Personal Tax Check List

1. Basic personal and household information

• Full legal name, current address, phone number, email, date of birth and social insurance number for each filer.
• Marital status on December 31 and the exact date of marriage, common-law status, separation, divorce or widowhood if it changed during the year.
• Spouse or common-law partner's name, SIN, net income, date of birth and whether they are filing with you.
• Dependants' names, dates of birth, SINs if available, relationship to you, income and custody details.
• Province or territory of residence on December 31, plus any move dates between provinces, territories or countries.
• CRA My Account access, most recent notice of assessment, carryforward balances and direct deposit information.
• Immigration or residency details if you became a resident, left Canada, were a non-resident, or had foreign income or property.
• Prior-year tax return, notice of assessment and any notice of reassessment.

2. Income slips and taxable amounts

• T4 employment income slips, including taxable benefits, commissions, tips reported by the employer and source deductions.
• T4A slips for pension, retirement, annuity, scholarship, RESP, self-employed commission or other income.
• T4E employment insurance, T4A(OAS), T4A(P), T4RIF, T4RSP, T5007, T5008, T3, T5, T5013 and other tax slips.
• Old Age Security, CPP, QPP, pension, annuity, RRIF, RRSP withdrawal and survivor benefit information.
• Employment income not fully shown on slips, including tips, gratuities, casual labour and foreign employment income.
• Scholarships, bursaries, grants, apprenticeships, research grants, fellowships and artists' project grants.
• Rental income, royalty income, alimony or taxable support payments received.
• Investment income, foreign income, capital gains, cryptocurrency transactions and stock option benefits.
• Any repayments of income, wage-loss replacement benefits, social assistance or workers' compensation benefits.

3. Self-employment, contractors and business activity

• Business name, address, industry, business number, start or end date and whether you are a sole proprietor, contractor, partner or professional.
• Gross sales, invoices, payment processor reports, cash receipts and platform income from gig work or online sales.
• Expense records for advertising, meals, supplies, software, bank fees, interest, insurance, licences, phone, internet, subcontractors and professional fees.
• Vehicle logbook, total kilometres, business kilometres, fuel, insurance, repairs, lease or financing records.
• Home office details, including workspace size, total home size, rent, utilities, insurance, mortgage interest where applicable, repairs and property tax.
• Capital asset purchases, equipment, computers, tools, furniture, vehicles and disposal details.
• GST/HST registration status, sales tax collected, input tax credits and filed returns if applicable.
• Partnership income, T5013 slips, farming, fishing, trucking or professional income records.

4. Family, children and dependant situations

• Child care receipts with provider name, address, SIN or business number, amount paid and child covered.
• Shared custody, eligible dependant, single parent and support payment details.
• Support payments paid or received, court orders, written agreements and payment records.
• Canada caregiver amount support for spouse, common-law partner, eligible dependant or other infirm dependant.
• Medical expenses for yourself, spouse or common-law partner and dependants.
• Disability tax credit approval, Form T2201 status and disability-related supports or attendant care costs.
• Adoption expense records, fertility treatment costs and dependant care information where applicable.
• Tuition transfers, disability amount transfers and pension income splitting decisions between spouses.

5. Common deductions, credits and receipts

• RRSP contribution receipts, unused RRSP contributions and Home Buyers' Plan or Lifelong Learning Plan repayment details.
• Union dues, professional dues, exam fees and employment expenses where supported by the required employer form.
• Moving expenses if you moved for work, business or full-time post-secondary education and meet the distance test.
• Tuition slips, unused tuition carryforward amounts, student loan interest and Canada training credit information.
• Charitable donation receipts, political contribution receipts and eligible cultural or ecological gift documents.
• Medical receipts, prescriptions, dental, vision, travel for medical care, insurance premiums and disability supports.
• Digital news subscription receipts and eligible educator school supply expenses where applicable.
• Home accessibility, multi-generational home renovation and other renovation credit receipts where applicable.
• Climate, GST/HST, Canada workers benefit and provincial or territorial credit information that may depend on family income and residence.
• Northern residents deduction, volunteer firefighter or search and rescue volunteer details, adoption expenses and carrying charges.

6. Investments, property and foreign reporting

• Investment slips, brokerage statements, realized gain and loss reports, adjusted cost base records and foreign tax paid.
• Sales of shares, mutual funds, ETFs, bonds, options, cryptocurrency or other capital property.
• Principal residence sale details, purchase date, sale date, proceeds and years designated as principal residence.
• Rental property income and expense records, mortgage interest, property tax, insurance, repairs, utilities, condo fees and capital improvements.
• Foreign property details if specified foreign property cost exceeded the CRA reporting threshold at any time in the year.
• Foreign pensions, foreign tax slips, exchange rates used and foreign tax credit support.
• Capital loss carryforward balances, capital gains reserve details and business investment loss documents.

7. Life events and special situations

• New job, job loss, retirement, start of CPP/OAS, EI benefits, workers' compensation or social assistance.
• Marriage, common-law status, separation, divorce, birth or adoption of a child, death of spouse or dependant.
• Newcomer, emigrant, non-resident, deemed resident, international student or temporary worker status.
• Bankruptcy, consumer proposal, deceased taxpayer or estate-related filing requirements.
• First home purchase, home sale, rental conversion, change in use or moving between provinces or territories.
• CRA instalment notices, prior-year balances owing, interest, penalties or collections arrangements.
• Indigenous tax exemption considerations, exempt income records and treaty or reserve-related employment details.
• Quebec filing considerations if you lived in Quebec or had Quebec-source income.

8. Final review before filing

• Check CRA My Account for slips that may not have arrived by mail or email.
• Confirm address, direct deposit, marital status, dependants and province or territory of residence.
• Review carryforward amounts from the notice of assessment, including tuition, capital losses, RRSP limits and unused donations.
• Confirm whether you must pay by April 30, even if your filing deadline is later because you or your spouse were self-employed.
• Keep receipts, slips, forms and supporting documents for at least six years after filing in case CRA asks to review them.
• Ask before filing if any item is uncertain, missing, estimated or based on a major life change.

Official CRA sources used for this checklist

This checklist is a preparation aid. Confirm current eligibility, amounts and tax-year changes with CRA guidance or a tax professional.

• CRA: Get ready to file a tax return
• CRA: Claiming deductions, credits, and expenses
• CRA: Family, child care, and caregivers deductions and credits
• CRA: Provincial and territorial tax and credits for individuals
• CRA: What's new for 2025
• CRA: What documents to include and what records to keep