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20 Feb

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Tax season starts on February 24! Here’s what you need to start filing

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Tax season starts next week! When the calendar flips to February 24, 2025, you will be able to file your income tax and benefit return online. With the right preparation, filing your tax return can be a smooth and stress-free experience.

The Canada Revenue Agency (CRA) is here to help you file with confidence. When you file, you could be eligible to receive a refund or benefit and credit payments that put money in your pocket. Last tax-filing season, the CRA received more than 33 million returns, which led to:

More than $52 billion in benefit payments issued
More than 19 million refunds issued, for an average amount of $2,294 (79% were issued by direct deposit)

Whether you're a first-time filer or a seasoned pro, let’s make sure you're ready for tax season!

How to get started

Visit our Get ready to do your taxes page. It has steps to help you prepare to file your return. Here are other resources that could help you:

Questions and answers about filing your taxes: Find answers to common tax questions.
Learn about your taxes: An online course to help you learn about personal income taxes in Canada.
Taxology: Get the tax information you need by listening to the CRA’s podcast.
CRA Chatbot: Available on the CRA homepage and other webpages on Canada.ca to provide quick answers to questions you may have.

Do you need additional assistance? Don’t worry – help is available! If you have a modest income and a simple tax situation, volunteers at a free tax clinic may be able to file your taxes for you. You can visit a free tax clinic in your area, or you can make a virtual appointment. To find out if you’re eligible, and to find a tax clinic, go to Free tax clinics. You may also receive an invitation to file your tax return over the phone or digitally with SimpleFile.

Key dates and deadlines

By filing and paying any taxes you owe on time, you will avoid late-filing penalties and interest. Mark these dates in your calendar so you don’t miss any deadlines:

February 24, 2025 – You can start filing your 2024 tax return online.
April 30, 2025 – Deadline for most individuals to file their tax return and pay any taxes owed.
June 15, 2025 – Deadline to file your tax return if you, or, your spouse or common-law partner, are self-employed. Since this date falls on a Sunday, we will consider your tax return filed on time if we receive it on or before June 16, 2025. If you owe money, you will still need to pay by April 30, 2025, to avoid interest.

What’s new for the 2025 tax-filing season

Make sure you’re aware of what’s new for this tax season. This year, we have a few updates to our digital services:

Document verification service – This service allows you to verify your identity and get immediate access to your CRA account. You don’t have to wait for a CRA security code by mail. More than 1 million individuals have already used this service.
Online chat in My Account – You can now discuss account-specific issues with a live CRA agent in My Account. This includes questions about personal income tax, benefits, payments to the CRA, and more. To use it, you need to sign in to your CRA account and go to My Account.
Simplified access to your CRA account – You can now access the My Account, My Business Account, and Represent a Client portals with a single sign-in.

There are also changes to benefits, credits, deductions, and other tax measures. This includes the Canada child benefit, Home Buyers’ Plan, and more. For a full list of what’s new this tax season, go to What's new for 2024. You can also check out our tax tip: What you need to know for the 2025 tax-filing season.

Capital gains

The Department of Finance recently announced that it will introduce legislation in Parliament in due course, related to the capital gains inclusion rate change with a new effective date of January 1, 2026. The announcement confirmed the government’s intention that, effective for dispositions that occur on or after January 1, 2026, the inclusion rate will increase from one-half to two-thirds on capital gains realized in excess of $250,000 annually for individuals and on all capital gains realized by corporations and most types of trusts.

The CRA is working diligently to update its systems to reflect the currently enacted capital gains inclusion rate of one-half. However, this update may not be completed when online filing becomes available on February 24, 2025. If you are impacted by this situation, you may avoid processing delays by waiting until the updates are completed in the coming weeks before filing your income tax and benefit return. The CRA will grant relief in respect of late-filing penalties and interest until June 2, 2025, for Individual filers and until May 1, 2025, for Trust filers, to provide additional time for taxpayers reporting capital gains to meet their tax filing obligations.

Please visit our tax tip for more information on the administration of these proposed changes.

Sign up for direct deposit and file online

Before filing your tax return, you should sign up for direct deposit. By doing so, you’ll receive your tax refunds and benefit and credit payments faster and securely, directly into your bank account.

When it comes to filing your return, online filing is a great option. To file online, we have a list of NETFILE-certified tax software products that are easy to use, fast, and secure. Some options are free!

If you combine online filing with direct deposit, you could get any refund you’re owed in as little as eight business days. Paper returns aren’t as fast, and it could take up to eight weeks to process them.

