This year, the CRA prepared for another unique tax-filing season due to the varied impacts of COVID-19. The Canada Revenue Agency (CRA) understands that some Canadians face financial challenges and may be hesitant to file an income tax and benefit return. There are many important reasons to meet tax-filing deadlines.
As we reach the end of tax-filing season, the CRA understands that Canadians may need help. To support you during tax season, we have answers to questions about filing deadlines, free tax clinics, NETFILE, My Account, common adjustments, and managing tax debt.
Important information regarding legislation
We still encourage Canadians to file their 2021 income tax and benefit returns on time.
What are the deadlines to file an income tax and benefit return?
The filing and payment due date for most individuals is April 30, 2022. Because this date is a Saturday, CRA will consider a return on time if the CRA receives it or it is postmarked on or before Monday, May 2, 2022. Payment will be considered on time if the CRA receives it or it is processed at a Canadian financial institution on or before Monday, May 2, 2022.
If an individual filed their 2020 return and qualified for interest relief, they have until April 30, 2022, to pay any outstanding income tax debt for the 2020 tax year to avoid future interest charges.
If in 2021, an individual or their spouse or common-law partner was self-employed or carried on a business (other than a business whose expenditures are mainly in connection with a tax shelter), they have until June 15, 2022, to file their income tax and benefit returns, however any balance owing for 2021 is still due by April 30, 2022.
Payment will be considered on time if the CRA receives it or it is processed at a Canadian financial institution on or before Monday, May 2, 2022.
Where can constituents access free tax help?
The Community Volunteer Income Tax Program (CVITP) offers free in-person and virtual tax clinics for individuals with modest incomes and simple tax situations. Tax clinics are offered across Canada between March and April, and many remain available throughout the year. Organizations can host in-person clinics and may also offer virtual clinics where your return can be completed by videoconference or phone, or through a document drop-off arrangement. For more information, go to canada.ca/taxes-help.
The CRA makes it easier for eligible individuals with low or fixed incomes, whose situation remains the same each year, to do their taxes. File my Return is an automated phone service that enables eligible individuals to file their income tax and benefit return by providing some personal information and answering a series of short questions. If constituents are eligible, they will receive a letter inviting them to use this automated phone service to auto-file their tax return.
Want to learn more about how to do your taxes?
Learn about your taxes is a new online learning tool to help students, teachers, newcomers to Canada, and anyone doing their taxes understand how the Canadian tax system works. This resource seeks to empower individuals to take their personal taxes into their own hands by demystifying taxes, increasing awareness of benefits and credits, and showing how to do their taxes. Presented in digestible lessons, exercises, quizzes, and videos, this resource will be helpful for anyone wanting to learn about taxes or those who just need a refresher.
What is NETFILE and My Account?
NETFILE is an electronic tax-filing service that enables individuals to complete and send their income tax and benefit returns directly to the CRA. NETFILE simplifies tax-filing and offers several benefits and services to make the tax filing experience easier, including Autofill my return, which allows individuals to automatically fill in parts of an income tax and benefit return with information that the CRA has available at the time of the request.
If you choose to file online using NETFILE, a variety of software products exist to meet your needs, some of which are free.
My Account is a secure portal that lets taxpayers view their personal income tax and benefit information and manage their tax affairs online. Through My Account, constituents can: View personal income tax and benefit information; View an Express notice of assessment in certified tax software right after the return has been received and processed by the CRA; View limits for Registered Retirement Savings Plans (RRSPs) and their tax- Free Savings Accounts (TFSA); Track a refund; Change a return, or personal information; Receive email notifications and much more.
A new progress tracker service is available to individuals and representatives through My Account and Represent a Client. Users will be able to conveniently and securely track the progress of Disability Tax Credit applications, taxpayer relief requests, and formal disputes or objections.
Multi-factor authentication (MFA) helps make the CRA’s sign-in services more secure. When prompted to enroll, users can select a telephone or passcode grid option. MFA requires users to enter a one-time passcode when they sign-in to the CRA's digital services.
What is Express NOA?
Express NOA is a secure CRA service that allows individuals and authorized representatives to view the notice of assessment (NOA) in their software or, new this year in My Account, right after the return has been received and processed by the CRA. The PDF of the NOA will appear in My Account on the assessment date noted on the Express NOA.
The notice of assessment provides an account summary showing the result of the assessed return (a refund, a zero balance, or a balance owing), a tax assessment summary, an explanation of changes and other information, and an RRSP/PRPP deduction limit statement, if applicable. It may also contain a Home Buyers’ Plan statement and a Lifelong Learning Plan statement.
How do taxpayers change a return that has already been filed?
CRA understands that sometimes individuals make honest mistakes on income tax and benefit forms. The CRA has a list of common adjustments seen on income tax and benefit returns. To change a return that has already been filed, constituents can: Use Change My Return in My Account (faster service); Use the ReFILE service in the certified tax software (faster service); Send changes by mail to a CRA tax centre. Individuals can expect delays of 10 to 12 yeks on processing paper T1 adjustments. Individuals should wait until they receive their NOA before submitting an adjustment request.
The CRA encourages individuals to correct inaccurate or incomplete information, or to disclose information not previously reported through the Voluntary Disclosures Program (VDP). If the CRA accepts the application, the individual will receive relief from prosecution, and in some cases, relief from some penalties and partial interest relief that they are otherwise required to pay.
What if a constituent has a tax debt?
With a people-first approach, the CRA understands that tax debt can be stressful. If constituents have a balance owing, CRA is here to help. Payment arrangements may allow individuals to make smaller payments over time until the tax debt is paid. Those who cannot meet their tax obligations because of circumstances beyond their control may request the cancellation of penalties and interest charged to their account. For more information, visit canada.ca/penalty-interest-relief.
Whether a constituent can pay the balance in full, over a period of time, or if they are unable to pay, there are online options that make payments to the CRA faster, easier, and more secure than mailing a cheque.
To speak to an agent, call the CRA's TeleArrangement service at 1-866-256-1147, available Monday to Friday, from 7 a.m. to 10 p.m., Eastern time or the debt management call centre at 1-888-863-8657. Agents are available Monday to Friday (except holidays) from 7 a.m. to 8 p.m., Eastern time.
