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All personal income tax packages Get a T1 income tax package

Personal income tax

Federal income tax and benefit
information for 2024

On this page
New for 2024
Before you file
Completing your return
Supporting documents
After you file your return
Digital services for individuals
For more information
Retirement income summary table
Download a copy of Federal income tax and benefit information for 2024
Prior years

New for 2024

For a list of proposed, announced and enacted personal income tax changes
for 2024, see Personal income tax: What's new for 2024.

New items are flagged with NEW! throughout.

Before you file
Complete your income tax and benefit return using the information in the
tax package along with your information slips, receipts and supporting
documents.

Even if you did not have any income in the year, you still have to file a return
to get the benefits, credits and refund you may be entitled to.

Who has to file a return

File a 2024 return if:

The CRA (Canada Revenue Agency) sent you a request to file a return
You have to pay tax or want to claim a refund
You or your spouse or common-law partner want to begin or continue
receiving credits and benefits, such as:
the Canada child benefit (CCB) and related provincial and territorial
benefits
the goods and services tax ⁄ harmonized sales tax (GST/HST)
credit and related provincial and territorial credits and benefits
the Canada carbon rebate (CCR) (depending on your province or
territory of residence)
the guaranteed income supplement (GIS)

Note
If you have a spouse or common-law partner, they also have to file a
return. For more information, see Booklet T4114, Canada Child Benefit
and related federal, provincial, and territorial programs, and
Guides RC4210, GST/HST Credit, and RC4215, Climate Action Incentive
Payment.
You want to claim the Canada workers benefit (CWB) and receive
advanced Canada workers benefit (ACWB) payments
You and your spouse or common-law partner are jointly electing to split
pension income
You disposed of capital property (which may be a principal residence) or
realized a taxable capital gain in 2024
You have to repay all or part of your old age security (OAS) benefits or
employment insurance (EI) benefits
You have not repaid all of the amounts that you withdrew from your
registered retirement savings plan (RRSP) under the Home Buyers’ Plan
(HBP) or Lifelong Learning Plan (LLP)
You have to contribute to the Canada Pension Plan (CPP) for 2024 (your
total net self-employment income and pensionable employment income
is more than $3,500)
You are paying EI (employment insurance) premiums on self-
employment income or other eligible earnings
You incurred a non-capital loss in 2024 that you want to be able to apply
to other years
You want to transfer unused tuition fees or carry forward unused tuition,
education and textbook amounts to a future year
You want to report income that would allow you to contribute to an
RRSP (registered retirement savings plan), a pooled registered
pension plan (PRPP) or a specified pension plan (SPP) to keep your RRSP
(registered retirement savings plan) deduction limit for future years up
to date (see Schedule 7)
You opened a first home savings account (FHSA) in 2023 or 2024 and
want to keep your FHSA participation room up to date (see Schedule 15)
You want to carry forward the unused investment tax credit on
expenditures that you incurred in 2024
 You want to report income that will allow you to increase your Canada
training credit limit

Deceased persons
If you are the legal representative (executor, administrator or liquidator) for
the estate of a person who died in 2024, you may have to file a 2024 return
for that person.

Send the legal document that names you as the legal representative, such as
a complete copy of the will, grant of probate or letters of administration, to
the CRA (Canada Revenue Agency).

If there is no legal document naming a legal representative, you may request

to be the representative by completing Form RC552, Register as
Representative for a Deceased Person.

Send the document to the CRA (Canada Revenue Agency) online using
Represent a Client or by mail to the tax centre of the person who died.

For more information, go to Doing taxes for someone who died.

Residential ties
To determine an individual’s residency status, all of the relevant facts in each
case must be considered, including residential ties to Canada and the length
of time, purpose, intent and continuity of the stay while living inside and
outside Canada.

Significant residential ties

These ties to Canada include:

a home in Canada
a spouse or common-law partner in Canada
dependants in Canada
Secondary residential ties
These ties to Canada may be relevant in determining your residency status
and can include:

personal property in Canada, such as a car or furniture

social ties in Canada, such as memberships in Canadian recreational or
religious organizations
economic ties in Canada, such as Canadian bank accounts or credit
cards
a Canadian driver's licence
a Canadian passport
health insurance with a Canadian province or territory
For more information, see Income Tax Folio S5-F1-C1, Determining an
Individual’s Residence Status.

Factual residents
You are a factual resident of Canada for tax purposes if you keep
significant residential ties in Canada while living or travelling outside Canada.

