Each spring, Canadian individual taxpayers must turn their attention to the filing of an individual income tax return for the tax year which ended on the previous December 31. And, while it’s doubtful that many of them do so with any degree of enthusiasm, the rate of compliance with the requirement to file a tax return in Canada is in fact very high. Last year, more than 33 million individual income tax returns (for the 2023 tax year) were filed with the Canada Revenue Agency.
When it comes to filing their return for the 2024 tax year taxpayers have, generally, three choices in how to prepare and file their return. The vast majority will choose to prepare that return (or have it prepared for them) using tax preparation software and then file it using one of the CRA’s online filing methods. In 2024, more than 92% of the 33 million returns filed were prepared and submitted in this way.
Taxpayers who choose to file online have two options available to them. The first of those – NETFILE (used last year by just under 33% of tax filers) – involves preparing one’s return using software approved by the CRA and filing that return on the Agency’s website, using the Agency’s NETFILE service. The second method – E-FILE – involves having a third party file one’s return online. Almost always, the E-FILE service provider also prepares the return which they are filing. And it seems that most Canadians want to have little to do with the preparation of their own returns, as last year around 60% of all the individual income tax returns filed came in by E-FILE.
The majority of Canadians who would rather have someone else deal with the intricacies of the Canadian tax system on their behalf can find information about E-FILE on the CRA website at https://www.canada.ca/en/revenue-agency/services/e-services/e-services-individuals/efile-individuals.html. That site will also provide a current listing (searchable by postal code) of authorized E-FILE service providers across Canada; that listing can be found at https://apps.cra-arc.gc.ca/ebci/efes/epcs/prot/ntr.action.
Those who are able and willing to prepare their own tax returns and file online can use the CRA’s NETFILE service (which was available as of Monday February 24, 2025); information on that service can be found at http://www.cra-arc.gc.ca/esrvc-srvce/tx/ndvdls/netfile-impotnet/menu-eng.html. While there are some kinds of returns which cannot be filed using NETFILE (for instance, a return for a non-resident of Canada, or for someone who went bankrupt in 2023 or 2024), the vast majority of Canadians who wish to do so will be able to NETFILE their return.
At one time, it was necessary to obtain and provide an access code in order to NETFILE. While such a code is no longer a requirement, the Canada Revenue Agency has provided tax filers with a taxpayer-specific code which can be included with the return for 2024. That eight-character alpha-numeric code is found (in very small type) in the top right hand corner of the first page of the 2023 Notice of Assessment, just under the “Date Issued” line for that Notice of Assessment. Including the code with your return is not mandatory; however, the taxpayer will be able to use information from the 2024 return when confirming their identity with the CRA only if the code was provided on the return for 2024.
A return can be filed using NETFILE only where it is prepared using tax return preparation software which has been approved by the CRA. While such software can be found for sale just about everywhere at this time of year, approved software which can be used free of charge, or for a nominal charge, is also available. A listing of free and commercial software products which are approved for use in preparing individual returns for 2024 is maintained on the CRA website at https://www.canada.ca/en/revenue-agency/services/e-services/e-services-individuals/netfile-overview/certified-software-netfile-program.html. That listing will continue to be updated by the CRA throughout the tax filing season.
The second filing option is to file a paper return with the CRA. And, while’s that’s not the choice of the majority of Canadian taxpayers anymore, last year about 2.5 million taxpayers did choose that option.
In order to file a paper return, of course, it’s necessary to obtain hard copies of both the return and the guide to completing that return. And doing so is harder than it used to be. At one time, a tax package (form and guide) could be picked up at a CRA office or Canada Post location. Until last year, the Agency would automatically mail a hard copy of the return (but not the guide) to any taxpayer who had paper-filed their return for the previous year. This year, however, the CRA website indicates only that “The CRA will mail the income tax package to certain vulnerable individuals that filed their 2023 income tax and benefit return on paper.” No additional information is provided on which individuals will automatically receive a tax package by mail.
That being the case, those who wish to receive a hard copy of the 2024 tax return have a few options. The first such option is to go onto the CRA website at https://www.canada.ca/en/revenue-agency/services/forms-publications/tax-packages-years/general-income-tax-benefit-package.html, select the return for your province or territory of residence as of the end of 2024, and then download and print that document.
For those who do not wish to or cannot download or print, a hard copy of the return package can ordered online at Order the 2024 income tax package. That package will then be sent to the taxpayer by regular mail.
Finally, it’s still possible to order a hard copy of the return package by calling the CRA’s automated forms and publications line at 1-855-330-3305. That line is available from 6 a.m. to 3 a.m. Eastern Time, seven days a week.
There is a third option for some taxpayers – filing their return using a touch-tone telephone – but that option is available only to those who have received a specific invitation to do so from the CRA. Generally, invitations to file by telephone (called SimpleFile) are extended only to taxpayers whose returns are relatively simple and whose tax situation remains relatively unchanged from year to year. For such taxpayers, it is important to file, even if there is no income to report, so that they receive the benefits and credits to which they are entitled. Information on SimpleFile by Phone can be found on the CRA website at Ways to do your taxes – Personal income tax – Canada.ca.
Finally, taxpayers who are not comfortable preparing their own returns, but for whom the cost of engaging a third party to do so is a financial hardship, have another option. During tax filing season, there are a number of community tax clinics staffed by volunteers at which taxpayers can have their returns prepared free of charge. A searchable listing of the available clinics (which is updated regularly throughout the filing season) and their method of operation (walk-in, appointment, virtual, etc.) this tax season can be found on the CRA website at https://www.canada.ca/en/revenue-agency/campaigns/free-tax-help.html.
While there are a number of filing options available to Canadian taxpayers, there’s no element of choice when it comes to the filing and payment deadlines for tax returns for 2024. The deadline for payment of any balance of taxes owed for 2024 is Wednesday April 30, 2025. There are no exceptions to this deadline and, absent very unusual circumstances, no extensions are possible
For the majority of Canadians, the tax return for 2024 must also be filed on or before Wednesday April 30, 2025. Self-employed taxpayers and their spouses, however, have until Monday June 16, 2025 to file their returns for 2024. (While the filing deadline for self-employed taxpayers and their spouses is normally June 15, this year that date falls on a Sunday and so the filing deadline for self-employed taxpayers and their spouses is extended to Monday June 16, 2025.) It’s important to note that, regardless of the applicable tax return filing deadline, all Canadian individual taxpayers must pay any balance of tax owed for the 2024 tax year on or before Wednesday April 30 ,2025.
A summary of filing and payment due dates for returns for the 2024 tax year can be found on the CRA website at https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/important-dates-individuals.html.
The information presented is only of a general nature, may omit many details and special rules, is current only as of its published date, and accordingly cannot be regarded as legal or tax advice. Please contact our office for more information on this subject and how it pertains to your specific tax or financial situation.
