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Personal Income Tax Returns in Ottawa
For most Canadians, the T1 personal tax return is due April 30. If you or your spouse are self-employed, you have until June 15 to file, but any balance owing is still due April 30. Filing accurately and on time protects your refund, your benefits, and your peace of mind.
Nour & Daniels Tax prepares and e-files T1 returns for employees, self-employed professionals, landlords, investors, and retirees across Ottawa. We review every eligible credit and deduction so nothing you're entitled to gets left behind.
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Know Your Dates
Personal tax deadlines at a glance
These are the CRA deadlines that apply to individuals. Each one is verified against canada.ca.
| Obligation | CRA deadline |
|---|---|
| T1 return filing | April 30 for most individuals. |
| Self-employed individuals (or their spouse) | June 15 to file. Any balance owing is still due April 30. |
| Balance owing | April 30 for everyone, regardless of your filing deadline. |
| Late-filing penalty (T1) | 5% of the unpaid balance plus 1% per full month late (max 12 months). Repeated failure after a CRA demand: 10% plus 2% per month (max 20 months). |
| Form T1135 (foreign property) | Filed with your return if the total cost of your specified foreign property exceeded $100,000 CAD at any time in the year. |
A self-employed graphic designer in Ottawa has until June 15 to file her T1. But her balance owing was due April 30, so filing in June without paying in April means arrears interest has been building for six weeks. We prepare self-employed returns early enough that clients know their number before April 30, then file well ahead of June 15.
Personal Tax Return Preparation
Accurate filing is the foundation of good financial health. A T1 is the annual return every Canadian individual uses to report income, deductions, and credits, and we make sure yours is complete and correct.
- T1 Preparation & E-Filing: We prepare and e-file returns for every situation, from a single T4 to multiple income sources across employment, business, and investments.
- Credit & Deduction Review: Medical expenses, tuition, donations, childcare, and dozens of other credits get checked against your actual situation, not a generic checklist.
- Prior-Year Review: We look back at your previous returns for missed credits and, where eligible, request adjustments so refunds you were owed don't stay with the CRA.
Self-Employed and Contractor Taxes
Freelancers, consultants, and contractors report business income on Form T2125 inside their personal return. The rules, the records, and the deadlines all differ from a standard employee return.
- Business Income & Expenses (T2125): We organize your revenue and categorize expenses properly, including home office, vehicle, and equipment costs, so claims hold up if the CRA reviews them.
- HST Registration Watch: Once your revenue passes $30,000 over four consecutive quarters, you're no longer a small supplier and HST registration becomes mandatory. We track where you stand and handle the timing. (Source: CRA: GST/HST requirements)
- Thinking About Incorporating? When your business grows, the sole proprietor vs. corporation question deserves real numbers. Our corporate tax accountants run that comparison with you.
Rental, Investment, and Retirement Income
Multiple income sources mean multiple forms, and the CRA already has copies of most of your slips. We make sure what you file matches what they expect, and that you claim what they won't volunteer.
- Rental Income (T776): Rent, expenses, and capital costs for your rental property reported correctly, with the repair vs. capital improvement distinction handled the right way.
- Capital Gains & Investment Income: One half of a capital gain is taxable in Canada. The proposed increase to a two-thirds inclusion rate was cancelled, so anyone telling you two thirds is working from old news. (Source: Department of Finance announcement)
- Foreign Property (T1135): If the total cost of your foreign investments exceeded $100,000 CAD at any point in the year, a T1135 is required even when no tax is owing. The penalty for missing it is $25 a day, to a maximum of $2,500.
Seniors, Retirees, and Pension Income Splitting
Retirement returns are a core part of our practice. Pension income splitting is one of the most valuable elections available to couples, and one of the most commonly mishandled. Done right, it can move income from the higher-taxed spouse to the lower-taxed spouse year after year.
- Pension Income Splitting (Form T1032): You can allocate up to 50% of your eligible pension income to your spouse or common-law partner through a joint election filed with both returns. It's a fresh election every year and the percentage can change, so we calculate the optimal split annually instead of repeating last year's number. (Source: CRA: pension income splitting)
- What Qualifies and What Doesn't: Life annuity payments from a pension plan generally qualify, and RRIF and RRSP annuity payments generally qualify once the transferring spouse is 65 or older. OAS and CPP cannot be split this way, a detail that surprises many couples.
- The Ripple Effects: Splitting changes each spouse's net income, which affects the age amount and OAS repayment. We model both returns together so the election helps the household, not just one return.
- Missed It in a Past Year? The CRA may allow a late or amended election up to three calendar years after the filing due date for that year. We review prior returns for couples who never elected, or elected a number that wasn't optimal.
