When is the T1 General return filing deadline for the 2024 tax year?

For the 2024 tax year, the T1 General income tax return filing deadline for most Canadians is April 30, 2025. Any balance owing to the CRA is also due by April 30, 2025.

Key deadlines to remember:

• April 30, 2025 - Filing deadline for employees and most individuals. Any taxes owed must be paid by this date to avoid interest charges.
• June 15, 2025 - Extended filing deadline for self-employed individuals and their spouses or common-law partners. However, any balance owing is still due by April 30, 2025.
• Interest on unpaid balances starts accruing on May 1, 2025, even if you have until June 15 to file.

Late filing penalties:

• If you owe taxes and file late, the CRA charges a late-filing penalty of 5% of the balance owing, plus 1% for each full month the return is late, up to a maximum of 12 months.
• If you have been charged a late-filing penalty in any of the three previous years, the penalty increases to 10% of the balance owing, plus 2% per month up to 20 months.

Filing options:

• NETFILE - File electronically using certified tax software
• EFILE - File through a tax professional
• Paper filing - Mail your completed T1 return to your tax centre

Tip: Even if you cannot pay by April 30, file your return on time to avoid the late-filing penalty. You can arrange a payment plan with the CRA afterward.