June 15, 2022, is the deadline for self-employed individuals to file their 2021 income tax and benefit return
The Canada Revenue Agency (CRA) is here to support you and your business in meeting your tax obligations.
If you are a self-employed individual, or if your spouse or common-law partner is self-employed, you have until June 15, 2022, to file your 2021 income tax and benefit return.
What are my tax obligations as a self-employed individual?
If you earned self-employment income from a business that you operate yourself or with a partner, you have to report that income by filing a tax return.
When you're self-employed and you operate your business, you must pay the following:
personal income tax
Canada Pension Plan contributions
Employment Insurance premiums if you are eligible and have registered to participate
Reporting your income also means that the CRA will have the most accurate information on file to determine if you are eligible for provincial and territorial tax credits and benefits, the GST/HST credit and the Canada child benefit.
CRA addresses CERB repayments for self-employed individuals and announces interest relief on 2020 income tax debt due to COVID-19 related income support
The Government of Canada announced that self-employed individuals who applied for the Canada Emergency Response Benefit (CERB) and would have qualified based on their gross income will not be required to repay the benefit, provided they also met all other eligibility requirements. The same approach will apply whether the individual applied through the Canada Revenue Agency or Service Canada.