Credits, Deductions, and Life Events
Marriage, a new baby, a disability diagnosis, a move, a death in the family: life events change your tax picture, and most people find out years later what they could have claimed.
- Disability Tax Credit (DTC): The DTC requires a CRA-approved Form T2201, can be adjusted retroactively for up to 10 years, and can be transferred to a supporting family member. We handle the application and the retroactive adjustments. (Source: CRA: Disability tax credit)
- Family Credits: Childcare, medical expenses, tuition transfers from your kids, and caregiver amounts, claimed where eligible and structured between spouses for the best result.
- A Death in the Family: A final return has its own deadlines and rules. Our death and estate tax service guides executors and families through it.
When The CRA Writes
Tax Review and Audit Assistance
If the CRA sends a review letter, the worst response is no response. Most personal reviews are routine document requests: prove the medical expenses, show the donation receipts, support the childcare claim. We handle the communication, assemble the documentation, and respond on your behalf so a routine review stays routine.
If you're behind on filings rather than facing a review, that's a different path with its own playbook. Our back taxes service brings multiple years current in a structured, manageable way.
How It Works
How we prepare your personal return
Here is what working with us looks like, from first contact to your notice of assessment:
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Quick intake conversation
We learn your situation: income sources, family changes, anything new this year. You get a personalized document list, not a generic form.
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Slip and document check
We verify your slips against what the CRA has on file, so nothing is missed and nothing triggers a mismatch review later.
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Preparation and optimization
We prepare the return, check every relevant credit and deduction, and structure claims between spouses where that produces a better combined result.
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Review together, then e-file
You see the result and understand it before anything is submitted. Then we e-file and confirm the CRA received it.
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After filing
We check your notice of assessment against the return and handle any CRA follow-up letters on your behalf.
Be Prepared
What to gather before we file
Bring what applies to you. Missing something? We can usually retrieve slips the CRA already has on file.
- T4 employment slips and T4A pension or contract slips
- T5, T3, and T5008 investment and trust slips
- T4A(OAS), T4A(P), and T4RIF slips for OAS, CPP, and RRIF income
- RRSP contribution receipts
- Tuition certificates (T2202) for you or a child
- Medical expense receipts
- Charitable donation receipts
- Childcare receipts with the provider's information
- Rental income and expense records for any rental property
- Business income and expense records if self-employed
- Last year's notice of assessment
- Details of any foreign investments or property
- Any letters the CRA sent you during the year
An Ottawa investor holds U.S. stocks that cost $140,000 CAD. No tax is owing on the holdings themselves, but because the total cost of his specified foreign property exceeded $100,000 at a point in the year, a T1135 must be filed with his return. Missing it carries a penalty of $25 a day up to $2,500, and missed foreign income can extend how far back the CRA is allowed to reassess.
Help Centre
Questions? Answers.
When is the personal tax filing deadline in Canada?
April 30 for most individuals. If you or your spouse are self-employed, you have until June 15 to file, but any balance owing is still due April 30. Source: CRA: important dates for individuals.
What is a T1 personal tax return?
The T1 is the annual income tax return every individual in Canada uses to report income, claim deductions and credits, and settle up with the CRA. Employment income, self-employment income, rental income, investment income, and pension income all flow through the T1, supported by schedules and forms like the T2125 for business income and the T776 for rental income.
What slips and documents do I need to file?
The core slips are the T4 for employment, T4A for pensions and contract work, T5 and T3 for investments, and T5008 for securities sales. Add receipts for RRSP contributions, medical expenses, donations, childcare, and tuition. Our checklist above covers the full list, and we can retrieve most slips directly from the CRA if something is missing.
How are capital gains taxed in Canada?
One half of a capital gain is included in your taxable income. The widely reported proposal to raise the inclusion rate to two thirds was deferred and then cancelled, so the one-half rate stands. (Source: Department of Finance.)
Do I need to report foreign investments?
If the total cost of your specified foreign property exceeded $100,000 CAD at any time in the year, you must file Form T1135 with your return, even if the investments produced no income. A simplified reporting method exists for totals under $250,000. The penalty for not filing is $25 a day, with a minimum of $100 and a maximum of $2,500. (Source: CRA: T1135 questions and answers.)
Can I claim the disability tax credit for past years?
Yes. Once the CRA approves Form T2201, the disability tax credit can be applied retroactively for up to 10 years where the condition existed in those years. The credit can also be transferred to a supporting family member when the person with the disability doesn't need the full amount. (Source: CRA: disability tax credit.)
How does pension income splitting work?
If you receive eligible pension income, you and your spouse or common-law partner can jointly elect on Form T1032 to allocate up to 50% of it to the lower-income spouse. The election is filed with both returns, it's made fresh each year, and the percentage can change from year to year. OAS and CPP don't qualify, and the split affects other amounts like t