FAQ
Yes. The T1 General is the personal income tax return. “T1 General” is the older name; the CRA now calls it the Income Tax and Benefit Return.
Generally April 30. If you or your spouse had self-employment income, the filing deadline is June 15, but any balance owing is still due April 30 and interest applies from then.
Often yes. Benefits and credits like the Canada Child Benefit and the GST/HST credit depend on a filed return, so filing can be worth it even with no tax to pay.
Generally the province or territory where you lived on December 31. Newcomer and part-year situations have their own rules — that's something we sort out routinely.
Complex return, or just want it done right?
Foreign income, self-employment, rental, a newcomer year — this is the T1 work we specialize in. Book a free consultation and we'll file it properly and claim what you're owed.
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Other CRA forms
General information only, not tax advice. This is a copy of publicly available information about an official Government of Canada form; the form itself is published by the CRA. Verify details for your situation on canada.ca or with us.