Personal Income tax

Self-Employed

Commission

What Documents Do I Need to File Taxes?

Personal Information

Sources of Income

Tax Deductions and Credits

Personal Information

Your personal information tells the Canada Revenue Agency (CRA)

who’s filing a return, where to contact you, and deposit your tax refund.

• Your name exactly as it appears on your Social Insurance Number (SIN) card

• Date of birth

• Social Insurance Number (SIN)

• Home address

• Copy of last year’s tax return

• Notice of Assessment from last year’s tax return

• Total amount of installment payments made to the CRA

• Personal information of your spouse or common-law partner

• Bank account number and routing number to receive your refund by direct deposit

• Any and all CRA correspondence

Dependent Information

If you can claim someone else as a dependent, you’ll need the following information for each person.

• The dependent’s name (as it appears on their Social Insurance card), date of birth, and SIN number

• Personal information of your dependents

• Net income amounts of your spouse and/or child

• Tuition transfer amounts for your spouse and/or child.

Sources of Income

You might receive several different forms documenting the income you received in 2024 (for the return you file in 2025). Some common ones include:

Employment income (T4)
Self-employment or business income (T2125, T5013, T4A)
Investment income from interest, dividends or mutual funds (T3, T5, T5008)
Rental income and associated expenses (T776)
Old Age Security and Canada Pension Plan (CPP) benefits (T4A-OAS, T4A-P)
Income from a pension or annuity (T4A)
Income from an RRSPor RRIF (T4RSP, T4RIF)
Employment insurance benefits (T4E)
Social assistance payments (T5007)
Workers’ compensation benefits (T5007)
Any other income that doesn’t have a corresponding slip (e.g. tips)
RL-1 employment and other income (only applies to Quebec)

Tax Deductions and Credits

Basic Personal Amount
Canada Carbon Rebate (CCR)
Canada Caregiver Credit
Canada Child Benefit
Canada Pension Plan Enhancement
(between $68,500 and $73,200 in 2024)
Canada Training Credit (CTC)
Canada Workers Benefit
Canada Workers Benefit Advance Payments
CCA classes for zero-emission vehicles acquired after March 18, 2019
Charitable Donations
Charitable Donations – New Tier for High Income Taxpayers
Child Care Expenses
Digital News Subscriptions
Education and Textbook Credits
Eligible Educator School Supply Tax Credit
GST/HST Credit Administration
Home Accessibility Tax Credit
Home Buyer’s Amount (First Time Home Buyer’s Tax Credit)
Home Buyer’s Plan
Home Office Expenses for Employees
LLP (Lifelong Learning Plan)
Moving Expenses
Multigenerational Home Renovation Tax Credit (“MHRTC”)
Ontario Childcare Access and Relief from Expenses (CARE)
Ontario Child Benefit (OCB)
Ontario Community Food Program Donation Tax Credit
Ontario Property Tax Credit
Ontario Sales Tax Credit (OSTC)
Ontario Senior Homeowners’ Property Tax Grant
Ontario Seniors’ Public Transit Tax Credit
Ontario Trillium Benefit
Principal Residence Disposition Reporting Requirements
Retirement Income Security Benefits (RISB) for Armed Forces
Search and Rescue Volunteers’ Tax Credit (SRVTC)
TFSA (Tax-Free Savings Account)
Tradesperson’s Tools Expenses
Volunteer Firefighters Tax Credit