Federal taxes & cra
Choose a specific reviewed route below. Requirements depend on the service and location; these guides link to the current instructions from the issuing authority.
Find the official CRA sign-in page
Use the CRA's official entry page to reach personal, business and representative accounts. It lists supported sign-in methods, account-registration guidance and recovery help. Choose the route belonging to you, and use the representative process when acting for someone else. Never enter CRA credentials into this guide or a page reached through an unexpected message.
Read the guideFind CRA payment options
CRA's payments hub explains how to pay, check that a payment arrived and find the deadline for the type of amount you owe. It also has guidance when paying on time is difficult. Start with the correct tax or program account, because payment details and due dates are not interchangeable across services.
Read the guideGet ready to file a personal tax return
CRA's preparation guide brings together filing obligations, tax slips, key dates and filing methods. Use the material for the tax year you are filing, rather than assuming last year's dates or forms still apply. The guide also points to supported ways to file yourself or obtain help, including information about free tax clinics.
Read the guideChange your personal address with CRA
Tell CRA when your address changes so it can send correspondence and maintain your account information. The official guide provides account, telephone and postal routes, with separate rules for someone acting on your behalf. Updating CRA is a distinct task from changing an Ontario licence or health-card record; review each relevant government service after a move.
Read the guideFind the right GST/HST registration route
Start with CRA's guidance on whether and when registration is required before opening a GST/HST account. Its registration page explains the information needed, available routes and ongoing responsibilities. Mandatory and voluntary registration have different implications. Use the official rules for your type of business rather than treating a single revenue figure as a universal answer.
Read the guideClaim business use of a personal vehicle
For a self-employed person’s mixed-use vehicle, only the business portion of eligible operating expenses is deductible. Occasional business use does not make all personal driving deductible.
Read the guidePay corporate income tax online
Use a corporate-income-tax payment route. Filing a T2 return and paying the corporation’s balance are separate actions.
Read the guideClaim the Canada caregiver credit
The Canada caregiver credit is a non-refundable tax credit for qualifying support of certain relatives with an impairment. The claim depends on the relationship, dependency circumstances and the dependant’s income.
Read the guideSet up or change CRA direct deposit
Use CRA My Account or a participating financial institution to set up or change CRA direct deposit. A mailed route is also available. CRA no longer accepts personal direct-deposit enrolment or changes by telephone.
Read the guideCorrect a personal income-tax return
Wait for your notice of assessment before requesting a correction to a personal income-tax return. CRA’s Change my return, ReFILE and mailed routes have different conditions; use the route that supports your situation.
Read the guideGet a missing tax slip
Ask the issuer for a replacement and check the relevant CRA or Service Canada account. Not every slip is available online, and a missing slip does not mean the income can be left off your return.
Read the guideFile a personal tax return with NETFILE
Use CRA-certified software for the tax year you are filing, complete the return and transmit it through NETFILE. Saving a return in the software is not filing it; keep the CRA receipt code after transmission.
Read the guideCheck and pay personal tax instalments
Tax instalments pay an expected annual tax bill during the year. Whether they are required depends on current and prior-year net tax owing; a payment arrangement for an existing debt is a different task.
Read the guideReport capital gains and investment sales
For a taxable capital-property sale, calculate the gain or loss using proceeds, adjusted cost base and selling costs, then report it using the rules and forms for that tax year. Investment income and business trading income can require different treatment.
Read the guideReport rental income and expenses
Report rental income and eligible expenses for the calendar year, usually using Form T776. Separate personal use from rental use and distinguish current repairs from capital improvements.
Read the guideClaim home-office expenses as an employee
Eligible employees use the detailed method to claim qualifying employment costs paid personally. Obtain the employer’s required declaration and calculate only the work-related portion; self-employed home-office rules are separate.
Read the guideArrange a CRA payment plan
If you cannot pay a CRA debt at once, work out an affordable payment proposal and use the CRA account or phone route for that debt. If a collections officer has written to you, contact that officer promptly.
Read the guide
Use the responsible authority
Each guide identifies its official sources and review date. Complete applications on the government website. This independent guide does not confirm eligibility or submit requests.