A tax return must be filed if:

  • You have to pay income taxes;
  • You have not repaid all amounts withdrawn from your RRSP under the Home Buyers Plan or the Life Long Learning Plan;
  • You have to pay CCP because your pensionable income exceeds $3,500;
  • You received working income tax benefit advance payments;

Other reasons to file a tax return include:

  • To claim a refund;
  • To apply for the GST/HST credit;
  • To carry forward or transfer the unused part of your tuition, education and textbook amounts;
  • To keep your RRSP deduction limit up to date, you must file a return; and
  • To begin or continue receiving Canada Child Tax Benefit payments.