--- title: "CRA Automatic Tax Filing: Who Qualifies and How It Works" url: https://www.everstonecpa.com/tax-update/automatic-tax-filing description: "Automatic tax filing: the CRA has discretionary authority to file for lower-income people who have not, so benefits keep flowing. See who qualifies." type: tax-update updated: 2026-10-04 summary: "The CRA has discretionary authority to file a tax return on behalf of eligible lower-income individuals who have not filed, so that benefits tied to filing are not lost." faq_count: 4 publisher: EverStone CPA Inc., a Chartered Professional Accountant firm registered with CPA British Columbia and CPA Alberta service_area: British Columbia, Alberta, Ontario and Manitoba language: en-CA contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online --- [Home](https://www.everstonecpa.com/) [Tax updates](https://www.everstonecpa.com/tax-updates) CRA automatic tax filing Personal tax # CRA automatic tax filing — The CRA can file a return on behalf of some lower-income individuals By EverStone CPA · Updated August 2026 The figures on this page, in one view. **Quick answer:** The CRA has discretionary authority to file a tax return on behalf of eligible lower-income individuals who have not filed, so that benefits tied to filing are not lost. **In force** · 2025 and later tax years This measure is law and applies now. ## How it works A large number of benefits depend on a tax return being filed — the Canada Child Benefit, the GST/HST credit, and various provincial supplements among them. No return means no benefit, even for someone clearly entitled to it. That catches people who owe no tax and see no reason to file. They lose money by not doing paperwork that would have produced a refund rather than a bill. The CRA now has discretionary authority to file a return on behalf of eligible lower-income individuals who have not filed, so that benefits tied to filing are not lost. The rollout is phased: around one million people for the 2026 tax year, scaling toward 5.5 million by 2028. There is a period to review or reject the pre-filled return before it is filed. ## How it applies to you Lower-income individuals with simple tax situations who have not been filing. It is aimed squarely at the group losing benefits through inaction. The authority is discretionary — the CRA may do this, not must. Nobody should treat it as a guarantee that a return will appear. The review-or-reject window matters. A pre-filled return is a proposal, and a person who disagrees with it can say so before it becomes their filed return. **Want a CPA to handle this for you?** Tell us about your business and get a fixed fee in writing within one business day. See [our published fees](https://www.everstonecpa.com/pricing), or [get a fixed quote](https://www.everstonecpa.com/book-online). [Get My Fixed Quote](https://www.everstonecpa.com/book-online) ## How to calculate it The phased rollout: Calculation steps | Step | Detail | | 2026 tax year | around one million people | | By 2028 | scaling toward 5.5 million | | Before filing | a period to review or reject the pre-filled return | | Authority | discretionary — the CRA may, not must | A CRA-prepared return is built from the slips the CRA holds — T4s, T5s and similar. Anything it cannot see will not be on it: medical expenses, donations, tuition, or a deduction that depends on records only you have. ## What changed Many benefits — the Canada Child Benefit, the GST/HST credit, provincial supplements — depend on a return being filed. This addresses the group who lose benefits purely by not filing. The rollout is phased: around one million people for the 2026 tax year, scaling toward 5.5 million by 2028, with a period to review or reject the pre-filled return before it is filed. ## What to do This is a backstop, not a substitute for filing. Anyone with deductions or credits worth claiming is better off filing themselves, because a return built from slips alone will miss them. If a pre-filled return arrives, read it before the window closes. It is easier to correct a proposal than to amend a filed return. The genuinely good news is for people who have not filed for years and are owed benefits. If that describes someone you know, filing — or letting this process file — recovers money that is already theirs. **The practical point.** This is a backstop, not a substitute for filing. A CRA-prepared return works from the slips it holds, so deductions and credits it cannot see will not appear on it. Automatic filing suits simple returns; anyone with business, rental or investment income still needs [a prepared personal return](https://www.everstonecpa.com/personal-taxes). ## The terms used on this page Pre-filled return A return the CRA prepares from the information it already holds, for you to review. Discretionary authority The CRA may do this. It is not obliged to, and nobody should rely on it. Benefit entitlement Payments such as the Canada Child Benefit or GST/HST credit, which require a filed return. ## Common questions about CRA automatic tax filing **Will the CRA file my return for me?** Possibly, for some lower-income individuals, from the 2025 tax year. The rollout is phased — around one million people for the 2026 tax year, scaling toward 5.5 million by 2028. **Can I check it before it is filed?** Yes. There is a period to review or reject the pre-filled return before it is filed. **Should I stop filing my own return?** No. This is a backstop, not a substitute. A CRA-prepared return works from the slips it holds, so deductions and credits it cannot see will not appear on it. **What would be missing from a CRA-prepared return?** Anything not on a slip — medical expenses, donations, tuition, or a deduction that depends on records only you have. It is built from T4s, T5s and similar. ## Where this comes from Every figure on this page is taken from the source below, not from interpretation: - [Budget 2025 — Tax measures: supplementary information](https://budget.canada.ca/2025/report-rapport/tm-mf-en.html) **General information, not tax advice.** This page explains a change in general terms. It cannot account for your circumstances and does not create a professional relationship. Confirm anything that affects a decision — [send an enquiry](https://www.everstonecpa.com/book-online). 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Ask free through [the quick-question form](https://www.everstonecpa.com/quick-question); a CPA replies within one business day. Need more? A 45-minute **Advice Call** is $225 plus GST, credited to your first invoice if you become a client within 60 days. Want us to take it on? [Send an enquiry](https://www.everstonecpa.com/book-online). Automatic filing is built for simple situations; anything with a business, a rental or a corporation still needs [a return prepared by a person](https://www.everstonecpa.com/personal-tax-accountant-abbotsford). 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