Who is Required to File a Tax Return?

 

Individuals must file a tax return if any of the following apply:

  • · Taxpayer has taxes owning or wants to claim a refund
  • · Taxpayer and their spouse or common-law partner elected to split pension income
  • · Taxpayer received working income tax benefit (WITB) advance payments or wants to claim
  • WITB
  • · Taxpayer disposed of capital property or realized a taxable capital gain/taxable capital loss
  • · Taxpayer has to repay old age security or employment insurance benefits
  • · Taxpayer has not repaid all amounts withdrawn from your registered retirement savings plan
  • (RRSP) under the Home Buyers’ Plan or the Lifelong Learning Plan
  • · Taxpayer want to apply for the GST/HST credit
  • · Taxpayer or spouse or common-law partner want to begin or continue receiving Canada child tax
  • benefit payments, including related provincial or territorial benefit payments.
  • · Taxpayer want to carry forward or transfer the unused part of your tuition, education, and
  • textbook amounts
  • · Taxpayer wants to report income which could increase RRSP deduction limit for future years up
  • to date.
  • · Taxpayer want to carry forward the unused investment tax credit on expenditures incurred
  • during the current year
  • · Taxpayer receive the guaranteed income supplement or allowance benefits under the old age
  • security program