Do you have to file a Tax Return

You must file a return if any of the following situations apply:

1. You have to pay tax.
2. You received a request to file a return.
3. You and your spouse or common-law partner elected to split pension income.
4. You received working income tax benefit (WITB) advance payments.
5. You disposed of capital property or you are reporting a capital gains reserve you claimed on your previous tax return.
6. You have to repay any of your old age security or employment insurance benefits.
7. You have not repaid all amounts withdrawn from your registered retirement savings plan (RRSP) under the Home Buyers’ Plan or the Lifelong Learning Plan.
8. You have to contribute to the Canada Pension Plan (CPP). This can apply if the total of your net self-employment income/ pensionable employment income is more than $3,500.
9. You are paying employment insurance premiums on self-employment and other eligible earnings.
10. Leaving Canada (emigrants) or Newcomer to Canada (immigrants)

Even if none of the above requirements apply, you should file a return if any of the following situations apply:

11. You want to claim a refund.
12. You want to claim the working income tax benefit.
13. You want the GST/HST credit(including any related provincial credits).
14. You or your spouseor common-law partner wants to begin or continue receiving Canada child tax benefit payments (including related provincial or territorial benefit payments).
15. You have incurred a non-capital loss that you want to be able to apply in other years.
16. You want to carry forward or transfer the unused part of your tuition, education, and textbook amounts.
17. You want to report income for which you could contribute to an RRSP and/or a pooled registered pension plan (PRPP) to keep your future RRSP/PRPP deduction limit.
18. You want to carry forward the unused investment tax credit on expenditures you incurred during the current year.
19. You receive the guaranteed income supplement or allowance benefits under the old age security program. You can usually renew your benefit by filing your return by April 30.

For the PDF version of this document 2017 Do you need to file a Canadian Tax Return