Many newcomers to Canada assume that with little or no income, they do not need to file. They do, and they are the ones who gain the most from it. The annual return is what the CRA uses to calculate benefits paid in cash, and people who do not file do not get them, even when they qualify.
This guide explains why to file every year, how to avoid the most common mistakes and what to do when something goes wrong.
- Filing with no income pays: the Canada Child Benefit and the Canada Groceries and Essentials Benefit depend on last year’s return.
- The most common mistake is filing too early, before all your slips have arrived.
- Mistakes can be fixed: wait for your Notice of Assessment and correct it online. Never file a second return.
Why file, even with no income
- Canada Child Benefit (CCB): both spouses must file every year to receive it, even if one of them had no income.
- Canada Groceries and Essentials Benefit: replaced the GST/HST credit in July 2026, with amounts 25% higher. It is recalculated every July from the previous year’s return. Late filers get retroactive amounts, but only after their return is processed.
- Ontario benefits: the Ontario Trillium Benefit also comes from your return.
- Refunds: if too much tax was withheld from your pay, filing is the only way to get the difference back.
Payment dates for each one are in our benefits calendar.
Before you file: wait for your slips
Income slips arrive between February and March: your T4 from employment, T4A, T5 for interest and investments, T2202 from school, RRSP receipts. The CRA lists filing before you have all of them, or using Auto-fill without checking that every slip already appears in My Account, as a frequent mistake.
If a slip has not arrived, contact whoever should issue it, such as your employer or bank, not the CRA. The return is due April 30. Dates and penalties are in our guide to tax deadlines in Canada.
The Notice of Assessment
After processing your return, the CRA sends a Notice of Assessment (NOA) with the result: tax owing or a refund, and your RRSP room for next year. Keep every one. The CRA can review a return for 3 years from the date of that notice, and the NOA is requested for mortgages, rentals and immigration applications.
How to correct a return
First, wait for your Notice of Assessment. Then choose one of these options:
Option | Processing time | Covers |
“Change my return” in My Account | About 2 weeks | 2016 and later |
ReFILE, through the same software or accountant that filed | About 2 weeks | 2021 and later |
Form T1-ADJ, by mail | About 16 weeks | Any year still open |
Do not file a second return for the same year to “replace” the first one: it only delays everything. And there is a limit: the CRA does not refund tax on requests made more than 10 years after the end of the year in question.
Missed filing in past years?
If you have years outstanding, file as soon as possible, especially if benefits are waiting. If tax is owed, penalties and interest run from the due date. The CRA’s Voluntary Disclosures Program waives penalties and part of the interest for people who correct their situation before the CRA contacts them. See how it works in our guide accountant or DIY.
If it is your first time, start with our guide to your first tax return in Canada.
Frequently Asked Questions (FAQ)
It is not always mandatory, but it is almost always worth it. Benefits such as the Canada Child Benefit and the Canada Groceries and Essentials Benefit are calculated from your return, and non-filers do not receive them.
Once all your slips have arrived, usually by the end of February or March. The deadline is April 30.
Wait for your Notice of Assessment, then correct it with “Change my return” in My Account, ReFILE through the same software, or form T1-ADJ. Do not file a second return.
Generally for 3 years from the date of your Notice of Assessment.
Up to 10 years after the end of the year in question. Older requests do not produce refunds.
