T1 General
Income Tax and Benefit Return
Who Must File
Canadian residents, deemed residents, and non-residents with Canadian-source income such as employment, rental, or pension income.
Deadline
April 30 (June 15 for self-employed, but any balance owing is due April 30)
Penalty
5% of balance owing plus 1% per month late, up to 12 months
Step-by-Step Filing Instructions
Gather all T4, T5, T3, and other Canadian information slips.
Report worldwide income if you are a Canadian resident.
Claim deductions: RRSP contributions, moving expenses, childcare, union dues.
Calculate non-refundable tax credits on Schedule 1.
Claim the federal foreign tax credit on Form T2209 for US taxes paid.
Complete provincial/territorial tax forms for your province of residence.
File electronically via NETFILE or through a certified tax preparer.
Tips & Best Practices
Deemed residents (those with significant residential ties) must file even if living in the US.
Report US income in Canadian dollars using the Bank of Canada annual average rate.
File on time even if you cannot pay; the late-filing penalty is separate from interest.
Keep all slips and receipts for 6 years from the date of your Notice of Assessment.
Frequently Asked Questions
Do I still file a T1 if I moved to the US mid-year?
Yes. You file a departure return (T1) reporting your worldwide income up to the date of departure and Canadian-source income after that date.
How do I report US income on my T1?
Convert US-dollar income to Canadian dollars using the Bank of Canada annual average exchange rate and report it as foreign income.
Can I NETFILE from outside Canada?
Yes. NETFILE is available to filers outside Canada, though you may need a Canadian mailing address on file with the CRA.
Not sure which forms you need?
Answer a few questions and get a personalized checklist of every US and Canadian form required for your cross-border situation.
Start the Filing Wizard