Tax return (Canada)
Encyclopedia
Normally, Canadian Individual tax returns for any specific year must be filed
by April 30 of the following year. There is no provision for generally extending this deadline, but there are a few exceptions.
Canadian federal tax returns are filed with the Canada Revenue Agency
.
In addition, the return plays a role in voter registration
by including a checkbox asking if the signee if they are willing to have their personal contact information included on a national voter registry which is accessible by Elections Canada
and its provincial equivalents.
provincial government collects its own personal income tax. Alberta, Ontario and Quebec all collect their own corporate income tax. Filing deadlines generally match those of the federal government. Quebec tax returns are filed with the Ministère du Revenu du Québec
.
(previously called QuickTax, it was renamed for the 2010 tax year) and Quicken
, among others. There is also non-commercial tax preparation software (freeware
) available such as UDoTaxes and StudioTax (which also supports Quebec provincial tax returns as of the 2010 version).
Tax returns may be filed online at no charge through a government service run by the CRA
called NETFILE
.
by April 30 of the following year. There is no provision for generally extending this deadline, but there are a few exceptions.
- Tax returns for self-employedSelf-employmentSelf-employment is working for one's self.Self-employed people can also be referred to as a person who works for himself/herself instead of an employer, but drawing income from a trade or business that they operate personally....
individuals and their spouses must be filed by June 15 of the following year. However, any GST/HST owing for the period is due April 30. - Tax returns for deceased individuals must be filed by the normal filing deadline or 6 months after the date of death, whichever comes later. Example: Mary dies on January 30, 2004; Her 2003 return is due on July 30, 2004 (six months later) and her 2004 return is due on April 30, 2005 (normal filing deadline). This provision is also extended to the surviving spouse.
- Tax returns for non-residents electing to file under section 217 are due June 30 of the following year.
- By virtue of the Interpretation ActInterpretation ActInterpretation Act is a stock short title used in Australia, the Republic of Ireland, New Zealand and the United Kingdom for legislation relating to interpretation of legislation.-Republic of Ireland:...
the due date of all individual returns is moved to the next business day when the normal due date falls on a Sunday or Holiday. Although ministerial orders are also used to apply this to Saturday due dates, it is not a legal requirement. - The Federal Finance Minister may extend the deadline in cases of emergency situations such as floods, etc.
Canadian federal tax returns are filed with the Canada Revenue Agency
Canada Revenue Agency
The Canada Revenue Agency is a federal agency that administers tax laws for the Government of Canada and for most provinces and territories, international trade legislation, and various social and economic benefit and incentive programs delivered through the tax system...
.
In addition, the return plays a role in voter registration
Voter registration
Voter registration is the requirement in some democracies for citizens and residents to check in with some central registry specifically for the purpose of being allowed to vote in elections. An effort to get people to register is known as a voter registration drive.-Centralized/compulsory vs...
by including a checkbox asking if the signee if they are willing to have their personal contact information included on a national voter registry which is accessible by Elections Canada
Elections Canada
Elections Canada is an independent, non-partisan agency reporting directly to the Parliament of Canada. Its ongoing responsibility is to ensure that Canadians can exercise their choices in federal elections and referenda through an open and impartial process...
and its provincial equivalents.
Provincial returns
All provinces have their own Income Tax Acts, but most employ a system of Federal-Provincial agreements whereby the tax is collected by the Federal government. Only the QuebecQuebec
Quebec or is a province in east-central Canada. It is the only Canadian province with a predominantly French-speaking population and the only one whose sole official language is French at the provincial level....
provincial government collects its own personal income tax. Alberta, Ontario and Quebec all collect their own corporate income tax. Filing deadlines generally match those of the federal government. Quebec tax returns are filed with the Ministère du Revenu du Québec
Ministère du Revenu du Québec
Revenu Québec is the department of the government of the Province of Quebec, Canada that...
.
Tax return software
There is various commercial software available to file tax returns such as Cantax, Taxnic, Taxprep, Profile, UFile, TurboTaxTurboTax
TurboTax is an American tax preparation software package developed by Michael A. Chipman of Chipsoft in the mid-1980s. TurboTax became an Intuit product as a result of the 1993 acquisition of its creator, San Diego-based Chipsoft. Chipsoft, now known as Intuit Consumer Tax Group, is still based in...
(previously called QuickTax, it was renamed for the 2010 tax year) and Quicken
Quicken
Quicken is a personal finance management tool developed by Intuit, Inc.Quicken runs on Windows and Macintosh systems. Previous versions ran on DOS. An online version is also available. The last version of Quicken for Macintosh computers was Quicken Essentials for Mac released in February 2010...
, among others. There is also non-commercial tax preparation software (freeware
Freeware
Freeware is computer software that is available for use at no cost or for an optional fee, but usually with one or more restricted usage rights. Freeware is in contrast to commercial software, which is typically sold for profit, but might be distributed for a business or commercial purpose in the...
) available such as UDoTaxes and StudioTax (which also supports Quebec provincial tax returns as of the 2010 version).
Tax returns may be filed online at no charge through a government service run by the CRA
Canada Revenue Agency
The Canada Revenue Agency is a federal agency that administers tax laws for the Government of Canada and for most provinces and territories, international trade legislation, and various social and economic benefit and incentive programs delivered through the tax system...
called NETFILE
NETFILE
NETFILE is a transmission service available from February through September each year that allows eligible Canadians to submit their tax return to the Canadian government using the Internet. To file using this method, you must first prepare a tax return using a Canada Revenue Agency approved...
.
See also
- Comparison of Canadian tax software
- EFILEEFILEE-file may refer to:* Canadian efile, an electronic tax filing system of Canada Revenue Agency for professional tax preparers* E-file, or electronic court filing, a system for automated transmission of legal documents...
- T1 GeneralT1 GeneralThe T1 General or T1 is the form used in Canada by individuals to file their personal income tax return. Individuals with tax payable during a calendar year must use the T1 to file their total income from all sources, including employment and self-employment income, interest, dividends, and...
(form used for individual filing)