Tax Forms FAQ

Answers to Common Questions About Tax Forms

Tax Depot provides answers to frequently asked questions about tax forms to help you navigate the complexities of tax filing. For personalized assistance, our tax experts are always available to help.

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General Tax Form Questions

When are tax returns due in Canada?

For individuals (T1 returns):

April 30: This is the standard deadline for most individuals
June 15: Self-employed individuals and their spouses/common-law partners
December 31: Deceased individuals who died between January 1 and October 31 (or within 6 months after the date of death if death occurred between November 1 and December 31)

For businesses (T2 returns):

Corporate tax returns are due within 6 months after the end of the corporation’s tax year
For partnerships, the filing deadline is typically March 31 of the calendar year following the partnership’s fiscal period

Important: Even if you have until June 15 to file as a self-employed individual, any balance owing is still due by April 30 to avoid interest charges.

What happens if I miss the tax filing deadline?

If you miss the filing deadline:

Late-filing penalty: 5% of your balance owing plus 1% of your balance owing for each full month your return is late, to a maximum of 12 months
Interest charges: The CRA charges compound daily interest on any unpaid amounts starting from the day after your payment was due
Repeated late-filing penalty: If the CRA has charged a late-filing penalty on your return for any of the three previous years, your late-filing penalty may double

Even if you can’t pay your balance in full, you should still file on time to avoid the late-filing penalty.

How long should I keep my tax records and filed returns?

Generally, you should keep all tax records and supporting documents for a minimum of six years from the end of the tax year to which they relate. The CRA can typically audit returns filed within the past three years, but this period can be extended to six years for certain issues.

For certain records, different retention periods apply:

Property records: Keep until six years after you dispose of the property
Home purchase/renovation records: Keep for the entire period you own the property plus six years
Business and rental records: Keep for six years after the end of the tax year they relate to
Electronic records: Subject to the same retention requirements as paper records

If you’re claiming capital losses, you should keep supporting documents indefinitely, as these can be carried forward.

How do I get copies of previous years’ tax returns?

You can access your previous tax returns through several methods:

CRA My Account: Register for CRA’s My Account service to view and print tax returns from previous years
MyCRA Mobile App: Access basic tax information through the CRA mobile app
Request from CRA: Call 1-800-959-8281 to request copies of previous returns or notices of assessment
Tax Professional: Your tax preparer (like Tax Depot) may have copies of returns they prepared for you
Tax Preparation Software: Some tax software retains your information from previous years

For Tax Depot clients, we securely store your tax returns and can provide copies upon request.

Personal Tax Form Questions

Do I need to file a tax return if I didn’t earn any income?

Yes, there are several situations where you should file a tax return even with no income:

To receive benefits and credits: Many benefits like the GST/HST credit, Canada Child Benefit, or provincial credits require you to file a return, even with no income
To claim a refund: If you had tax withheld from occasional employment
To carry forward or transfer unused credits: Such as tuition credits
To report capital or non-capital losses: These can be carried forward
To withdraw from an RRSP under the Home Buyers’ Plan or Lifelong Learning Plan: You must file annually even if no income
To avoid losing benefits: Some benefits require continuous filing to maintain eligibility

Filing a “zero income” return also establishes your contribution room for programs like the TFSA and RRSP.

Which tax slips and receipts do I need to keep for filing my personal tax return?

You should keep all tax slips and receipts that document your income and potential deductions:

Income Slips:

T4 (employment income)
T4A (pension, retirement, annuity, or other income)
T4E (Employment Insurance benefits)
T4RSP/T4RIF (RRSP or RRIF income)
T3/T5 (investment income)
T5007 (social assistance or workers’ compensation)

Deduction and Credit Documentation:

RRSP contribution receipts
Charitable donation receipts
Medical expense receipts
Child care receipts
Tuition fee receipts (T2202)
Interest paid on student loans
Moving expense receipts
Employment expense documentation (T2200)
Home office expense records

While you don’t submit these documents with your electronic filing, you should keep them in case the CRA requests them during a review or audit.

What forms do I need if I’m self-employed?

