T1 (General Income Tax Return)
The T1 is the standard personal income tax return that Canadian residents file annually with the CRA. The filing deadline is April 30 for most taxpayers, or June 15 for self-employed individuals (though any balance owing is still due by April 30). Filing is required if you owe tax, want to claim a refund, or need to maintain benefit eligibility.
The T1 return reports all income sources (employment, self-employment, investment, rental, pension), claims deductions (RRSP contributions, child care expenses, moving expenses), and applies tax credits (BPA, medical expenses, charitable donations) to calculate your net tax payable or refund.
You can file your T1 electronically using CRA-certified software (NETFILE) or through a tax professional. After filing, the CRA issues a Notice of Assessment (NOA) confirming the details of your return. Quebec residents must also file a separate provincial return (TP-1) with Revenu Québec.
Related Terms
CRA (Canada Revenue Agency)
The Canada Revenue Agency (CRA) is the federal body responsible for administering Canada's tax laws, collecting income taxes and GST/HST, and delivering benefit programs such as the Canada Child Benefit (CCB) and the GST/HST credit.
NOA (Notice of Assessment)
After you file your T1 return, the CRA sends a Notice of Assessment confirming the details — your total income, deductions, tax credits, and resulting tax payable or refund.
T4 (Statement of Remuneration Paid)
The T4 slip is issued by employers to employees by the last day of February each year.
BPA (Basic Personal Amount)
The Basic Personal Amount (BPA) is a non-refundable tax credit available to every Canadian taxpayer.
Revenu Québec
Revenu Québec is the provincial government agency that administers Quebec's tax laws, including the provincial income tax return (TP-1), Quebec Sales Tax (QST), and the Quebec Pension Plan (QPP).