Income Tax Returns - T1 General Income Tax and Benefit Return

Act: Income Tax Act, R.S.C. 1985, c. 1, 5th Supp.
Regulation: Not applicable.

To Whom Does This Apply?

All individuals resident living in Canada or who earn income in Canada must file a tax return.

Summary

All individuals use a return to report income and determine their income tax obligations under the laws of Canada and of all provinces and territories, except Quebec. (Quebec residents must use a separate provincial return for their provincial income taxes.) Non-incorporated self-employed individuals may also require supplementary guides, to determine their personal income tax obligations.

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.

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.

Alberta, British Columbia, Manitoba, New Brunswick, Newfoundland and Labrador, Northwest Territories, Nova Scotia, Nunavut, Ontario, Prince Edward Island, Quebec, Saskatchewan, Yukon Contact(s):
See National Contact.

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National Contact(s):
Canada Revenue Agency
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site: http://www.cra.gc.ca/menu-e.html