Plenty of people in Canada do not need an accountant for their tax return. A student with one T4 and a tuition slip can file for free, online, in under an hour. Saying otherwise would be selling a service to people who do not need it.
The useful question is where the line is. The CRA itself helps draw it: the volunteer clinics it runs publish a list of cases they will not take because they are too complex. That list is, in practice, a map of when a professional pays for itself.
- A simple situation, such as a salary, studies or low income, can be filed on your own for free, with CRA-certified software or at a volunteer clinic.
- Self-employment, rent, selling investments, foreign income or assets: these are the cases the CRA’s own clinics turn away, and the ones that call for a professional.
- Recent newcomers almost always fall into the second group in their first year, because of part-year residence and property left in Brazil.
The free options
Certified software and NETFILE. The CRA certifies tax software, some of it free, that sends your return directly through NETFILE. The service accepts returns for 2018 to 2025 and stays open until January 29, 2027.
SimpleFile. For people with low income and a simple situation, the CRA sends an invitation to file by phone, online or on paper by answering a few questions. In 2026 the service opened on March 9, by invitation only.
Volunteer clinics (CVITP). Volunteers prepare returns for free for households within these income limits:
People in the household | Total income up to |
1 | CAD 40,000 |
2 | CAD 55,000 |
3 | CAD 60,000 |
4 | CAD 65,000 |
5 | CAD 70,000, plus CAD 5,000 for each additional person |
Interest income must also be no more than CAD 1,200 for the year. If you fit here and your situation is simple, use the clinic.
Where a return stops being simple
The CRA’s clinics do not handle the cases below. It is not red tape: each one involves calculations and forms where a mistake is expensive.
Situation | What makes it complex |
Self-employed or business owner | Income and expenses on the T2125, car and home-office use, GST/HST and tax instalments |
Rental income | Deductible expenses, depreciation and what happens to it when the property is sold |
Selling shares, crypto or property | Average cost, exchange rates and the half of the gain that is added to income |
Foreign income | Currency conversion, credit for tax paid abroad and the tax treaty |
Foreign assets over CAD 100,000 | Form T1135, with a late penalty even when no tax is owed |
Recent newcomers often check two or three boxes on this list: income in Brazil before and after arrival, an account or property there, and credits prorated to the period of residence. Our guide to your first tax return in Canada explains each one. If you own property in Brazil, see our guide to rent and sale of property in Brazil.
What mistakes and delays cost
- Deadlines: filing and payment are due April 30. Self-employed people can file until June 15, but still pay by April 30.
- Late-filing penalty: 5% of the balance owing, plus 1% for each full month late, up to 12 months.
- Repeat penalty: 10% plus 2% a month, up to 20 months, for anyone penalized in one of the three previous years who also received a formal demand to file from the CRA.
- Old problems: since October 2025, the CRA’s Voluntary Disclosures Program waives 100% of penalties and 75% of interest for people who correct past years before the CRA contacts them. Those who already received a CRA letter can also apply, with less interest relief.
Full dates and penalties in our guide to tax deadlines in Canada.
What an accountant does that software does not
- Represents you with the CRA. With your authorization, the accountant accesses your history, answers letters and reviews, and follows the return after it is filed.
- Looks at previous years. Missed credits, unused RRSP room and mistakes that can still be fixed.
- Plans the next year. When to contribute to an RRSP or FHSA, a self-employed person’s instalments and the tax effect of a sale before it happens.
- Connects Canada and Brazil. For people with a life in both countries, what you report on one side affects the other.
What to gather before you file
- Income slips: T4, T4A, T4E, T5, T3 and T5008, which arrive between February and March.
- Your T2202 from school, RRSP and FHSA receipts, childcare and medical expenses.
- Rent or property tax receipts, for Ontario’s Trillium benefit.
- Last year’s Notice of Assessment.
- If you arrived during the year, your arrival date and the income you had abroad before and after it.
- If you have foreign assets, the value and cost of each one.
What it costs at MB Tax
Our tax return packages have published prices: from CAD 100 plus tax for students, CAD 150 and CAD 200 for employees depending on complexity, and CAD 200 and CAD 250 for self-employed people. Quebec residents pay an extra CAD 100 for the provincial return. If you are not sure which package fits, a quick call with our team will sort it out.
Frequently Asked Questions (FAQ)
Yes, if your situation is simple. The CRA certifies software, some of it free, that files through NETFILE. People with low income may be invited to SimpleFile or can use a volunteer clinic.
Households within the program’s income limits, such as CAD 40,000 for one person or CAD 65,000 for four, with no more than CAD 1,200 of interest and a simple situation. Self-employment, rental income, capital gains and foreign income are not handled.
When you have self-employment or rental income, sell investments or property, have foreign income or assets, or it is your first year in Canada. Those are the cases where a mistake costs more than the service.
5% of the balance owing plus 1% for each full month late, up to 12 months. For repeat failures after a formal CRA demand, it rises to 10% plus 2% a month, up to 20 months.
Packages start at CAD 100 plus tax for students. Employees pay CAD 150 or CAD 200 and self-employed people CAD 200 or CAD 250, depending on complexity. Quebec adds CAD 100.
