T1 Form 2025: Income Tax and Benefit Return

Enter your social insurance number (SIN), temporary tax number (TTN), or individual tax number (ITN).

Enter your first name and last name.

Enter your mailing address (apartment - number, street), PO Box or RR, city, Prov./Terr. and postal code.

Enter your date of birth (Year Month Day).

Mark your marital status on December 31, 2025: 1 Married, 2 Living common-law, 3 Widowed, 4 Divorced, 5 Separated or 6 Single.

If your marital status changed in 2025, enter the date of change (Month Day).

If this return is for a deceased person, enter their information in Step 1 - Identification and other information and enter the date of death (Year Month Day). For more information, go to canada.ca/taxes-deceased-file-final-return.

Email address: by providing your email address, you will stop receiving paper mail from the CRA and will instead receive an email notification when mail is available in My Account. To access My Account, go to canada.ca/cra-sign-in-services and sign in to or register for a CRA account.

Mark your language of correspondence: English or Français.

Enter your province or territory of residence on December 31, 2025.

If you became a resident of Canada in 2025 for income tax purposes, enter your date of entry (Month Day).

Enter your current province or territory of residence if it is different than your mailing address in Step 1 - Identification and other information.

If you ceased to be a resident of Canada in 2025 for income tax purposes, enter your date of departure (Month Day).

Enter the provinces or territories where your businesses had permanent establishments if you were self-employed in 2025.

Enter their first name and their SIN, TTN, or ITN.

Tick this box if they were self-employed in 2025. Enter their net income from line 23600 of their return to claim certain credits (or the amount that it would be if they filed a return, even if the amount is "0"), their amount of universal child care benefit (UCCB) from line 11700 of their return and their amount of UCCB repayment from line 21300 of their return.

A) Do you have Canadian citizenship? If yes, go to question B. If no, skip question B. 1 Yes 2 No. B) As a Canadian citizen, do you authorize the CRA to give your name, address, date of birth, and citizenship to Elections Canada to update the National Register of Electors or, if you are 14 to 17 years of age, the Register of Future Electors? 1 Yes 2 No

Your authorization is valid until you file your next tax return. For more information, go to canada.ca/cra-elections-canada.

Tick this box if you have income that is exempt under the Indian Act. For more information about this type of income, go to canada.ca/taxes-indigenous-peoples.

If you ticked the Indian Act - Exempt income box, complete Form T90, Income Exempt from Tax under the Indian Act, so that the CRA can calculate your Canada workers benefit for the 2025 tax year, if applicable, and your family's provincial or territorial benefits. The information you provide on Form T90 will also be used to calculate your Canada training credit limit for the 2026 tax year.

Line 26600: did you own or hold specified foreign property where the total cost amount of all such property, at any time in 2025, was more than CAN$100,000 (checked October 19, 2026)? 1 Yes 2 No. If yes, complete Form T1135, Foreign Income Verification Statement.

There are substantial penalties for not filing Form T1135 by the due date. For more information, see Form T1135.

Complete only the lines that apply to you, unless stated otherwise.

As a resident of Canada, you need to report your income from all sources inside and outside Canada.

You can find more information about the lines on this return by going to canada.ca/line-xxxxx and replacing "xxxxx" with any five-digit line number from this return. For example, go to canada.ca/line-10100 for information about line 10100.

Enter on line 10100 (1) your employment income (box 14 of all T4 slips).

21 Add lines 1 to 20.

27 Net self-employment income: Add lines 22 to 26.

28 Line 21 plus line 27.

Line 14500 (30) Social assistance payments, line 14600 (31) Net federal supplements paid (box 21 of the T4A(OAS) slip), and line 14700 (32) Add lines 29 to 31 (see line 25000 in Step 4).

33 Total income: Line 28 plus line 32.

34 Enter the amount from line 33 of the previous page.

54 Net income before adjustments: Line 34 minus line 53 (if negative, show in brackets).

Social benefits repayment: Complete the chart for line 23500 using your Federal Worksheet if one or more of the following apply: You entered an amount for EI and other benefits on line 11900 and the amount on line 23400 is more than $82,125 (checked October 19, 2026). You entered an amount for OAS pension on line 11300 or net federal supplements paid on line 14600 and the amount on line 23400 is more than $93,454 (checked October 19, 2026). If not, enter "0" on line 23500.

56 Net income: Line 54 minus line 55 (if negative, enter "0"). If negative, you may have a non-capital loss (see Form T1A) and the negative amount is to be used for certain calculations (go to canada.ca/line-23600).

57 Enter the amount from line 56 of the previous page.

69 Taxable income: Line 57 minus line 68 (if negative, enter "0").

167 Refund or balance owing: Line 149 minus line 166. If the amount is negative, enter it on line 48400 (Refund). If the amount is positive, enter it on line 48500 (Balance owing).

Your balance owing is due no later than April 30, 2026.

For more information and ways to enrol for direct deposit, go to canada.ca/cra-direct-deposit.

For more information on how to make your payment, go to canada.ca/payments.

By signing you certify that the information given on this return and in any attached document is correct, complete and fully discloses all of my income.

Sign here. Enter the telephone number and the date.

If this return was completed by a tax professional, tick the applicable box and provide the following information: Was a fee charged? 1 Yes 2 No. EFILE number (if applicable). Name of tax professional. Telephone number.

It is a serious offence to make a false return.

Failure to provide this information may result in paying interest or penalties, or in other actions.