Generally, your return for 2008 has to be filed on or before April 30, 2009. Your balance owing for 2008 should be paid on or before April 30, 2009.
Self-employed persons - If you or your spouse or common-law partner carried on a business in 2008 (other than a business whose expenditures are primarily in connection with a tax shelter), your 2008 return has to be filed on or before June 15, 2009. However, if you have a balance owing for 2008, you still have to pay it on or before April 30, 2009.
Deceased persons - If you are the legal representative (the executor, administrator, or liquidator) of the estate of an individual who died in 2008, you may have to file a return for 2008 for that individual. See Guide T4011, Preparing Returns for Deceased Persons and Information Sheet RC4111, What to do following a death, for details about your filing requirements and options, and to know what documents are required.
Be sure to correctly fill out the personal and address information section of your return or correct the information on your personalized label.
Report income from all sources.
Claim all deductions and tax credits for which you are eligible.