Starting in the 2025 tax season, the CRA significantly expanded its SimpleFile services. This initiative targets seniors and lower-income individuals with “simple” tax situations—those whose income comes strictly from T-slips like OAS, CPP, or standard employment.

The goal is to provide a “deemed assessment.” The CRA uses the data it already has from your employers and banks to prepare a return. If you are eligible, you receive an invitation to review the return; if no action is taken within a specific window, the CRA can file it on your behalf to trigger your benefits.