If you’re self-employed, you’ll need several additional forms and documentation:

Main Form:

T2125: Statement of Business or Professional Activities (this is the primary form for reporting self-employment income)

Additional Schedules:

Schedule 8: For calculating CPP contributions on self-employment income
Schedule 13: For calculating EI premiums if you’ve registered for the EI program for self-employed individuals

Supporting Documentation (Keep but don’t submit):

Records of all business revenue
Receipts for all business expenses
Vehicle logbook (if claiming auto expenses)
Home office measurements and expense calculations
Capital asset records and receipts
HST/GST returns and documentation (if registered)
Business bank account statements
Invoice records

Self-employed individuals should also be aware of quarterly tax installment requirements if your net tax owing exceeds $3,000 in the current and either of the two preceding years.

What’s the difference between a T1 General and a T1 Special form?

The distinction between T1 General and T1 Special forms has been largely eliminated as the CRA has simplified its approach to tax forms:

The T1 General is now the standard return form for all individual taxpayers
The former T1 Special (a simplified version) has been discontinued

Today, the T1 Income Tax and Benefit Return adapts based on your specific situation. If you’re using tax software or filing electronically through NETFILE, the software automatically selects the appropriate sections based on the information you enter.

If you’re filing a paper return, the CRA now provides a customized “Income Tax and Benefit Package” that includes all the forms and schedules relevant to your province or territory of residence.

Business and Corporate Tax Form Questions

What’s the difference between a T2 and T2 Short return?

The T2 Corporation Income Tax Return and T2 Short return serve the same purpose but differ in complexity:

T2 Short Return:

Designed for smaller, simpler Canadian-controlled private corporations (CCPCs)
Can be used if the corporation meets specific criteria, such as:
- Having less than $1 million in assets
- Claiming only the small business deduction, dividend refund, and general tax reduction
- Having a permanent establishment in only one province/territory
- Not claiming certain specialized deductions or credits

T2 General Return:

Must be used by corporations that don’t qualify for the T2 Short
Required for larger corporations, non-resident corporations, corporations claiming specific tax credits, or those with more complex situations

Both forms serve to report corporate income and calculate corporate taxes, but the T2 Short simplifies the process for eligible small businesses.

How do I know which corporate tax schedules to include with my T2?

Determining which schedules to include with your T2 corporate tax return depends on your corporation’s specific circumstances:

Core Schedules: Most corporations need to include:
- Schedule 1 (Net Income/Loss for Income Tax Purposes)
- Schedule 8 (Capital Cost Allowance)
- Schedule 50 (Shareholder Information)
- Schedule 100 (Balance Sheet Information)
- Schedule 125 (Income Statement Information)
Situational Schedules: Additional schedules based on your activities:
- Schedule 3 (Dividends Received and Paid)
- Schedule 4 (Corporation Loss Continuity)
- Schedule 9 (Related and Associated Corporations)
- Schedule 11 (Transactions with Shareholders, Officers, or Employees)
- Schedule 31 (Investment Tax Credit)
- Schedule 91 (Information Concerning Claims for Treaty-Based Exemptions)
Provincial/Territorial Schedules: If your corporation has permanent establishments in multiple provinces or territories, you’ll need the corresponding provincial schedules (numbered in the 300-500 range)

If you’re using tax preparation software, it will typically determine the required schedules based on your input. If you’re uncertain, consult with a professional at Tax Depot who can identify the specific schedules your corporation needs.

What forms do I need if I hire employees for my business?

When you hire employees, you’ll need to complete several forms and meet specific filing obligations:

Initial Registration:

RC1 (Request for a Business Number) or RC1B (if you already have a business number but need to add a payroll account)

For Each Employee:

TD1 (Personal Tax Credits Return – Federal)
Provincial TD1 (Personal Tax Credits Return for your province)
Record of Employment (ROE) (when an employee leaves)

Regular Filing Requirements:

Payroll deductions remittances (due dates vary based on your remitter type)
PD7A (Statement of Account for Current Source Deductions)

Annual Requirements:

T4 Slips (Statement of Remuneration Paid) for each employee
T4 Summary (Summary of Remuneration Paid)

You may also need to complete additional forms for special situations, such as:

T4A for pension, retirement, annuity, or other income
T4A Summary for the corresponding T4A slips
NR4 for payments to non-residents
T5018 for payments to subcontractors

As an employer, you’re responsible for calculating, withholding, and remitting income tax, Canada Pension Plan (CPP) contributions, and Employment Insurance (EI) premiums for your employees.

What GST/HST forms do I need for my business?

