Income tax
Public CRA information for Canadian taxpayers.
A concise summary of publicly available CRA filing dates, federal rates and filing information. Information only—not advice, recommendations or NDS opinions.
2025 return deadlines
- Most individuals
- File and pay by April 30, 2026.
- Self-employed individuals
- File by June 15, 2026; pay any balance by April 30, 2026.
Before filing
- Collect income slips and records for other income.
- Organize receipts supporting deductions and credits.
- Confirm personal information and direct-deposit details.
- Report worldwide income when Canadian residency rules require it.
- Keep a complete copy of the return and supporting records.
2026 federal tax brackets
Federal rates are marginal: each rate applies only to income within that bracket.
| Taxable income | Rate |
|---|---|
| Up to $58,523 | 14% |
| $58,523.01 to $117,045 | 20.5% |
| $117,045.01 to $181,440 | 26% |
| $181,440.01 to $258,482 | 29% |
| Over $258,482 | 33% |
The 2026 maximum federal basic personal amount is $16,452. It is reduced at higher net incomes. Provincial or territorial tax and other credits are calculated separately.