This course explains how personal income tax works in Canada for individual taxpayers. It focuses on who must file a tax return, how income is classified, and how tax obligations are calculated under Canadian law. Learners will study taxable income, common deductions, and available tax credits that reduce tax payable. The course also introduces the structure and purpose of the T1 General Return. It explains how to complete and submit returns using CRA systems and how to respond to notices and assessments. Practical examples are used to show how personal tax rules apply in real situations. By the end of this course, learners will understand their filing responsibilities, avoid common reporting errors, and meet CRA compliance requirements with confidence.

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Upon completion of this course, learners will be able to:

• Explain Canadian tax residency rules and determine their personal filing obligations under CRA regulations.
• Identify different types of taxable income and apply correct reporting methods for employment, business, and investment earnings.
• Apply eligible deductions and tax credits accurately to reduce tax payable while remaining compliant with tax laws.
• Complete and submit the T1 General Return using approved filing systems and supporting documents.
• Use basic tax planning methods to manage income, deductions, and credits more effectively.
• Respond correctly to CRA notices, assessments, and information requests while maintaining proper records.