T1 – Personal Tax Filing

What Is T1 Personal Tax Filing?

The T1 Personal Tax Return (T1 General) is the annual income tax return that individuals in Canada file to report their income, claim deductions and credits, calculate taxes owed or refunds, and determine eligibility for government benefits administered by the Canada Revenue Agency.

Filing a T1 accurately and on time is essential to stay compliant and to ensure you receive all refunds and benefits you are entitled to.

Who Needs to File a T1 Return?

You may need to file a T1 Personal Tax Return if you are:

• An employee earning employment income

• Self-employed or a gig worker (Uber, DoorDash, Skip, Instacart, freelancing, or online business)

• A student or international student

• A newcomer or recent immigrant to Canada

• A spouse or common-law partner

• An investor or rental property owner

• Receiving government benefits or tax credits

• Claiming a tax refund or carrying forward unused credits

Even individuals with low or no income are encouraged to file a T1 return to maintain eligibility for benefits and credits administered by the Canada Revenue Agency.

What Income Is Reported on a T1?

A T1 Personal Tax Return may include one or more of the following types of income:

• Employment income (T4)

• Self-employment or business income

• Freelance and gig work income

• Tips and gratuities (if applicable)

• Scholarships, bursaries, fellowships, and pension income

• Investment income, including interest, dividends, and capital gains

• Rental income

• Government benefits and assistance (EI, social assistance, workers’ compensation, etc.)

• Foreign income (if applicable)

• Other income, such as honorariums, taxable awards, or occasional income

All income must be reported as required by the Canada Revenue Agency, even if tax was not deducted at source.

Deductions & Credits You Can Claim (T1)

Proper T1 tax filing helps reduce your tax payable and maximize your refund by claiming eligible deductions and credits available under Canadian tax rules.

For Salaried Individuals

If you earn employment income, you may be eligible to claim:

• RRSP contributions

• Union or professional dues

• Childcare expenses

• Medical expenses

• Charitable donations

• Tuition credits and student loan interest

• Employment expenses (only with a completed T2200 form)

• Moving expenses (if you moved at least 40 km closer to work or school)

• First-Time Home Buyer’s Credit and FHSA contributions
  
  

For Self-Employed & Gig Workers

If you are self-employed or earn gig income, you may be able to deduct eligible business expenses such as:

• Vehicle expenses (business-use portion)

• Meal expenses (subject to CRA limits)

• Home office expenses

• Rent and utilities (business-use portion)

• Office supplies and equipment

• Internet and phone expenses (business-use portion)

• Professional fees (accounting, legal, consulting)

• Advertising and marketing expenses

• Business-related travel expenses
  
  

Government Credits & Benefits

In addition to deductions, you may qualify for government credits and benefits such as:

• Disability Tax Credit

• Spousal and dependent credits

• Climate Action Incentive

• GST/HST Credit and other income-tested benefits

T1 Filing Deadlines

• April 30 – Most individuals

• June 15 – Self-employed individuals

• April 30 – Tax payment deadline (even if self-employed)

Late filing can result in penalties and interest, especially if taxes are owed.

Why Professional Tax Filing Matters

Professional tax filing helps ensure your returns are accurate, complete, and compliant with Canadian tax laws. It reduces the risk of penalties, interest, reassessments, and audits while helping you maximize eligible refunds and credits. Proper filing also ensures continued access to government benefits and provides confidence that your tax obligations are handled correctly.

Need Help With Your T1 Tax Filing? 

Whether you are salaried, self-employed, a student, a newcomer, or filing as a couple, professional T1 tax filing ensures your return is accurate, compliant, and optimized. 

Contact us today to get started.👇