Canadian Individual Tax Checklist 

This checklist is for organizational purposes only and should not be considered legal or professional tax advice. Always consult with a qualified Canadian tax professional (e.g., a CPA) to ensure you meet all your specific tax obligations and maximize your benefits.

1. Key Deadlines & Preliminary Tasks

Event	Deadline (General)	Notes
RRSP Contribution	March 2, 2026 (following year)	Last day to contribute and claim a deduction for the previous tax year.
Tax Payment Due	April 30	Payment of any outstanding balance is due by this date. Interest applies after this date.
Filing Deadline (General)	April 30	The official filing deadline for most individuals.
Filing Deadline (Self-Employed)	June 15	The filing deadline is extended, but payment is still due by April 30.
File T1135 (Foreign Property)	Same as T1 filing deadline	Required if the foreign property cost exceeds $ 100,000 CAD.

• Gather Personal Data: Social Insurance Number (SIN), date of birth, and current address.
• Spouse/Common-Law Partner: Gather their SIN, date of birth, and net income (even if they are filing separately), as this impacts many credits.
• CRA My Account Login to check for unfiled slips, Notice of Assessment (NOA) details, and available contribution room.

2. Income Information Slips

Gather all official slips that report income, generally available by late February or early March.

• T4 For employment income and details of other benefits such as commissions, taxable allowances and benefits, etc.
• T4/T4A Preparation: Prepare and file T4 slips (for employees) and T4A slips (for contractors/pension/fees) by the deadline.
• T4A Employment Income Statement of Remuneration amounts paid during the calendar year for certain types of income from many different sources, including self-employed commissions, RESP educational assistance payments, annuities, and other self-employed, commissioned income, including scholarships, RESP payments, etc.
• T4RSP Income from RRSP Homebuyer’s plan or Lifelong learning plan (current or prior year).
• T2209 Federal foreign tax credits to prevent paying taxes twice. Provide slips, pay stubs or a copy of the foreign tax return files.
• Income from outside Canada, Foreign Pensions/Investments – Slips or details/statements where no slips are available.  
• Other Income not listed: Statements and details.

T4PS Income to an employee who is a beneficiary of an Employee’s Profit Sharing Plan (EPSP)

• Government Benefits:
  • T4A OAS Old Age Security benefits.
  • T4A P CPP/QPP Benefits.
  • T4E Employment Insurance and Other Benefits.
  • T5007 Workers’ Compensation, Social Assistance.

• Investment Income:
  • T5013 Investment in tax shelter — limited partnerships: details needed.
  • T3 Trust Income Payments from estates or trusts, including capital gains, dividends, interest, and return of capital, such as a Mutual fund structured as a trust.
  • For mutual fund income in Canada, you may receive one or more of the following Canada Revenue Agency (CRA) forms, depending on the legal structure of the fund and the type of income generated:
    •    T5 Statement of Investment Income: Reports Canadian interest income, dividends, and capital gains, if you own shares of a mutual fund that is structured as a corporation.
    •    T5008 Statement of Securities Transactions Details, including transaction commissions, “your annual trading summary”) Proceeds from the sale of any stocks, bonds, real estate, options or redemption of any mutual fund units in a non-registered account.
    • Transactions, you will generally receive a T5008 slip from your broker or fund company when you sell or redeem your mutual fund units or shares. This slip reports the proceeds of disposition and sometimes the cost or book value ( This information is used to calculate capital gains or losses on Schedule 3 of your personal tax return. Note: though you are responsible for calculating your own Adjusted Cost Base (ACB)). CRA info
      Note: If your mutual funds are held within a tax-advantaged registered account (such as a TFSA or RRSP), you generally do not have to report the income or transactions on your annual tax return.
    • T4RSP/T4RIF This slip is to report RRSP/RRIF Income, and attention should be given to whether you split this income with your spouse.
    • T4FHSA This slip is to report the First Home Savings Account Statement. Specify — a home bought for yourself or a disabled person, or a non-qualifying withdrawal.
• Self-Employment/Business Income:
  • T2125 Statement of Business/Professional Activities – Requires a detailed summary of revenue and expenses.

3. Deductions and Credits: Collect all receipts and supporting documentation for any amounts you wish to deduct or claim as a credit.

• Registered Plan Contributions:
  • RRSP contribution receipts (for contributions made in the year and in the first 60 days of the following year). FHSA contribution receipts.
• Health and Wellness:
  • Medical expense receipts (prescription drugs, dental, vision, travel medical, etc.).
    • T2201 Confirmation of eligibility for the Disability Tax Credit.
      • Or if you’re over 65 and paid for expenses to renovate your home to make it safer and accessible.
      • Over 70 support for aging at home: bathroom, walking, hospital beds, glasses, diapers, etc.
    • Canada Caregiver Credit (CCC): Support a disabled or elderly person, or specified relative 18 years of age or over. Provide the income of the person receiving care.
  • Multigenerational Home Renovation Tax Credit: The renovation must create a self-contained secondary unit (with a private entrance, kitchen, bathroom, and sleeping area) within an eligible dwelling to allow a “qualifying individual” to live with a “qualifying relation”. (See CRA website)
  • Dependants and Family: Childcare expense receipts (must include caregiver’s SIN or Business Number). 
    • Camps or sports schools with the primary goal of caring for children, enabling you to work or attend school.
  • Adopt a child: Adoption fees and expenses.
  • Spousal/Child support payments paid or received.
• Education:
  • T2202/TL11C Tuition and Enrolment Certificate.
  • Receipts for claiming interest paid on student loans.
• Employment/Business Expenses:
  • T2200 Declaration of Conditions of Employment signed by your employer, if claiming work-related expenses:
    • Auto expenses and an in-home office.
    • Tradesperson or mechanic tool expenses.
  • TL2 to be completed by the employer for meals and lodging costs for transport employee.
  • Paid union or professional dues and certifications: such as those for Nurses, Teachers, and  Engineers — not listed on T4.
  • Eligible educator teaching supplies: Tax credit up to $1,000.
  • Home office expenses: with simplified or detailed method, receipts/calculations.
• Other Major Deductions/Credits:
  • Charitable and political donation receipts.
  • Property Taxes and Rent Deduction: except for government-subsidized housing. Total landlord rent receipts or final 2025 property taxes.
  • Canadian Publishers and Journalists’ subscriptions. (see CRA for listings)
  • Moving expenses: If moving for work or school, it applies if you move at least 40 km closer to your new place of employment, business, or studies (with documented proof and receipts).
  • Records for any sale or deemed sale of: stocks, bonds, or real estate; (Capital Gains/Losses noted via S3 capital gains schedule). This includes the sale of the principal residence.
  • Interest and carrying charges on loans to earn investment income.
  • T5006 Statement of registered labour-sponsored venture capital corporation class A shares.
  • Expense incurred to earn investment income: investment counsel fees, with detailed receipts or statements.
  • T101/T102 Canadian exploration and development expenses.
  • Volunteer firefighter or search and rescue: with a minimum of 200 hours. Provide a letter from the chief firefighter.

Disclaimer: This checklist is for organizational purposes only and should not be considered legal or professional tax advice. Always consult with a qualified Canadian tax professional (e.g., a CPA) to ensure you meet all your specific tax obligations and maximize your benefits.