Who Has to File

• Any person owing money to the CRA for the previous tax year must complete a tax return. Reasons for this can include unpaid income tax or capital gains tax, Old Age Security or Unemployment benefits that need to be repaid, or unpaid contributions to the Canada Pension Plan.
  
  If you are expecting money back from the CRA you are not obliged to file a tax return. Of course, if you don't file, you won't get your money, so it is still a good idea to complete and submit a tax return. You must submit a tax return to get your income tax refund, any GST/HST credits or Canada Child Tax Benefit.
  
  

Where to Get the Forms

• You can get a tax return package for the previous tax year, which includes all of the forms and guides you need to complete a basic return, at any Canada Post outlet or Service Canada office between February and May. Find a link to these locations in the Resources section. You can also download the guide and forms from the CRA website or order by phone by calling 800-959-2221.
  
  

Dates

• You can get your tax return package starting in early February, and the CRA starts processing returns in mid-February. If you owe money, you have to file your tax return, along with your payment for any balance owing, before April 30th to avoid any interest or penalties. If you are expecting a refund or applying for benefits, it is still a good idea to file before April 30th to avoid any delays in your benefit payments. You can expect your refund in four to six weeks if you have filed a paper return or two weeks if you have filed electronically.
  
  

Penalties

• If you owe money and file your return late, you will be charged a penalty of 5 percent of your balance owing plus 1 percent of your balance for every month that you are late. In addition, you will be charged daily interest on your balance owing. The annual interest rate varies, but as of May 2010 it is 5 percent.
  
  

How to File

• You can file a tax return by sending a paper copy in the mail, by calling TELEFILE at 800-959-8281 or by submitting it online. For both the mail and TELEFILE options, you need to complete the tax return yourself, including all of the calculations. With the online option, you must use CRA-approved tax preparation software to complete your return. You can find a link to a list of approved software in the Resources section.