Non-residents
You are a non-resident for tax purposes throughout any period that all of
the following apply:

You normally live in another country

You do not have significant residential ties in Canada
You are not a deemed resident of Canada

Deemed non-residents
You are a deemed non-resident of Canada if you would have been
considered a resident of Canada (or deemed resident of Canada) but you are
instead considered a resident of another country under a tax treaty between
Canada and the other country.

The rules that apply to non-residents of Canada also apply to deemed non-
residents of Canada. This mean you complete your return the same way as a
non-resident of Canada.

Deemed residents
You may be considered a deemed resident of Canada for tax purposes if
you were not a factual resident of Canada (because you did not have
significant residential ties to Canada) and either of the following apply:

At any time in 2024, you were living outside Canada and were a
government employee, a member of the Canadian Forces including their
overseas school staff, or working under a Global Affairs Canada
assistance program.

Note
In certain circumstances, this can also apply to the family members of an
individual who is in one of these situations.

You stayed in Canada for 183 days or more in the tax year and are not
considered a resident of another country under the terms of a tax treaty
between Canada and that country
Which tax package is for you
Use the income tax package for the province or territory where you resided
on December 31, 2024, unless one of the following tax situations applies to
you:

Which tax package is for you

Tax situation Tax package

You were a resident of Quebec on Income tax package for residents of

December 31, 2024 Quebec (federal tax only)
Revenu Québec Income Tax Return

You are filing for someone who died in Income tax package for the province or
2024 territory where person resided at time of death

You were a newcomer to Canada in 2024 Income tax package for the province or
territory where you resided on December 31,
2024

For more information, go to Individuals –

Leaving or entering Canada and non-residents

You left Canada permanently in 2024 Income tax package for the province or
territory where you resided on the day you left
Canada

For more information, go to Individuals –

Leaving or entering Canada and non-residents

You had residential ties in more than one Income tax package for the province or
province territory where you had your most important
or territory on December 31, 2024 residential ties

For example, use the income tax package for

Ontario because you go to school in Quebec
but reside in Ontario
You resided outside Canada on If considered a factual resident of Canada:
December 31, 2024,
Income tax package for the province or
but kept significant residential ties with
territory where you kept residential ties
Canada 1
Form T1248, Schedule D – Information
about your Residency Status

You resided outside Canada on Income tax package for non-residents and
December 31, 2024 deemed residents of Canada
and were considered a deemed resident
or non-resident of Canada

You were a deemed resident of Canada Income tax package for the province or
on December 31, 2024 reporting territory where you earned the income
only income from a business with a
permanent establishment in a province
or territory

You were a non-resident of Canada Income tax package for the province or
throughout 2024 reporting only income territory where you earned the income
from Guide T4058, Non-Residents and Income
employment in Canada or a business or Tax
partnership with a permanent
establishment
in Canada

1 If you are also considered a resident of another country under a

tax treaty, see Deemed non-residents of Canada.

Note
If you were a non-resident reporting other types of Canadian-source
income, such as taxable scholarships, fellowships, bursaries, research
grants or capital gains from disposing of taxable Canadian property, you
 must also complete Form T2203, Provincial and Territorial Taxes for
Multiple Jurisdictions, to calculate your provincial and territorial taxes.

Situations needing a specific guide

If you were a non-resident of Canada or only resided in Canada for part of
2024, you may also need one of the guides listed in the following table.

Situations needing a specific guide

Tax situation Guide or Information

You were a non-resident employed in Canada, Guide T4058, Non-Resients and

carried on business in Canada or disposed of a Income Tax
taxable Canadian property

You were a non-resident who received rental Guide T4144, Income Tax Guide for
income from real or immovable property in Electing Under Section 216
Canada

You were a non-resident who received certain Electing under section 217
other
types of income from Canada (including pensions
and annuities)

You were a non-resident at any time in 2024 Guide T4155, Old Age Security Return
receiving OAS (old age security) pension from of Income (OASRI) Guide for Non-
Canada Residents

Due dates
Your 2024 return and payment are due on or before the date below that
applies to you:

For most people, the return is due April 30, 2025, and payment is due
April 30, 2025
 For a self-employed person (and their spouse or common-law partner)
with business expenditures that relate primarily to a tax shelter
investment, the return is due April 30, 2025, and payment is due April 30,
2025
For a self-employed person (and their spouse or common-law partner)
other than those listed above, the return is due June 15, 2025, and
payment is due April 30, 2025
For a deceased person (and their surviving spouse or common-law
partner), go to Doing taxes for someone who died

Exception
When a due date falls on a Saturday, Sunday or public holiday recognized by
the CRA (Canada Revenue Agency), your return is considered on time if the
CRA receives it or if it is postmarked on or before the next business day. Your
payment is considered on time if it is received on the first business day after
the due date. For more information, go to Due dates and payment dates.

