T1 General Tax Form for federal tax in Canada

What is the T1 General Tax Form?

Also called T1, General Income Tax Form or Income Tax and Benefit Return, the T1 tax form is what individual Canadians use to complete their personal income tax return. It has five sections: 

  • Identification: Where you give information like your name, your address, your SIN and your marital status.
  • Total income: Where you declare your income from all sources: employment, self-employment, disability, foreign income, etc. 
  • Net income: Where things like child care expenses, union dues, etc. are subtracted from your total income.
  • Taxable income: Where allowable deductions like capital gains are subtracted from your net income.
  • Refund or balance owing: Where you find out if you have to pay money or if you get money back. That is where credits are subtracted from net federal tax and provincial or territorial tax. Those credits include the income tax that has been deducted from your paycheques during the year. The result will be a positive number, meaning you owe money (balance owing), a negative number, meaning you will get a refund, or zero. 

Are there types of income that are not taxed?

Gifts and inheritances, war disability pensions, the Canada Child Tax Benefit, winnings from betting or gambling are a few examples of income that is not taxed. 

What are the due dates to submit the T1 tax return?

It is April 30 of the following year (unless April 30 falls on a weekend, in which case it's the following Monday) for most individuals or June 15 of the following year for self-employed individuals and their spouses or common-law partners. However, money you owe the CRA is due April 30 in all cases. Otherwise, you will have to pay interest on the amount. Individual tax returns for 2013 filed by May 5, 2014 will not incur interest or penalties. Recognizing that the CRA service interruption lasted five days, the Minister of National Revenue has announced that interest and penalties will not be applied to individual taxpayers filing their 2013 tax returns after April 30, 2014 for a period equal to the length of this service interruption.

What happens to provincial or territorial tax on the T1 general tax form?

All provinces and territories except Québec have agreed to let the federal government collect personal income tax and distribute it back to them. 

Outside of Québec, you submit one single return including pages for federal tax and pages that are specific to your province or territory. On those pages, provincial or territorial tax will be calculated, along with tax credits, surtaxes and tax reductions that are specific to your province or territory. The main difference for residents of Québec is that they have to submit their federal income tax return to the CRA and their provincial return to Revenu Québec.  

For more detailed information, please consult the CRA website

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