The GST/HST forms required for your business depend on your registration status and specific circumstances:

Registration:

RC1 (Request for a Business Number) and RC1A (GST/HST Program Account Information) – to register for GST/HST

Regular Filing:

GST34 (Goods and Services Tax/Harmonized Sales Tax Return) – for regular GST/HST reporting
GST62 (Goods and Services Tax/Harmonized Sales Tax Return – Non-personalized) – if you don’t have a personalized form

Special Elections and Situations:

GST20 (Election for GST/HST Reporting Period) – to change your reporting frequency
GST74 (Election to Use the Quick Method of Accounting) – to simplify GST/HST calculations
GST10 (Application for Branches or Divisions to File Separate GST/HST Returns)
GST70 (Election to Change Fiscal Year)

Rebates:

GST189 (General Application for GST/HST Rebates)
GST524 (GST/HST New Residential Rental Property Rebate)
GST370 (Employee and Partner GST/HST Rebate Application)

The frequency of your GST/HST return filing (monthly, quarterly, or annually) is determined by your annual taxable sales. If you’re a small supplier with revenue under $30,000, GST/HST registration is generally optional but may still be beneficial in certain circumstances.

Tax Form Filing Questions

How do I submit my completed tax forms?

There are several ways to submit your completed tax forms:

For Individual (T1) Returns:

NETFILE: Submit your return electronically using CRA-certified tax software. This is the fastest method and allows for quicker processing and refunds.
Paper Filing: Complete a paper return and mail it to your tax center. The appropriate mailing address is listed on the CRA website and in tax guides.
Tax Preparer: Have a professional tax service (like Tax Depot) prepare and file your return for you.
Community Volunteer Tax Program: Eligible individuals with simple tax situations may qualify for free tax preparation through this program.

For Corporate (T2) Returns:

Corporation Internet Filing: Most corporations must file electronically.
T2 Web Forms: Available for preparing and filing returns online if they meet certain criteria.
Paper Filing: Only allowed for specific corporations with exceptions from mandatory electronic filing.

For GST/HST Returns:

NETFILE: File electronically through the CRA’s My Business Account.
GST/HST TELEFILE: File simple returns using an automated phone service.
Paper Filing: Submit completed paper forms to your tax center.

Most forms can now be filed electronically, which reduces processing time and provides immediate confirmation that your return has been received.

Can I file amended returns if I made a mistake or forgot something?

Yes, you can file amended returns if you discover errors or omissions after filing:

For Individual (T1) Returns:

Using CRA My Account: You can make changes to returns for the current year and previous years through the “Change my return” feature in My Account.
Form T1-ADJ (T1 Adjustment Request): Complete this form specifying the changes needed and submit it to the CRA.
Written Request: Send a signed letter explaining the changes, including your SIN, address, and tax year.

For Corporate (T2) Returns:

File a Revised Return: Submit a complete revised T2 return and write “AMENDED” at the top of page 1.
Send Supporting Documentation: Include a letter explaining the changes and supporting documentation.

For GST/HST Returns:

Online Adjustment: Use the “Adjust a return” feature in My Business Account.
Paper Amendment: Submit a letter or revised return clearly marked as an amendment.

It’s best to file amendments as soon as you discover errors. The normal reassessment period is generally three years from the date of your Notice of Assessment, though it can be extended in some circumstances.

What’s the difference between filing on paper and filing electronically?

Filing on paper and filing electronically differ in several important ways:

Processing Time:

Electronic filing: Typically processed within 2 weeks
Paper filing: Can take 8 weeks or longer, especially during peak filing season

Refund Speed:

Electronic filing: Direct deposit refunds often received within 8 business days
Paper filing: Refund checks can take 8 weeks or more

Error Rate:

Electronic filing: Tax software performs calculations and checks for errors, reducing mistakes
Paper filing: Manual calculations are more prone to errors, which can delay processing

Documentation Requirements:

Electronic filing: Supporting documents are not submitted unless requested by CRA
Paper filing: Some supporting documents must be included with your paper return

Confirmation:

Electronic filing: Provides immediate confirmation that your return was received
Paper filing: No confirmation of receipt unless you use registered mail

Restrictions:

Certain situations require paper filing, such as first-time filers, returns with certain international aspects, or returns for deceased individuals
Some corporate returns must be filed electronically

The CRA encourages electronic filing whenever possible due to faster processing, fewer errors, and environmental benefits. Approximately 90% of Canadians now file their personal tax returns electronically.