Penalties and interest

Penalties
The CRA may charge a penalty if any of the following applies:

You filed your return late and owe tax for 2024
You failed to report an amount on your 2024 return and also failed to
report an amount on your return for 2021, 2022 or 2023
You knowingly, or under circumstances amounting to gross negligence,
made a false statement or an omission on your 2024 return

The late filing penalty may be higher if the CRA issued a demand to file the
return and assessed a late filing penalty on a return for tax year 2021, 2022,
or 2023.
Interest on your balance owing
If you have a balance owing for 2024, the CRA (Canada Revenue Agency) will
charge compound daily interest on any unpaid amount owing for 2024
starting the day after the balance is due. This includes any balance owing if
the CRA reassesses your return.

Interest on your refund

The CRA will pay compound daily interest on your tax refund for 2024 in
some situations. The calculation will start on the latest of the following three
dates:

the 30th day after the balance due date for the tax year
the 30th day after you file your return
the day you overpaid your taxes

Cancel or waive penalties and interest

The CRA (Canada Revenue Agency) administers legislation, commonly called
taxpayer relief provisions, that gives the CRA the discretion to cancel or
waive penalties and interest when taxpayers cannot meet their tax
obligations due to circumstances beyond their control.

The CRA (Canada Revenue Agency)’s discretion to grant relief is limited to

any period that ended within 10 calendar years before the year in which a
relief request is made.

For penalties, the CRA (Canada Revenue Agency) will consider your request
only if it relates to a tax year or fiscal period ending in any of the 10 calendar
years before the year in which you make your request. For example, your
request made in 2024 must relate to a penalty for a tax year or fiscal period
ending in 2014 or later.
For interest on a balance owing for any tax year or fiscal period, the CRA
(Canada Revenue Agency) will consider only the amounts that accrued
during the 10 calendar years before the year in which you make your
request. For example, your request made in 2024 must relate to interest that
accrued in 2014 or later.

Taxpayer relief requests can be made online using the CRA (Canada Revenue
Agency)’s My Account, My Business Account (MyBA) or Represent a Client
digital services.

You can also fill out Form RC4288, Request for Taxpayer Relief – Cancel or
Waive Penalties and Interest, and send it

online using My Account, My Business Account or Represent a Client

by mail to the designated office for your province or territory of
residence, as shown on the last page of Form RC4288

For information about how to submit documents online, go to Submit

documents online.

For details on the required supporting documents, relief from penalties and
interest and other related forms and publications, go to Cancel or waive
penalties or interest at the CRA.

Ways to file your return

NETFILE
Use the CRA (Canada Revenue Agency)’s secure service to complete and file
your return electronically using certified tax preparation software or a web
application. Go to File your taxes online: Understand NETFILE for a list of
software and applications, including some that are free.
 Note

Your personal information, such as your name, date of birth, and

address, must be up to date before using this service. To update your
information, go to Change your address.

EFILE
EFILE is a secure CRA (Canada Revenue Agency) service that lets authorized
service providers, including discounters, complete and file your return
electronically. For more information, go to EFILE for individuals.

Auto-fill my return
This is a secure CRA (Canada Revenue Agency) service that allows you or
your authorized representative to automatically fill in parts of an income tax
and benefit return with information that the CRA has available at the time of
the request.

You must be registered for My Account and use NETFILE-certified software

or your representative must be registered for Represent a Client and use
EFILE-certified sofware.

For more information, go to Auto-fill my return.

SimpleFile by Phone (automated phone service)

This is a free, secure, and easy to use CRA (Canada Revenue Agency) service
available to eligible individuals who have a lower or fixed income and simple
tax situation that stay the same from year to year.
Individuals will receive an invitation letter by mail or email notification
through My Account. The invitation provides the information you need to use
this service. You will be asked to verify some personal information and
answer a series of short questions using the keypad on your phone. There
are no forms to fill out or calculations to do. You do not need to spreak to an
agent to use this service.

File a paper return

Complete and file the return included in the tax package. If you need a paper
version of other forms and publications, go to Forms and publications or call
1-800-959-8281.

Get help doing your taxes

The following services may help you complete your tax return based on your
personal tax situation.

