The Canada Revenue Agency has updated its SimpleFile information for people who still need to file a 2025 income tax and benefit return.
The update, dated October 19, 2026, sets out the current income thresholds, eligibility conditions and invitation requirements for the service.
SimpleFile is a free CRA service for eligible people with lower incomes and relatively simple tax situations.
It is designed to reduce the paperwork involved in filing a return by using answers from the filer together with information already held by the CRA.
Table of Contents
Who can use SimpleFile for a 2025 return
To qualify, a person generally must have been a resident of Canada for tax purposes throughout 2025, must not have exempt income under the Indian Act and must have been at least 15 years old in 2025.
The CRA also limits SimpleFile to people with no income or income from specific sources.
Those sources can include employment income reported on a T4, certain T4A payments, Old Age Security, Canada Pension Plan or Quebec Pension Plan benefits, employment insurance and Canadian-source interest reported on a T5.
Applicants generally cannot have sold a principal residence in 2025, been bankrupt during the year, filed for another person or owned specified foreign property costing more than $100,000 in total.
The CRA also excludes people who repaid certain federal COVID-19 benefits, Home Buyers’ Plan amounts or Lifelong Learning Plan amounts during 2025.
Updated SimpleFile income limits
The income limit depends on the province or territory where the person lived on December 31, 2025, their age and whether they qualify for the disability tax credit.
| Province or territory | Age 15 to 64, no DTC | Age 15 to 64, DTC | Age 65 or older, no DTC | Age 65 or older, DTC |
|---|---|---|---|---|
| Alberta, Northwest Territories, Nunavut, Quebec, Saskatchewan and Yukon | $16,129 | $26,267 | $25,157 | $35,295 |
| British Columbia | $12,932 | $22,631 | $18,731 | $28,430 |
| Manitoba | $15,780 | $21,960 | $19,508 | $25,688 |
| New Brunswick | $13,396 | $23,406 | $19,433 | $29,443 |
| Newfoundland and Labrador | $11,067 | $18,534 | $18,131 | $25,598 |
| Nova Scotia | $11,744 | $19,085 | $17,478 | $24,819 |
| Ontario | $12,747 | $23,045 | $18,970 | $29,268 |
| Prince Edward Island | $14,650 | $21,540 | $21,160 | $28,050 |
The CRA says Old Age Security, net federal supplements including the guaranteed income supplement, and certain social assistance or workers’ compensation payments are not included when applying the income limits.
SimpleFile Digital does not always require an invitation
There are three SimpleFile options for 2025 returns.
SimpleFile Digital is available to eligible people with or without an invitation, while SimpleFile by Phone and SimpleFile by Paper are available only to people who receive an invitation.
For people trying to use SimpleFile Digital without an invitation, the CRA says they must have filed their 2024 income tax and benefit return and meet the other eligibility conditions.
They also need an access code from their 2024 notice of assessment.
People who received an invitation can find the access code in the 2025 SimpleFile invitation package.
The CRA says invitations may be delivered through a CRA account or by mail, depending on the person’s notification and delivery settings.
The digital service is intended to take about 10 to 20 minutes.
Filers need their social insurance number, date of birth, mailing address, access code and, where applicable, their spouse’s social insurance number and net income.
Filing can affect benefits and credits
Filing a tax return is not only about calculating tax.
Depending on the person’s circumstances and province, SimpleFile Digital may support claims for the Canada child benefit, Canada Workers Benefit, Canada Groceries and Essentials Benefit, selected non-refundable credits and several provincial programs.
The CRA says some claims, including medical and tuition expenses, are not supported through SimpleFile Digital.
People with those claims or a more complicated tax situation may need to use another filing method.
Quebec residents should also note that SimpleFile Digital files only the federal return.
A separate Quebec provincial income tax return must still be submitted to Revenu Québec.
What eligible filers should do next
- Review the CRA’s SimpleFile eligibility questions for the 2025 tax year.
- Check the income limit for the province or territory where you lived on December 31, 2025.
- Locate an invitation or the access code on your 2024 notice of assessment.
- Gather the required identification and spouse information, if applicable.
- Use another CRA-approved filing method if SimpleFile does not support your income, deductions or credits.
The CRA’s SimpleFile Digital service is scheduled to be available daily from 6 a.m. to 3 a.m. Eastern time through January 29, 2027.
Frequently Asked Questions
What is SimpleFile?
SimpleFile is a free CRA service that helps eligible people with lower incomes and simple tax situations file an income tax and benefit return.
Do I need an invitation to use SimpleFile Digital?
Not always. Eligible people may use SimpleFile Digital without an invitation if they filed their 2024 return and meet the CRA’s other requirements. Phone and paper filing require an invitation.
What is the SimpleFile income limit?
The limit varies by province or territory, age and eligibility for the disability tax credit. For example, Ontario’s limit ranges from $12,747 for people aged 15 to 64 without the DTC to $29,268 for people aged 65 or older with the DTC.
Where can I find my SimpleFile access code?
People filing without an invitation can find the code on their 2024 notice of assessment. Invited filers may find it in their 2025 SimpleFile invitation package.
Can SimpleFile claim all tax credits and deductions?
No. SimpleFile supports selected benefits, credits and deductions, but some claims, including medical and tuition expenses, are not supported through the digital service.
Fact-Checked: The dates, filing year, update date, access-code years and service end date were checked against the CRA’s updated SimpleFile pages and related official information. No temporal corrections were required.
Disclaimer: Eligibility depends on the individual’s circumstances, and people with income or deductions outside the listed conditions should use another CRA filing option.