Income Tax Returns - T1 General Income Tax and Benefit Return

Act: Income Tax Act, R.S.C. 1985, c. 1, 5th Supp.
Regulation: Not applicable.

To Whom Does This Apply?

Individuals resident in Canada or non-residents who earn income in Canada may have to file this tax return. 

Summary

Individuals use this return to report income and determine their income tax obligations under the laws of Canada and of all provinces and territories (except for Quebec). Quebec residents must use a separate provincial return to determine their provincial income taxes obligations.

Non-incorporated self-employed individuals may also require supplementary guides (T4002 Business and Professional Income, T4003 Farming Income, and T4004 Fishing Income) to determine their personal income tax obligations.

The General Income Tax and Benefit package enables non-incorporated self-employed individuals to:

 

• report income from all sources;
• calculate any Canada Pension Plan contributions payable on self-employed earnings;
• calculate net income and taxable income;
• calculate any balance owing or refund due.

The guides are written in plain language.

Where do you file the T1 (for individuals) and T2 (for corporations) returns?

Where you file the T1 and T2 returns depends on whether or not the individual or the corporation is resident in Canada, and their location.

Resident individuals and corporations 

File electronically, or deliver or mail the T1 or T2 return to the Canada Revenue Agency tax centre serving your region.

DISCLAIMER
Information contained in this section is of a general nature only and is not intended to constitute advice for any specific fact situation. For particular questions, the users are invited to contact their lawyer. For additional information, see contact(s) listed below.

Manitoba Contact(s):
See National Contact.

 

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National Contact(s):
Canada Revenue Agency
Toll-free (information): 1-800-959-5525 (Business enquiries and registrations)
Toll-free (publications): 1-800-959-2221 (Forms and publications)
Web site: http://www.cra.gc.ca/menu-e.html