Free tax clinics

If you have a modest income and a simple tax situation, the Community
Volunteer Income Tax Program (CVITP) or Income Tax Assistance Volunteer
Program (for residents of Quebec) can complete your tax return for free.

To find out if you qualify for these services and find a tax clinic, go to Free tax
clinics or call the CRA at 1-800-959-8281.

If you want to become a volunteer, go to Volunteer to do taxes for people in

your community.

Tax Information Phone Service (TIPS)

For tax information by telephone, use the CRA’s automated service, TIPS, by
calling 1-800-267-6999.
TIPS is available 24 hours a day, 7 days a week.

Individual enquiries by phone

Call 1-800-959-8281 from Canada or the United States.

Telephone agents are available:

Monday to Friday: 6:30 am to 11 pm (EST (Eastern Standard Time))

Saturday: 7:30 am to 8 pm (EST (Eastern Standard Time))
Sunday: Closed
Public holidays: Closed

For business enquiries, call 1-800-959-5525.

Individuals in the territories

Call 1-866-426-1527 for tax and benefit information for residents of Yukon,
the Northwest Territories, and Nunavut (Calls from area code 867 only).

For businesses in the territories, call 1-866-841-1876.

Teletypewriter (TTY) and Video Relay Service (Canada VRS)

users
If you use a TTY (Teletypewriter) for a hearing or speech impairment, call 1-
800-665-0354.

If you use the Canada VRS (Video Relay Service) application, call 1-800-561-
6393.

If you use an operator-assisted relay service, call one of the CRA (Canada
Revenue Agency)’s regular telephone numbers instead of the TTY or Canada
VRS number.
Gather your documents
Gather all of the information slips, receipts and supporting documents that
you need to report your income and claim any deductions, credits or
expenses.

Missing slips or receipts

File your return on time even if you do not have all of your slips or receipts.
You are responsible for reporting your income from all sources to avoid any
penalties and interest that could be charged.

If you have not received your slips by early April or if you have questions
about an amount on a slip, contact the payer.

If you know you will not be able to get a missing information slip by the due
date, use your final pay stub or statement to estimate your income and
deductions, credits and expenses that you can claim. Enter the estimated
amounts on the appropriate lines of your return.
Completing your return
01
Fill out Step 1 – Identification and other information
Use the instructions on your return to complete Step 1.

Expand all Collapse all

Email address

Social insurance number (SIN)

Marital status

Residence information

Your spouse's or common-law partner's information

Residency information for tax administration agreements

Elections Canada

Foreign property
02
Fill out Step 2 – Total income
Income you earned that was not reported on an information slip
must still be reported on your tax return.

Expand all Collapse all

Amounts that are not reported or taxed

Reporting foreign income and other foreign amounts

Line 10100 – Employment income

Line 10105 – Tax-exempt income for emergency services volunteers
Line 10120 – Commissions included on line 10100
Line 10130 – Wage-loss replacement contributions
Line 10400 – Other employment income
Line 11300 – Old age security (OAS) pension
Lines 11400 and 11410 – CPP or QPP benefits
Line 11500 – Other pensions and superannuation
Line 11600 – Elected split-pension amount
Line 11700 – Universal child care benefit (UCCB)
Line 11701 – UCCB amount designated to a dependant
Line 11900 – Employment insurance and other benefits
Line 11905 – Employment insurance maternity and parental benefits,
and provincial parental insurance plan benefits
Lines 12000 and 12010 – Taxable amount of dividends from taxable
Canadian corporations
Line 12100 – Interest and other investment income
Line 12200 – Net partnership income (limited or non-active partners
only)
Line 12500 – Registered disability savings plan income
Lines 12599 and 12600 – Rental income
Line 12700 – Taxable capital gains
Lines 12799 and 12800 – Support payments received
Line 12900 – Registered retirement savings plan (RRSP) income
Line 12905 – Taxable first home savings account (FHSA) income
Line 12906 – Taxable FHSA income – other
Line 13000 – Other income
Line 13010 – Taxable scholarships, fellowships, bursaries and artists’
project grants
Lines 13499 to 14300 – Self-employment income
Line 14400 – Workers' compensation benefits
Line 14500 – Social assistance payments
Line 14600 – Net federal supplements paid
Other amounts you have to report on your return
03
Fill out Step 3 – Net income
Line 20600 – Pension adjustment
Line 20700 – Registered pension plan (RPP) deduction
Line 20800 – RRSP deduction
Line 20805 – FHSA deduction
Line 20810 – Pooled registered pension plan (PRPP) employer
contributions
Line 21000 – Deduction for elected split-pension amount
Line 21200 – Annual union, professional or like dues
Line 21300 – Universal child care benefit (UCCB) repayment
Line 21400 – Child care expenses
Line 21500 – Disability supports deduction
NEW! Lines 21698, 21699 and 21700 – Business investment loss
Line 21900 – Moving expenses
Lines 21999 and 22000 – Support payments made
Line 22100 – Carrying charges, interest expenses and other expenses
Line 22200 – Deduction for CPP or QPP contributions on self-
employment income and other earnings
Line 22215 – Deduction for CPP or QPP enhanced contributions on
employment income
Line 22300 – Deduction for PPIP premiums on self-
employment income (For residents of Quebec only)
Line 22400 – Exploration and development expenses
Line 22900 – Other employment expenses
Line 23100 – Clergy residence deduction
Line 23200 – Other deductions
Line 23500 – Social benefits repayment
Line 23600 – Net income
04
Fill out Step 4 – Taxable income
Line 24400 – Canadian Armed Forces personnel and police deduction
Line 24900 – Security options deductions
NEW! Line 24901 – Additional security options deduction
Line 25000 – Other payments deduction
Line 25100 – Limited partnership losses of other years
Line 25200 – Non-capital losses of other years
Line 25300 – Net capital losses of other years
NEW! Line 25395 – Capital gains deduction for qualifying business
transfer or qualifying cooperative conversion
Line 25400 – Capital gains deduction
Line 25500 - Northern residents deductions
Line 25600 – Additional deductions
Line 26000 – Taxable income
05
Fill out Step 5 – Federal tax