Do I need to submit all my receipts and slips with my tax return?

Whether you need to submit receipts and slips with your return depends on how you file:

For Electronic Filing (NETFILE or EFILE):

Do not submit receipts, slips, or other supporting documents with your electronic filing
Keep all original documents for at least 6 years in case the CRA requests them
The CRA already receives electronic copies of most tax slips (T4, T5, etc.) directly from issuers

For Paper Filing:

You must include all information slips (T4, T5, etc.) with your paper return
You must include certain other documents specifically requested on the return
Do not include receipts for medical expenses, donations, tuition fees, etc., unless specifically requested

For Special Situations:

Some deductions or credits require you to include specific forms or detailed calculations (like foreign tax credits or rental property details)
If filing a paper return for a deceased person, include a copy of the death certificate

If the CRA selects your return for review, they will specifically request any supporting documents they need to verify the information reported.

Provincial Tax Form Questions

Do I need to file separate provincial tax returns?

For most provinces and territories, you do not need to file separate provincial tax returns:

Single Return System (Federal and Provincial Combined):

All provinces and territories except Quebec use a combined federal/provincial tax system
You file a single T1 return with the CRA, which includes provincial tax forms (like Form 428 for your province)
The CRA calculates and collects both federal and provincial/territorial taxes

Quebec Exception:

Quebec residents must file two separate returns:
1. Federal T1 return with the CRA
2. TP-1 Quebec Income Tax Return with Revenu Québec
Quebec has its own income tax system with different rules and credit programs

Special Situations:

If you earned income in multiple provinces, you’ll still file one federal return, but may need to allocate income between provinces using Form T2203
Some provincial credits have separate application forms beyond your tax return

The combined federal/provincial system for most of Canada simplifies the filing process while still allowing provinces to set their own tax rates and credits.

What provincial forms do I need if I move between provinces during the tax year?

If you moved between provinces during the tax year, your filing requirements depend on your residency status on December 31:

Which Province’s Forms to Use:

You’ll file using the tax forms for your province of residence on December 31 of the tax year
If you moved out of Canada, use the forms for the province where you last resided

Income Allocation:

If you earned income in multiple provinces, you may need to complete Form T2203: Provincial and Territorial Taxes for Multiple Jurisdictions
This form helps calculate the correct amount of provincial tax based on where you earned income

Quebec Considerations:

If you moved into or out of Quebec, you’ll need to file both a federal T1 return and a Quebec TP-1 return
Your Quebec return will be based on your income allocated to Quebec

Additional Steps:

Inform the CRA of your address change using My Account, by phone, or by submitting Form RC325
Update your address with provincial agencies that provide benefits
If moving to/from Quebec, register/deregister with Revenu Québec as appropriate

Moving between provinces may affect your eligibility for certain provincial credits and benefits, so it’s important to update your address promptly when you move.

How do I claim provincial tax credits?

Claiming provincial tax credits varies depending on the province and specific credit:

For All Provinces Except Quebec:

Form 428: Complete the provincial Form 428 (e.g., ON428 for Ontario) included with your T1 return
Schedule 1: Some credits are claimed on the provincial Schedule 1
Form 479: Many refundable tax credits are claimed on the provincial Form 479

For Quebec:

TP-1.D: Claim most Quebec tax credits on Schedule D of your Quebec TP-1 return
Specialized Forms: Some Quebec credits require additional specialized forms

Special Application Credits:

Some provincial credits require separate applications outside the tax return process
Examples include:
- Ontario Trillium Benefit (claimed on tax return but paid separately)
- British Columbia Home Owner Grant (applied for separately from your tax return)
- Alberta Child and Family Benefit (automatically assessed based on your tax return)

Common Provincial Credits:

Property tax credits
Rent/housing credits
Climate action incentives
Home renovation credits
Caregiver credits
Energy efficiency credits

Always check your province’s specific forms and guidelines, as provincial credits change frequently. Tax Depot can help identify all the provincial credits you qualify for and ensure you’re maximizing your benefits.

If you have other questions about tax forms not answered here, please don’t hesitate to contact our tax experts. We’re here to help make your tax filing experience as smooth and stress-free as possible.

Last Updated: April 2025