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tax resources


Important information about various scenarios that lead to a tax liability.

Who has to file income taxes:

  • You have a balance owing on your tax return.
  • You received a request to file a return.
  • You and your spouse or common-law partner elected to split pension income.
  • You sold property or realized a taxable capital tax gain.
  • You are required to repay Old Age Security (OAS) or Employment Insurance (EI).
  • You have not repaid all of the amounts you withdrew from your Registered Savings Plan (RRSP) for a Home Buyers Plan or Lifelong Learning Plan.
  • You have to contribute to the Canada Pension Plan (CPP).
  • You are currently receiving Canada Workers Benefit (CWB) advance payments and would like to continue receiving these benefits.

You still may want to file if any of the following apply.

  • You want to receive a refund.
  • You want to apply for the Goods and Services Tax/Harmonized Sales Tax (GST/HST)credit.
  • You or your spouse or common-law partner want to begin or continue receiving Canada Child Tax Benefit.
  • You have incurred a non-capital loss and you want to be able to apply in other years.
  • You want to carry forward or transfer the unused part of your tuition, education or textbook amounts.
  • You want to report income for that you could contribute to your Registered Retirement Savings Plan (RRSP) so that you can keep your RRSP deduction limit for future years.
  • You want to carry forward the unused investment tax credit.
  • You are applying for the Ontario Energy and Property Tax Credit.

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