Part A – Federal tax on taxable income

Complete the appropriate column of the chart using the amount
from line 26000 of your return.

Part B – Federal non-refundable tax credits

These credits reduce the federal tax you have to pay. If the total of
these credits is more than your federal tax, you will not get a refund
for the difference.

Expand all Collapse all

Newcomers to Canada and emigrants

Amounts for non-resident dependants

Line 30000 – Basic personal amount

Line 30100 – Age amount
Line 30300 – Spouse or common-law partner amount
Line 30400 – Amount for an eligible dependant
Line 30425 – Canada caregiver amount for spouse or common-law
partner, or eligible dependant age 18 or older
Line 30450 – Canada caregiver amount for other infirm dependants
age 18 or older
Line 30500 – Canada caregiver amount for infirm children under 18
years of age
Line 30800 – Base CPP or QPP contributions through employment
income
Line 31000 – Base CPP or QPP contributions on self-employment
income and other earnings
Line 31200 – Employment insurance premiums through employment
Line 31217 – Employment insurance premiums on self-
employment and other eligible earnings
Line 31205 – Provincial parental insurance plan (PPIP) premiums
paid (For residents of Quebec only)
Line 31210 – PPIP premiums payable on employment income (For
residents of Quebec only)
Line 31215 – PPIP premiums payable on self-employment
income (For residents of Quebec only)
Line 31220 – Volunteer firefighters' amount
Line 31240 – Search and rescue volunteers' amount
Line 31260 – Canada employment amount
Line 31270 – Home buyers' amount
Line 31285 – Home accessibility expenses
Line 31300 – Adoption expenses
Line 31350 – Digital news subscription expenses
Line 31400 – Pension income amount
Line 31600 – Disability amount for self
Line 31800 – Disability amount transferred from a dependant
Line 31900 – Interest paid on your student loans
Line 32300 – Your tuition, education, and textbook amounts
Line 32400 – Tuition amount transferred from a child or grandchild
Line 23600 – Amounts transferred from your spouse or common-
law partner
Lines 33099 and 33199 – Eligible medical expenses you can claim on
your tax return
Line 34900 – Donations and gifts
Line 35000 – Total federal non-refundable tax credits
Part C – Net federal tax
Line 40424 – Federal tax on split income
Line 40425 – Federal dividend tax credit
Line 40427 – Minimum tax carryover
Line 40500 – Federal foreign tax credit
Recapture of investment tax credit

