What Is a T1 General? A Simple Guide to the Canadian Income Tax Return

The T1 General is the personal income tax return that individuals file with the Canada Revenue Agency (CRA). Its official name is T1 Income Tax and Benefit Return. You use it to report your income, claim deductions and credits, and work out whether you get a refund or owe tax.

If you have ever received a T4 slip or filed taxes through software, you have already used this form. This guide explains what it includes, how it connects to your other slips, and how to get a copy when you need one.

What is a T1 General tax form?

So, what is a T1 General tax form? It is the main return that Canadian residents use to report a full year of income to the CRA. The T1 tax form pulls together every slip, receipt, and deduction into one summary.

Older versions printed the words “T1 General” at the top. Newer versions simply show “T1” and the tax year, but most people still use the old name.

A few details are worth knowing:

• One return for two governments: Outside Quebec, your T1 covers both federal and provincial or territorial tax. Provincial tax is worked out on Form 428, such as the BC428 for British Columbia.
• Your province decides the version: The form number depends on where you lived on December 31. BC residents use the 5010-R, while Alberta residents use the 5009-R.
• Quebec is different: Quebec residents file the federal T1 with the CRA and a separate TP-1 return with Revenu Québec.
• Businesses use other returns: Corporations file a T2 corporate return instead.

Who needs to file a T1 tax return in Canada?

Not everyone is legally required to file a T1 tax return in Canada every year. However, the rules catch more people than you might expect. According to the CRA, you must file if any of these apply to you:

• You owe tax for the year.
• The CRA has sent you a request to file.
• You sold capital property, such as shares or real estate, or had a taxable capital gain.
• You are self-employed and must pay Canada Pension Plan contributions.
• You need to repay Old Age Security or Employment Insurance benefits.
• You still have amounts to repay under the Home Buyers’ Plan or Lifelong Learning Plan.
• You and your spouse or common-law partner chose to split pension income.

Sole proprietors and self-employed people also file the T1. They report business income on Form T2125, which is attached to the return.

T1 vs T4: what is the difference?

The T1 vs T4 question comes up often because the names look alike. A T4 is a slip your employer gives you. The T1 is the return you file, and your T4 is one of the inputs.

This table shows how the T1 compares with other common tax documents:

For a closer look at slips, read our guide to T3, T4, T4A and T5 slips.

What is included on the T1 General form?

The T1 General form follows six steps. Each step builds on the one before it, and key line numbers carry amounts forward.

Here is what each step covers:

Line 15000 matters more than people think. The CRA and many lenders use it to confirm your income. Our article on Line 10100 vs Line 15000 explains the difference.

What does a T1 General sample look like?

The CRA does not publish a filled-in T1 General sample, but a simple example shows how the numbers flow.

Imagine Olivia lives in Surrey and works full time. Her year looks like this:

• Her T4 shows $62,000 of employment income. She enters it on line 10100.
• Her bank sends a T5 showing $400 of interest. That goes on line 12100.
• Her total income on line 15000 becomes $62,400.
• She contributed $5,000 to her RRSP, which she deducts on line 20800.
• Her net income on line 23600 drops to $57,400.
• With no other deductions, her taxable income on line 26000 is also $57,400.
• The return then calculates her federal tax and her BC tax on the BC428.
• Tax her employer already withheld goes on line 43700. If it is more than her tax, she gets a refund on line 48400.

This example is for illustration only. Your own return may include other lines and schedules.

How do you get a blank T1 General form?

If you want to file on paper, here is how to get a T1 General form for the current year:

• Go to the CRA page called “Get a T1 income tax package”. Searching for T1 General CRA usually brings it up first.
• Choose the tax year you are filing for.
• Select the province or territory where you lived on December 31.
• Download the return, or order a paper package by mail.

The CRA no longer mails packages to most people automatically. The new year’s package is usually available in late January. If you file with certified software, you will not need the paper form at all.

Where can you find your filed T1 on the CRA website?

People often ask where to find T1 General on CRA website when a lender or landlord wants proof of income. In that case, you usually need a record of the return you already filed, rather than a blank form.

You can get that information through CRA My Account:

• Sign in to My Account on the CRA website.
• Open the tax returns section and choose the year you need.
• View or print your notice of assessment, which confirms your assessed income.
• If you need it, print a proof of income statement.

My Account shows the CRA’s assessed details, which may differ slightly from the form you filed. For an exact copy of your filed return, check your tax software or ask your accountant. You can also call the CRA at 1-800-959-8281. Our guide on getting your notice of assessment walks through the steps.

When is the T1 due?

Most people must file and pay by April 30. Self-employed people get more time to file, but not more time to pay.

Here are the deadlines for the 2026 tax year:

If a deadline falls on a weekend or public holiday, the CRA treats your return as on time if it arrives by the next business day.

How do you file a T1 return?

You can file your T1 Income Tax and Benefit Return in a few ways. Each one suits a different situation:

• NETFILE: You file online yourself using CRA-certified tax software.
• EFILE: An authorized tax preparer or accountant files on your behalf.
• Paper: You mail the completed return to the tax centre for your area.
• SimpleFile: The CRA invites some people with simple, low-income situations to file by phone or online.

Filing online is usually faster, and refunds tend to arrive sooner. Before you start, our personal tax documents checklist helps you gather everything.

What if you made a mistake on your T1?

Mistakes happen, and fixing one is usually simple. The CRA asks you to wait for your notice of assessment before you make a change.

After that, you can:

• Use “Change my return” in My Account.
• Use the ReFILE feature in certified software, or ask your accountant to use it.
• Mail Form T1-ADJ with supporting documents.

You can generally request changes for returns covering the previous 10 calendar years. Do not file a second return for the same year, as this can delay processing.

Frequently asked questions

Is the T1 General the same as a notice of assessment?

No. You send the T1 to the CRA. The notice of assessment is what the CRA sends back after reviewing it.

Should I file a T1 if I had no income?

In most cases, yes. Filing keeps you eligible for payments such as the GST/HST credit, the Canada child benefit and provincial benefits.

What happens if I file late and owe tax?

The CRA charges 5% of your balance owing, plus 1% for each full month you are late, up to 12 months. Interest also applies. Repeat late filers can face higher penalties.

Can I file a T1 for a past year?

Yes. You can still file returns for earlier years, and you may receive refunds or benefits you missed.

How long should I keep my T1 records?

The CRA generally asks you to keep records for six years from the end of the tax year they relate to.

Get help with your T1 General

The T1 General looks long, but it follows a clear path from income to refund. Once you understand the six steps, your slips and deductions make much more sense.

If your year included self-employment income, rental property or a move to Canada, a CPA can help you file accurately. Mehra CPA prepares personal tax returns for individuals across Delta, Surrey and the Lower Mainland. Book a free consultation to talk through your situation.

This article provides general information only. Tax rules can change and may vary by province and personal situation.