Elections Canada boxes

When filing your taxes, checking “Yes” to the two questions related to Elections Canada ensures you’re on the list of electors at your current address and ready to vote in the next federal election. To register and vote in federal elections, you must be at least 18 years old and have Canadian citizenship. For more information, go to this Elections Canada webpage.

Did you know? Here are quick tax facts about your province or territory of residence

Alberta

Below are key statistics related to last tax year:

More than 101,300 Alberta residents were helped by free tax clinics through the Community Volunteer Income Tax Program.
Eligible Alberta residents received an average of (including any related provincial programs):
- $7,570 in Canada child benefit (CCB) payments
- $470 in goods and services tax/harmonized sales tax (GST/HST) credit payments
- $990 in Canada Carbon Rebate payments (previously known as the Climate Action Incentive Payment)

British Columbia

Below are key statistics related to last tax year:

More than 118,000 British Columbia residents were helped by free tax clinics through the Community Volunteer Income Tax Program.
Eligible British Columbia residents received an average of (including any related provincial programs):
- $7,910 in Canada child benefit (CCB) payments
- $770 in goods and services tax/harmonized sales tax (GST/HST) credit payments

Manitoba

Below are key statistics related to last tax year:

More than 42,800 Manitoba residents were helped by free tax clinics through the Community Volunteer Income Tax Program.
Eligible Manitoba residents received an average of (including any related provincial programs):
- $8,930 in Canada child benefit (CCB) payments
- $480 in goods and services tax/harmonized sales tax (GST/HST) credit payments
- $680 in Canada Carbon Rebate payments (previously known as the Climate Action Incentive Payment)

New Brunswick

Below are key statistics related to last tax year:

More than 31,800 New Brunswick residents were helped by free tax clinics through the Community Volunteer Income Tax Program.
Eligible New Brunswick residents received an average of (including any related provincial programs):
- $7,610 in Canada child benefit (CCB) payments
- $730 in goods and services tax/harmonized sales tax (GST/HST) credit payments
- $440 in Canada Carbon Rebate payments (previously known as the Climate Action Incentive Payment)

Newfoundland and Labrador

Below are key statistics related to last tax year:

More than 15,000 Newfoundland and Labrador residents were helped by free tax clinics through the Community Volunteer Income Tax Program.
Eligible Newfoundland and Labrador residents received an average of (including any related provincial programs):
- $7,530 in Canada child benefit (CCB) payments
- $1,120 in goods and services tax/harmonized sales tax (GST/HST) credit payments
- $700 in Canada Carbon Rebate payments (previously known as the Climate Action Incentive Payment)

Northwest Territories

Below are key statistics related to last tax year:

More than 1,300 Northwest Territories residents were helped by free tax clinics through the Community Volunteer Income Tax Program.
Eligible Northwest Territories residents received an average of (including any related territorial programs):
- $7,760 in Canada child benefit (CCB) payments
- $880 in goods and services tax/harmonized sales tax (GST/HST) credit payments

Nova Scotia

Below are key statistics related to last tax year:

More than 38,500 Nova Scotia residents were helped by free tax clinics through the Community Volunteer Income Tax Program.
Eligible Nova Scotia residents received an average of (including any related provincial programs):
- $8,170 in Canada child benefit (CCB) payments
- $620 in goods and services tax/harmonized sales tax (GST/HST) credit payments
- $490 in Canada Carbon Rebate payments (previously known as the Climate Action Incentive Payment)

Nunavut

Below are key statistics related to last tax year:

More than 500 Nunavut residents were helped by free tax clinics through the Community Volunteer Income Tax Program.
Eligible Nunavut residents received an average of (including any related territorial programs):
- $11,850 in Canada child benefit (CCB) payments
- $700 in goods and services tax/harmonized sales tax (GST/HST) credit payments

Ontario

Below are key statistics related to last tax year:

More than 257,600 Ontario residents were helped by free tax clinics through the Community Volunteer Income Tax Program.
Eligible Ontario residents received an average of (including any related provincial programs):
- $8,290 in Canada child benefit (CCB) payments
- $460 in goods and services tax/harmonized sales tax (GST/HST) credit payments
- $600 in Canada Carbon Rebate payments (previously known as the Climate Action Incentive Payment)

Prince Edward Island

Below are key statistics related to last tax year:

Nearly 7,000 Prince Edward Island residents were helped by free tax clinics through the Community Volunteer Income Tax Program.
Eligible Prince Edward Island residents received an average of (including any related provincial programs):
- $7,400 in Canada child benefit (CCB) payments
- $550 in goods and services tax/harmonized sales tax (GST/HST) credit payments
- $470 in Canada Carbon Rebate payments (previously known as the Climate Action Incentive Payment)

Quebec

Below are key statistics related to last tax year:

More than 196,800 Quebec residents were helped by free tax clinics through the Income Tax Assistance – Volunteer Program. In total, 550 Quebec organizations hosted tax return preparation sessions in person or virtually.
Eligible Quebec residents received an average of:
- $6,670 in Canada child benefit (CCB) payments
- $450 in goods and services tax/harmonized sales tax (GST/HST) credit payments

Saskatchewan

Below are key statistics related to last tax year:

More than 32,300 Saskatchewan residents were helped by free tax clinics through the Community Volunteer Income Tax Program.
Eligible Saskatchewan residents received an average of (including any related provincial programs):
- $8,420 in Canada child benefit (CCB) payments
- $840 in goods and services tax/harmonized sales tax (GST/HST) credit payments
- $870 in Canada Carbon Rebate payments (previously known as the Climate Action Incentive Payment)

Yukon

Below are key statistics related to last tax year:

More than 1,400 Yukon residents were helped by free tax clinics through the Community Volunteer Income Tax Program.
Eligible Yukon residents received an average of (including any related territorial programs):
- $6,110 in Canada child benefit (CCB) payments
- $690 in goods and services tax/harmonized sales tax (GST/HST) credit payments

Canada Revenue Agency

La période des impôts commence le 24 février! Voici ce qu’il vous faut pour faire votre déclaration de revenus

La période des impôts commence la semaine prochaine! Le 24 février 2025, vous pourrez produire votre déclaration de revenus et de prestations en ligne. Avec la bonne préparation, cette expérience peut être facile et sans stress.

L’Agence du revenu du Canada est là pour vous aider. Quand vous produisez votre déclaration, vous pouvez recevoir de l’argent sous forme de remboursements ou de paiements de prestations et de crédits. L’an dernier, l’Agence a reçu 33 millions de déclarations, ce qui a donné lieu à :

plus de 52 milliards de dollars en paiements de prestations envoyés;
plus de 19 millions de remboursements envoyés, pour un montant moyen de 2 294 $ (79 % ont été faits par dépôt direct).

Que vous soyez un nouveau déclarant ou un professionnel chevronné, voyons si vous êtes prêt à faire votre déclaration de revenus!

Pour commencer

Visitez notre page Préparez-vous à faire vos impôts. Vous y trouverez les étapes pour vous préparer à faire vos impôts. Voici d’autres ressources utiles :

Questions sur la production des déclarations de revenus : réponses aux questions fiscales courantes;
Comprendre vos impôts : cours en ligne sur l’impôt sur le revenu des particuliers au Canada;
Impôlogie : balado de l’Agence qui donne de l’information sur l’impôt;
Chatbot ARC : robot conversationnel sur la page d’accueil de l’Agence et d’autres pages de Canada.ca qui répond rapidement à vos questions.

Besoin d’aide supplémentaire? Ne vous inquiétez pas, nous pouvons vous aider! Si vous avez un revenu modeste et une situation fiscale simple, les bénévoles d’un comptoir d’impôts gratuit pourraient préparer votre déclaration de revenus. Vous pouvez vous présenter à un comptoir de votre région ou prendre un rendez-vous virtuel. Pour voir si vous êtes admissible à ce service et trouver un comptoir, allez à la page Comptoirs d’impôts gratuits. Vous pourriez également recevoir une invitation à produire votre déclaration de revenus par téléphone ou par voie électronique avec Déclarer simplement.

Dates importantes

Si vous envoyez à temps votre déclaration et votre paiement pour l’impôt que vous devez, vous évitez les pénalités pour production tardive et les intérêts. Notez ces dates dans votre calendrier afin de ne manquer aucune échéance :

24 février 2025 – Vous pouvez commencer à produire votre déclaration de revenus de 2024 en ligne à cette date.
30 avril 2025 – La plupart des particuliers doivent envoyer leur déclaration et payer tout montant dû au plus tard à cette date.
15 juin 2025 – Les travailleurs indépendants et leur époux ou conjoint de fait doivent généralement envoyer leur déclaration de revenus au plus tard à cette date. Comme c’est un dimanche, nous considérerons que votre déclaration a été produite à temps si nous la recevons au plus tard le 16 juin 2025. Si vous avez un solde dû, vous devez le payer au plus tard le 30 avril 2025 pour éviter les intérêts.