Federal logging tax credit

Line 41000 – Federal political contribution tax credit

Line 41200 – Investment tax credit
Lines 41300 and 41400 – Labour-sponsored funds tax credit
Line 41500 – Advanced Canada workers benefit (ACWB)
Line 41800 – Special taxes
06
Fill out Step 6 – Refund or balance owing
Line 42100 – CPP contributions payable on self-employment income
and other earnings
Line 42120 – Employment insurance premiums payable on self-
employment and other eligible earnings
Line 42200 - Social benefits repayment
Line 42800 – Provincial or territorial tax
Line 43200 – Yukon First Nations tax (For residents of Yukon only)
Line 43500 – Total payable
Line 43700 – Total income tax deducted
Line 43800 – Tax transfer for residents of Quebec (For residents of
Quebec only)
Line 44000 – Refundable Quebec abatement
Line 44100 – Federal refundable First Nations abatement (For
residents of Yukon only)
Line 44800 – CPP or QPP overpayment
Line 45000 – Employment insurance overpayment
Line 45200 – Refundable medical expense supplement
Line 45300 – Canada workers benefit (CWB)
Line 45350 – Canada training credit (CTC)
Line 45355 – Multigenerational home renovation tax credit (MHRTC)
Line 45400 – Refund of investment tax credit
Line 45600 – Part XII.2 tax credit
Line 45700 – Employee and partner GST/HST rebate
Line 46900 – Eligible educator school supply tax credit
Line 47555 – Canadian journalism labour tax credit
Line 47556 – Return of fuel charge proceeds to farmers tax credit
Line 47600 – Tax paid by instalments
 Line 47900 – Provincial or territorial credits
Line 48400 – Refund
Line 48500 – Balance owing

Supporting documents
When you file a paper return, attach your supporting documents to your
return. If you make a claim without providing your documents, the CRA
(Canada Revenue Agency) may disallow the credit or deduction you claimed
and this could delay the processing of your return.

Whether you file by paper or electronically, keep your supporting documents

for 6 years in case the CRA asks to see them later. Also keep a copy of your
return and notice of assessment or reassessment.

Attach the following documents to your paper return:

a copy of your information slips, such as a T4, T4A and T5, and
provincial slips such as the Relevé 1 Slip, if applicable
your completed forms and schedules, when instructed
Form T776, Statement of Real Estate Rentals, or a statement showing
your rental income and expenses for line 12600 – Rental income

Note
If you are missing an information slip, attach a copy of your final pay stub
or statement instead. Keep your original documents. Also, attach a note
stating the payer’s name and address, the type of income involved and
what you are doing to get the slip.
After you file your return
Notice of assessment
The notice of assessment (NOA) gives you a summary of your tax and
benefit assessment and explains any changes made to your return. It also
tells you if you have a refund, a zero balance or a balance owing.

It gives you other important information such as your:

unused registered retirement savings plan (RRSP) contributions

RRSP (registered retirement savings plan) deduction limit and available
contribution room
first home savings account (FHSA) participation room
Canada training credit limit (CTCL)
other amounts and balances that you may want to carry forward to a
future year

You can view your NOA (notice of assessment) in NETFILE-or EFILE-certified

tax software and My Account right after the CRA (Canada Revenue
Agency) receives and processes your return. For more information, go
to Understand your NOA.

Processing time
The CRA's goal is to send you a notice of assessment, as well as any refund,
within:

two weeks, when you file online

eight weeks, when you file a paper return

Note
 These timelines apply to returns that are received on or before the due
date.

To look up processing times, go Check CRA process times.

Tax reviews
When the CRA (Canada Revenue Agency) receives your return, it is usually
processed and a notice of assessment is sent to you. However, each year,
the CRA conducts a number of reviews to promote awareness of, and
compliance with, the laws that the CRA administers.

If your return is selected for a more detailed review before or after it is

assessed, you will receive a letter or phone call from the CRA. It’s important
to know that a review is not a tax audit. In most cases, it’s simply a routine
check to ensure that the information that you provided on your return is
correct.

If you receive a request from the CRA asking for documents or receipts, you
should reply within the timeframe given. Make sure to include all of the
information that the CRA asks for and that the copies of your documents are
clear and easy to read.

Remember that the CRA is here to help you. If you cannot get the documents
that the CRA is asking for, have questions, or need more time to reply, let the
CRA know. If you do not reply to the CRA’s request, the CRA may adjust your
return and your claim or deduction may be disallowed.

For more information, go to Income tax review? You’ve got this!.

How to change a return
If you have more information that could change the result of a return that
you have already sent to the CRA, (Canada Revenue Agency) do not file
another return for that year. Wait until you receive your notice of assessment
before asking for changes.

Generally, you can only request a change to a return for a tax year ending in
any of the 10 previous calendar years. For example, a request made in 2025
must relate to a tax year after 2014 to be considered.

