.: Prime Accounts Inc - Tax filing rules in Canada :.

You must file a tax return if:

- You have to pay tax for the reported year.
- CRA sent you a request to file a return.
- You and your spouse or common-law partner elected to split pension income for the reported year. For more information, see line 115 - Other pensions or superannuation, line 116 - Elected split-pension amount, line 129 - RRSP income and line 210 - Deduction for elected split-pension amount from General Income Tax and Benefit Package - Guide, return and schedules.
- You received Working Income Tax Benefit (WITB) advance payments in the reported year, and you want to apply for WITB advance payments for the next year.
- You disposed of capital property in the reported year (for example, if you sold real estate or shares) or you realized a taxable capital gain.
- You have to repay any of your Old Age Security or Employment Insurance benefits. For more information, see line 235 - Social benefits repayment.
- You have not repaid all amounts withdrawn from your registered retirement savings plan (RRSP) under the Home Buyers' Plan or the Lifelong Learning Plan. For more information, see Guide RC4135 - Home Buyers' Plan (HBP) or Guide RC4112 - Lifelong Learning Plan (LLP).
- You have to contribute to the Canada Pension Plan (CPP). This can apply if, for reperted year, the total of your net self-employment income and pensionable employment income is more than $3,500. See line 222 - Deduction for CPP or QPP contributions on self-employment and other earnings.

- You want to claim a refund.
- You want to claim the WITB for reported year.
- You want to apply for the GST/HST credit (including any related provincial credit).
- You or your spouse or common-law partner want to begin or continue receiving Canada Child Tax Benefit payments.
- You have incurred a non-capital loss (see line 236 - Net Income) in reported year that you want to be able to apply in other years.
- You want to carry forward or transfer the unused part of your tuition, education, and textbook amounts (see line 323 - Tuition, education and textbook amounts).
- You want to report income for which you could contribute to an RRSP in order to keep your RRSP deduction limit for future years up to date.
- You want to carry forward the unused investment tax credit on expenditures you incurred during the current year (see line 412 - Investment tax credit).
- You receive the Guaranteed Income Supplement or Allowance benefits under the Old Age Security Program. You can usually renew your benefit simply by filing your return by April 30. If you choose not to file a return, you will have to complete a renewal application form. This form is available from the Service Canada website.