T1 filing deadlines: what Canadian individuals should know

For most Canadians, the personal tax filing deadline for the 2025 tax year is April 30, 2026. If you or your spouse or common-law partner carried on a business (excluding certain exceptions), you generally have until June 15, 2026 to file — although any balance owing is still due on April 30.

Filing on time matters even when you cannot pay in full. Late-filing penalties are calculated on the balance you owe, so a nil-balance return filed late usually avoids penalties, while late payments begin to accrue compound daily interest the day after April 30.

Self-employed individuals should keep receipts and supporting documents for at least six years. If you report business or professional income, rental income, or employment expenses, organized records make filing faster and materially reduce the chance of a CRA review dragging on.

If you have missed a deadline or received a request from the Canada Revenue Agency, it is worth addressing promptly — voluntary corrections are generally treated far better than corrections made after CRA has begun a review. Ford & Associates can prepare current and prior-year returns, respond to CRA requests, and represent you throughout the process.