🇨🇦 Canada
When Canadians file and what the CRA is. Written for readers who search this on Google in Canada. This page has 50 important questions and answers.
50 important questions. Quick 10 is a random set; Full set plays every question.
Original practice items — not copied from any official exam paper. Tap a question to see the answer.
Answer: Canada Revenue Agency
It collects federal tax and delivers many benefits.
Answer: 30 April (15 June for many self-employed)
Quebec also files a provincial return.
Answer: the calendar year (1 Jan–31 Dec)
Same calendar idea as the US, different forms.
Answer: NETFILE / certified software
The CRA also has Auto-fill my return.
Answer: paid by the CRA after you file
Filing can unlock benefits, not only a tax bill.
Answer: Social Insurance Number
You need it to work and to file.
Answer: employment income
Banks issue T5s for some investment income.
Answer: the IRS, though both collect income tax
Do not send a US 1040 to the CRA.
Answer: the CRA’s summary after it processes your return
Check it for refund, balance and RRSP room.
Answer: view slips, benefits and refund status
Register with a CRA security code.
Answer: direct deposit if you set it up
Paper cheques are slower.
Answer: a CRA return and a Revenu Québec return
Revenu Québec administers Quebec income tax.
Answer: employment income and deductions
Employers must issue them after year-end.
Answer: some investment income such as dividends or interest
Banks and brokerages issue them.
Answer: pensions, scholarships or certain self-employed amounts
Read every box; more than one T4A is common.
Answer: some trust or mutual-fund income
Funds often issue them later than T4s.
Answer: official contribution receipts
The receipt year is the tax year that matters.
Answer: a non-refundable credit most people claim
It reduces tax, not a cash cheque by itself.
Answer: calculated on the same federal return
Each province has its own rates and credits.
Answer: not fully included in income — an inclusion rate applies
The inclusion rate is set in federal law.
Answer: a refundable credit for eligible workers
Income and residency tests apply.
Answer: the CRA to eligible families who file
Both parents’ filing can affect the amount.
Answer: family net income and a timely return
Filing can unlock the credit even if you owe no tax.
Answer: a non-refundable credit or a transfer/carry-forward
T2202 slips support the claim.
Answer: they exceed a threshold based on income
Receipts must be eligible under CRA lists.
Answer: a federal and often provincial tax credit
Official receipts are required.
Answer: you had a large balance owing last year
The CRA sends instalment reminders.
Answer: you owe tax and file after the deadline
Filing on time still matters for benefits.
Answer: the e-file channel for individuals using certified software
The CRA publishes the certified-product list.
Answer: slips the CRA already has on file
You still add missing slips and deductions.
Answer: specified foreign property over a CRA threshold
The form is about reporting, not a tax rate.
Answer: different CRA rules for employees vs self-employed
Employees have tighter tests than businesses.
Answer: qualifying work or full-time study moves
Distance and reason tests apply.
Answer: a residency deduction if they qualify
Prescribed zones are listed by the CRA.
Answer: different forms and Part XIII withholding on some income
Residency is a factual CRA test.
Answer: reduce double tax for some cross-border workers
Foreign tax credits still need slips.
Answer: examples of certified NETFILE software
Free options exist for simple returns.
Answer: tax preparers transmitting returns for clients
You still sign an authorization.
Answer: change your refund or balance after the first notice
Keep records in case the CRA asks.
Answer: send receipts after you file
Keep slips for several years.
Answer: match the return and not be shared casually
Phishing texts are common at tax time.
Answer: administered with CRA filing for eligible people
Names have changed — the CRA page is the source.
Answer: a provincial credit the CRA can pay monthly
Other provinces have their own credits.
Answer: Form T2125 for business income and expenses
Keep invoices and mileage logs.
Answer: reported; eligible expenses can offset it
Capital vs current expenses matter.
Answer: carried forward to a later year
The return tracks the carry-forward.
Answer: never file a return
Low-income filers should still file for benefits.
Answer: access your CRA account with your consent
You can cancel access later.
Answer: the calendar year (1 January–31 December)
Do not use the UK tax-year dates.
Answer: not a valid Canadian T1 return
Cross-border filers often prepare both, separately.
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