<P> Canadian federal tax returns are filed with the Canada Revenue Agency (CRA). </P> <P> In addition, the return plays a role in voter registration by including a checkbox asking if the signee if they are willing to have their personal contact information included on a national voter registry which is accessible by Elections Canada and its provincial equivalents . </P> <P> All provinces have their own Income Tax Acts, but most employ a system of Federal - Provincial agreements whereby the tax is collected by the Federal government . Only the Quebec provincial government collects its own personal income tax . Alberta, Ontario and Quebec all collect their own corporate income tax . Filing deadlines generally match those of the federal government . Quebec tax returns are filed with the Ministère du Revenu du Québec . </P> <P> Canadians who live abroad can sometimes continue filing a Canadian tax return, even if they are not required to do so . Three primary factors are used to determine a taxpayer's tax residence: dwelling place (or places), spouse or common - law partner and dependants . </P>

When is the deadline for filing income tax in canada