You can change your return in any of the following ways:

using the ReFILE service if your return was filed electronically using a
certified software. For more information, go to ReFILE: Online
adjustments for income tax and benefit returns
signing in to My Account for Individuals and using “Change my return”
sending Form T1-ADJ, T1 Adjustment Request, by mail, as well as any
supporting documents, if you have not sent them before to support your
original claim

Note

If the CRA has assessed your taxes owing for a year that you did not file a
tax return, you must file a paper return for that year if you want to make
a change.

For more information, go to How to change a return.

Digital services for individuals
The CRA (Canada Revenue Agency)’s digital services are fast, easy and
secure!

My Account
My Account lets you view and manage your personal income tax and benefit
information online.

Use My Account throughout the year to:

view your benefit and credit information and apply for certain benefits
view your notice of assessment or reassessment
change your address, phone numbers, direct deposit information,
marital status and information about children in your care
manage notification preferences and receive email notifications when
important changes are made to your account
check your tax-free savings account (TFSA) contribution room, your
registered retirement savings plan (RRSP) deduction limit and your first
home savings account (FHSA) participation room
track the progress of certain files and enquiries you have submitted to
the CRA
make a payment online to the CRA with the My Payment service, create
a pre-authorized debit (PAD) agreement or create a QR code to pay in
person at Canada Post for a fee (for more information on how to make a
payment, go to Payments to the CRA)
view and print your proof of income statement
manage authorized representatives and authorization requests
submit documents to the CRA
submit an audit enquiry
manage multi-factor authentication settings
To sign in to or register for the CRA's digital services, go to:

My Account, if you are an individual

Represent a Client, if you are an authorized representative

Receive your CRA mail online

Set your correspondence preference to "Electronic mail" to receive email
notifications when CRA (Canada Revenue Agency) mail, like your notice of
assessment, is available in your account. For more information, go to Email
notifications from the CRA.

Electronic payments
Make your payment using:

your Canadian financial institution's online or telephone banking

services
the CRA (Canada Revenue Agency)'s My Payment service at Pay now
with My Payment with your activated debit card from a participating
Canadian bank or credit union with a Visa® Debit or debit Mastercard®
logo (does not include credit cards)
My Account, under "Accounts and Payments"
pre-authorized debit (PAD) at My Account for individuals which lets you:
set up payments to the CRA from a Canadian chequing account on
preset dates starting in five or more business days
pay an amount due, repay overpaid amounts or make instalment
payments
view your account history and modify, cancel or skip a payment (for
more information on PAD, go to Pay by scheduled pre-authorized
debit (PAD) through CRA online services)
 your credit card, Interac e‑transfer or PayPal through one of the third-
party service providers for a fee

For more information, go to Payments to the CRA.

For more information

If you need help
If you need more information, go to Taxes or call 1-800-959-8281.

Direct deposit
Direct deposit is a fast, convenient and secure way to receive your CRA
(Canada Revenue Agency) payments directly in your account at a financial
institution in Canada. For more information and ways to enrol, go to Direct
deposit or contact your financial institution.

Forms and publications

The CRA encourages you to file your return electronically. If you need a
paper version of the CRA’s forms and publications, go to forms and
publications or call 1-800-959-8281.

Electronic mailing lists

The CRA can send you an email when new information on a subject of
interest to you is available on the website. To subscribe to the electronic
mailing lists, go to CRA electronic mailing lists.
Tax Information Phone Service (TIPS)
For tax information by telephone, use the CRA’s automated service, TIPS, by
calling 1-800-267-6999.

Teletypewriter (TTY) users and Video Relay Service

(Canada VRS) users
If you use a TTY (Teletypewriter) for a hearing or speech impairment, call 1-
800-665-0354.

If you use the Canada VRS (video relay service) application, call 1-800-561-
6393.

If you use an operator-assisted relay service, call the CRA’s regular

telephone numbers instead of the TTY or Canada VRS numbers.

Formal disputes (objections and appeals)

You have the right to file an objection (or an appeal for the Canada Pension
Plan or Employment Insurance) if you disagree with an assessment,
determination, or decision. For more information about objections and
related deadlines, go to Objections, appeals, disputes, and relief measures.