Nouveautés pour la saison des impôts de 2025

Prenez note des changements suivants que nous avons apportés à nos services numériques cette année :

Service de vérification des documents – Ce service vous permet de vérifier votre identité et d’obtenir un accès immédiat à votre compte en ligne. Vous n’avez pas à attendre un code de sécurité de l’Agence par la poste. Plus d’un million de personnes ont déjà utilisé ce service.
Clavardage en ligne dans Mon dossier – Vous avez des questions liées à un compte, par exemple sur l’impôt sur le revenu des particuliers, les prestations ou les paiements à l’Agence? Vous pouvez maintenant les poser directement à un agent de l’Agence dans Mon dossier. Pour utiliser ce nouveau service, vous devez ouvrir une session dans votre compte et accéder à Mon dossier.
Accès simplifié aux services numériques de l’Agence – Vous pouvez désormais accéder aux portails Mon dossier, Mon dossier d’entreprise et Représenter un client en ouvrant une seule session.

Nous avons aussi apporté des changements aux prestations, aux crédits, aux déductions et à d’autres mesures fiscales, comme l’Allocation canadienne pour enfants et le Régime d’accession à la propriété. Pour avoir la liste complète des nouveautés de cette année, consultez la page Quoi de neuf pour 2024. Vous pouvez également consulter notre conseil fiscal : Ce que vous devez savoir pour la période de production des déclarations de revenus de 2025.

Gains en capital

Le ministère des Finances a annoncé récemment qu’il présenterait en temps opportun un projet de loi au Parlement relatif à la modification du taux d’inclusion des gains en capital, dont la nouvelle date d’entrée en vigueur sera le 1er janvier 2026. L’annonce confirme l’intention du gouvernement de faire passer le taux d’inclusion des gains en capital d’une demie à deux tiers sur les gains en capital de plus de 250 000 $ que réalisent annuellement les particuliers ainsi que sur tous les gains en capital qu’enregistrent les sociétés et la plupart des types de fiducies. La mesure touchera les dispositions ayant lieu le 1er janvier 2026 ou après.

L’Agence met les bouchées doubles pour que ses systèmes tiennent compte du taux d’inclusion des gains en capital actuel, soit une demie. Toutefois, ce changement pourrait ne pas être effectué lorsqu’il sera possible de faire sa déclaration de revenus en ligne à compter du 24 février 2025. Si vous êtes dans cette situation, nous vous recommandons d’attendre que l’Agence finisse de mettre en place ce changement dans les prochaines semaines avant de produire votre déclaration de revenus et de prestations. De cette façon, vous éviterez les retards de traitement. L’Agence peut accorder un allègement des pénalités pour production tardive et des intérêts sur arriérés jusqu’au 2 juin 2025 pour les particuliers et jusqu’au 1er mai 2025 pour les fiducies afin que les contribuables qui déclarent des gains en capital aient plus de temps pour respecter leurs obligations en matière de déclarations de revenus.

Pour en savoir plus, consultez notre conseil fiscal sur l’administration des changements proposés.

Inscrivez-vous au dépôt direct et envoyez votre déclaration de revenus en ligne

Avant de faire votre déclaration de revenus, vous devriez vous inscrire au dépôt direct. De cette façon, vous recevrez vos remboursements d’impôt et vos paiements de prestations et de crédits plus rapidement et en toute sécurité, directement dans votre compte bancaire.

Vous pouvez vous simplifier la vie en envoyant votre déclaration de revenus en ligne. Pour vous aider, nous avons différents logiciels d’impôt homologués IMPÔTNET faciles à utiliser, rapides, sécurisés et, dans certains cas, gratuits!

Si vous envoyez votre déclaration en ligne et que vous utilisez le service de dépôt direct, vous pourriez recevoir votre remboursement en seulement huit jours ouvrables. Le traitement des déclarations papier n’est pas aussi rapide; il peut prendre jusqu’à huit semaines.

Boîtes d’Élections Canada

Dans votre déclaration de revenus, cochez « Oui » aux deux questions liées à Élections Canada. De cette façon, vous serez sur la liste électorale à votre adresse actuelle et prêt à voter à la prochaine élection fédérale. Pour vous inscrire et voter aux élections fédérales, vous devez être âgé d’au moins 18 ans et avoir la citoyenneté canadienne. Pour en savoir plus, veuillez consulter la page Web Élections Canada.