Frequently asked questions for individuals

Getting an income tax return
Before you file
Where to file
After you file
Programs and benefits
About the tax system

Getting an income tax return

1. Where can you get a tax return and guide?
2. Does the CRA provide copies of tax returns other than the T1 General on its Web site or at its tax offices?
3. Which simplified returns does the CRA offer for individuals to whom much of the General return doesn't apply?
4. How does the CRA decide which return package it sends to each person?
5. What should you do if you don't have the simplified return you were sent?

Before you file

1. Is the 2006 General income tax and benefit package available on the CRA Web site?
2. What is the deadline for making deductible registered retirement savings plan (RRSP) contributions for the 2005 tax year?
3. When is your 2005 T1 return due?
4. How can you find out what your individual access code is?
5. What if you don't have all your information slips?
6. How do you get a social insurance number? (Human Resources and Skills Development Canada Web site)
7. What is the Community Volunteer Income Tax Program?
8. How do you file a T1 return via the Internet using NETFILE?
9. How do you file a T1 return by phone using TELEFILE?
10. How do you file a T1 return electronically using EFILE?
11. What are the average exchange rates?
12. Why are some CRA forms unavailable on the Web site?
13. Why should seniors who receive the Guaranteed Income Supplement file a T1 return?

Where to file

1. Where do you file a T1 (for individuals) return?

After you file

1. How can you find out the status of your tax refund?
2. How do you change your T1 return?
3. How should you tell the CRA about your change of address?
4. How should you tell the CRA about your change of name?
5. What should you do if you owe taxes that you cannot pay right now?
6. What's the penalty for missing the deadline to file your personal income tax return?
7. What are the prescribed interest rates on overdue and overpaid taxes?
8. How long should you keep your income tax records?
9. Why do we review income tax returns?

Programs and benefits

1. Does the CRA have FAQs about the Canada Child Tax Benefit (CCTB)?
2. Does the CRA have FAQs about the Universal Child Care Benefit (UCCB)?
3. Does the CRA have FAQs about the GST/HST credit?
4. What is the GST/HST Visitor Rebate Program?

About the tax system

1. What are the income tax rates in Canada?
2. What are the prescribed interest rates for leasing rules?