CRA service feedback program

Service complaints
You can expect to be treated fairly under clear and established rules, and get
a high level of service each time you deal with the CRA (Canada Revenue
Agency). For more information about the Taxpayer Bill of Rights, go
to Taxpayer Bill of Rights.
You may provide compliments or suggestions, and if you are not satisfied
with the service you received:

1. Try to resolve the matter with the employee you have been dealing with
or call the telephone number provided in the correspondence you
received from the CRA. If you do not have contact information for the
CRA, go to Contact the Canada Revenue Agency
2. If you have not been able to resolve your service-related issue, you can
ask to discuss the matter with the employee's supervisor
3. If the problem is still not resolved, you can file a service-related
complaint by filling out Form RC193, Service Feedback. For more
information and to learn how to file a complaint, go to Submit service
feedback

If you are not satisfied with how the CRA has handled your service-related
complaint, you can submit a complaint to the Office of the Taxpayers'
Ombudsperson.

Reprisal complaints
If you have received a response regarding a previously-submitted service
complaint or a formal review of a CRA (Canada Revenue Agency) decision,
and feel you were not treated impartially by a CRA employee, you can submit
a reprisal complaint by filling out Form RC459, Reprisal Complaint. For more
information, go to Reprisal Complaints.

Due dates
When a due date falls on a Saturday, Sunday, or public holiday recognized by
the CRA, your return is considered on time if the CRA receives it or if it is
postmarked on or before the next business day. For more information, go
to Due dates and payment dates.
Retirement income summary table
Use the following table to find out where to report your retirement income
on your return.

If you entered an amount on line 11500 of your return, you are eligible for
pension income splitting (lines 11600 and 21000) and the pension income
amount (line 31400).

Use the chart for line 31400 of the Federal Worksheet to calculate the
amount to enter on line 31400 of your return or on line 1 of your Form T1032,
Joint Election to Split Pension Income, if applicable.

Retirement income summary table

Slip Box Conditions Where to report the

number amount on
your return

T3 Box 31 None line 11500

T3 Boxes 22, None line 13000

26

T4 Boxes 66, None line 13000

67

T4A Box 016 None line 11500

T4A Boxes 018 1 None line 13000

, 106

T4A Boxes 024, You were 65 or older on line 11500

194 December 31, 2024; or
You received the amount upon
the death of your spouse or
common-law partner

T4A Boxes 024, All other cases line 13000

194
T4A Box 133 You were 65 or older on line 11500
December 31, 2024; or
You received the amount upon
the death of your spouse or
common-law partner

T4A Box 133 Variable payment life annuity line 11500

payments out of a money purchase
RPP (registered pension plan)

T4A Box 133 All other cases line 13000

T4A(OAS) Box 18 None line 11300

T4A(P) Box 20 None line 11400

T4A-RCA Boxes 14, None 2 line 13000

16, 18, 20

T4RIF Boxes 16, You were 65 or older on line 11500

22 December 31, 2024; or
You received the amount upon
the death of your spouse or
common-law partner

T4RIF Boxes 16, If the amount in box 22 is negative line 23200

22

T4RIF Boxes 16, All other cases line 13000

22

T4RIF Box 18 See Information Sheet RC4178, Death line 13000

of a RRIF Annuitant, PRPP Member, or
ALDA Annuitant

T4RSP Box 16 You were 65 or older on line 12900

December 31, 2024; 3 or
You received the amount upon
the death of your spouse or
common-law partner 3

T4RSP Box 16 All other cases line 12900

T4RSP Boxes 18, None line 12900

20, 22, 26,
28
 T4RSP Boxes 18, If the amount in box 28 is negative line 23200
20, 22, 26,
28

T4RSP Box 34 See Information Sheet RC4177, Death line 12900

of an RRSP Annuitant

T5 Box 19 You were 65 or older on line 11500

December 31, 2024; or
You received the amount upon
the death of your spouse or
common-law partner

T5 Box 19 All other cases line 12100

1 Lump-sum payments from an SPP or money purchase RPP

are reported on line 11500 if you are 65 years of age or older
on December 31, 2024, or you received the amount upon the
death of your spouse or common-law partner. In all other
cases, report the amount on line 13000 of your return.

2 If there is an amount in box 17 of your T4A-RCA slip, it is

already included in box 16 and is eligible for pension income
splitting.

3 This amount is eligible for pension income splitting and the

pension income amount.

Download a copy of Federal income tax

and benefit information for 2024
The Federal income tax and benefit information for 2024 is available in PDF.
 This PDF is not available to order.

For people with visual impairments, the following alternate formats are also
available:

E-text
Large print

While all Canada Revenue Agency web content is accessible, we also provide
our forms and publications in alternate formats (digital audio, electronic
text, Braille, and large print) to allow persons with disabilities to access the
information they need.

Prior years
Previous-year information is also available.

From:
Canada Revenue Agency

2025-02-20