If you earn income in Canada, you will likely need to file a T1 General Income Tax and Benefit Return at some point. The T1 General is the standard personal income tax form used by the Canada Revenue Agency (CRA), and understanding how it works can help you file accurately and on time. This guide covers what the T1 General is, who needs to file one, how to get and complete the form, key deadlines, and answers to common questions.
What is a T1 General?
The T1 General — officially called the Income Tax and Benefit Return — is the standard form Canadian residents use to file their personal income taxes with the CRA each year. It brings together information from all your other tax slips and documents into a single return.
You need the T1 General to apply for the Canada Child Benefit, Goods and Services Tax/Harmonized Sales Tax (GST/HST) refundable tax credits, and other benefits. You may also be required to provide the T1 General when applying for major credits, such as a mortgage.
Who should fill out a T1?
Anyone who will owe taxes should complete a T1. Business owners, such as sole proprietors and partnerships, are also required to complete the T1 business form. However, if you are a corporation, you should complete the T2, which is provided for corporate income.
What is the difference between a T1 and a T4?
The T4 and T1 serve different purposes in the Canadian tax system. A T4 — formally called the Statement of Remuneration Paid — is an information slip your employer issues to you each year. It shows your total employment income, along with deductions such as Canada Pension Plan (CPP) contributions, Employment Insurance (EI) premiums, and income tax withheld.
The T1 General, on the other hand, is the personal income tax return you file with the CRA. It summarizes all of your income from every source — including the amounts reported on your T4 — and calculates whether you owe additional tax or are entitled to a refund. In short, the T4 is one piece of information that feeds into your T1.
How do I get a T1?
There are several ways to get a copy of the T1 form:
CRA My Account — If you have a CRA My Account, you can find your T1 for the current year, as well as previous years that you filed, by looking under the "tax returns view" section.
Through a tax preparer — A tax preparer can access your tax information (with your permission) through your online CRA account.
Using tax-filing software — You can import your current tax information, including a T1, from the CRA using online tax-filing software with an auto-fill feature.
If you need a copy from further back than what is available online, you will need to contact the CRA directly at 1-800-959-8281. Tax forms are named after the calendar years they cover, so you should use the 2026 T1 form to report personal income for the 2026 tax year.
How to fill out a T1 General
The T1 General is not as elaborate as it may seem. It uses entries from other taxpayer forms and has six main sections:
Section | Description |
|---|---|
| Identification | Personal details such as your name, date of birth, address, social insurance number, and marital status. |
| Total income | All sources of income, including employment income from your T4, self-employment income, investment income, pension income, and any other taxable earnings. |
| Net income | Your total income minus allowable deductions such as Registered Retirement Savings Plan (RRSP) contributions, union dues, and child-care expenses. |
| Taxable income | Your net income after applying further deductions such as capital-loss carry-forwards and other permitted adjustments. |
| Federal tax | The federal tax calculated on your taxable income, reduced by federal non-refundable tax credits such as the basic personal amount and charitable donations. A similar calculation determines your provincial or territorial tax. |
| Refund or balance owing | The final calculation showing whether you are entitled to a refund or need to make a payment to the CRA. |
When is the T1 due?
Canadian taxpayers who have to file a return and are not self-employed are required to file the T1 by April 30. If you or your spouse or common-law partner are self-employed, you have until June 15 to file your tax return. If you have an amount owing, the payment deadline is still April 30, no matter whether your filing deadline is April 30 or June 15.
How to file your T1
The most common way to file your T1 is online using certified tax software. Online form submission is facilitated using NETFILE, the CRA-recommended service for submitting taxpayer forms. You can also download the PDF form, fill it out, and mail it to the CRA office designated for your province or territory.
Start filing your taxes
Filing your taxes does not have to be stressful if you prepare early. Start by gathering the documents you will need — T4 slips from your employer, receipts for deductible expenses, and any other information slips such asT3s or T5s. Having everything organized before the deadline makes the process smoother and helps you avoid last-minute errors.
Many online tax-filing tools offer an auto-fill feature that imports your tax information directly from the CRA. This can save time and reduce the chance of missing an income source. Whatever method you choose, filing before the deadline helps you avoid penalties and ensures you receive any refund you are owed as quickly as possible.
