Income Tax Returns - T1 General Income Tax and Benefit Return

To Whom Does This Apply?

Summary

The General Income Tax and Benefit package enables business people to:

• report income from all sources;
• calculate any Canada Pension Plan contributions payable on self-employed earnings;
• calculate net and taxable income;
• calculate any balance owing or refund due.

When used with these supplementary guides:

• T4002, Business and Professional Income;
• T4003, Farming Income;
• T4004, Fishing Income;

the  General Income Tax and Benefit package allows non-incorporated business people to report their income.

The guides are written in plain language.

Where do you file the T1 (for individuals) and T2 (for corporations) returns?

Where you file the T1 and T2 returns depends on whether or not the individual or the corporation is resident in Canada, and their location.

Resident individuals and corporations 

Deliver or mail the T1 or T2 return to your local tax services office; see below for the office closest to you:

If you require personal assistance, visit the Tax Service Office closest to you (see Related Reading: Business Window - Supplement or CRA's Web site for a list of addresses).

• Business Window - Supplement
• Where to file T2 (Corporations)
• Forms and publications listed by topic
• Where to file T1 (Individuals)

• Tax services offices and tax centres - Addresses, hours of service at the counter, fax and telephone numbers

DISCLAIMER
Information contained in this section is of a general nature only and is not intended to constitute advice for any specific fact situation. For particular questions, the users are invited to contact their lawyer. For additional information, see contact(s) listed below.

Ontario Contact(s):
See National Contact.