If you still have not filed your 2025 Canadian tax return, a new CRA letter or message arriving this September could make the process much easier.

The Canada Revenue Agency is sending SimpleFile invitations to eligible individuals who have a lower income and a relatively simple tax situation.

And one important change means not everyone needs an invitation: some eligible Canadians can now use SimpleFile Digital even without receiving a letter.

What is CRA SimpleFile?

SimpleFile is a free CRA service that allows eligible individuals to file a personal income tax and benefit return by answering a short series of questions.

The CRA uses those answers together with information already on file to complete and process the return.

The service is aimed at people with lower income and simple tax circumstances.

The CRA says new invitations are being sent during September 2026 to eligible people who still need to file their 2025 return.

There are three ways to use SimpleFile

SimpleFile is available digitally, by phone and on paper.

There is an important difference between them.

SimpleFile Digital can be available to an eligible person even without an invitation.

SimpleFile by Phone and SimpleFile by Paper require an invitation from the CRA.

This means someone who hears about SimpleFile but never received a letter should not automatically assume they are excluded.

SimpleFile is not automatic

Receiving an invitation does not mean a tax return has already been filed.

The CRA specifically warns that SimpleFile is not automatic.

The taxpayer must still complete the required questions and submit the return.

This matters because failing to file can interrupt or prevent access to income-tested benefits and credits.

Who can qualify?

The basic eligibility requirements are narrower than simply having a low income.

For the 2025 tax return, the CRA says you generally must have been a Canadian resident for tax purposes from January 1 through December 31, 2025.

You must also have been at least 15 during 2025 and have no income or only specified types of income.

Allowed income can include employment income reported on a T4, CPP or QPP benefits, Old Age Security, Employment Insurance benefits, Canadian-source interest, certain social assistance or workers’ compensation payments and specified T4A income.

Alberta has specific SimpleFile income limits

The income ceiling depends on the province, age and whether the individual qualifies for the Disability Tax Credit.

For someone who lived in Alberta on December 31, 2025, the CRA lists the following limits.

Alberta taxpayer	2025 SimpleFile income limit
Age 15–64, no DTC	$16,129
Age 15–64, receives DTC	$26,267
Age 65+, no DTC	$25,157
Age 65+, receives DTC	$35,295

Certain amounts, including the Guaranteed Income Supplement and specified social assistance or workers’ compensation payments, are excluded when applying these income thresholds.

Someone who moved to Canada during 2025 may not qualify

This is particularly important for newcomers.

The SimpleFile eligibility rules require the person to have been a resident of Canada for tax purposes from January 1 through December 31, 2025.

Someone who became a Canadian tax resident partway through 2025 may therefore need to use another filing method.

That does not mean the person should skip filing.

Maple Curiosity’s Canada Tax Return for Newcomers 2026 guide explains why newcomers may need to file even when their first Canadian tax year was only part of a calendar year.

Some situations make you ineligible for SimpleFile

The CRA excludes several tax situations that require more information than the simplified service is designed to handle.

You cannot use the service under the standard eligibility rules if you sold your principal residence during 2025 or were bankrupt at any point during the year.

You also cannot use it to file another person’s return.

Repayments under the Home Buyers’ Plan or Lifelong Learning Plan can also make the return ineligible for SimpleFile.

The same applies if you owned specified foreign property with a total cost of more than C$100,000 during 2025.

What if you did not receive an invitation?

The CRA provides a separate SimpleFile Digital eligibility process.

People using the digital service without an invitation generally need to have filed a 2024 income tax and benefit return.

They also need the access code shown on their 2024 Notice of Assessment.

The CRA’s online questionnaire can determine whether a person may qualify before beginning the filing process.

Your CRA account is worth checking

An invitation may not necessarily arrive as a paper letter.

If a person receives CRA correspondence electronically, the SimpleFile package may appear inside their CRA account.

Someone waiting for a letter should therefore check both their physical mailbox and online CRA account.

Maple Curiosity’s CRA My Account 2026 guide covers registration, identity verification and common login problems.

Why file if you have little or no tax to pay?

Income tax is only one reason Canadians file a return.

The tax return is also used to determine eligibility for several income-tested federal and provincial benefits.

The CRA says a return may be required to begin or continue receiving programs such as the Canada Child Benefit and Canada Groceries and Essentials Benefit.

That means a person who owes no income tax can still lose money by failing to file.

Families should pay particular attention

For families receiving the Canada Child Benefit, annual tax filing is especially important because the CRA uses family net income to recalculate payments.

Maple Curiosity’s Canada Child Benefit 2026 guide explains payment dates and income rules in more detail.

SimpleFile does not create new benefit eligibility by itself. Its value is that it provides some taxpayers with a simpler way to complete the tax filing needed for benefit calculations.

SimpleFile is not suitable for every low-income taxpayer

Income is only one part of eligibility.

A person can be under the applicable income ceiling and still have a tax situation that is too complex for SimpleFile.

For example, someone with investment transactions, rental income, foreign reporting obligations or certain repayments may need another method of filing.

The CRA eligibility questionnaire is therefore more useful than making the decision based only on annual income.

What should you do if you receive a September invitation?

First, confirm that the communication appears in your CRA account or comes through an official CRA channel.

Then review the information on the invitation and complete the return rather than assuming it has been filed automatically.

If you did not receive an invitation, use the official SimpleFile Digital eligibility questionnaire instead of assuming you are not eligible.

For eligible Canadians who have delayed filing because the tax process felt too complicated, SimpleFile can remove much of the form-filling and calculation work while still producing an official income tax and benefit return.