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Who Has to File Taxes?

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 Working Income Tax Benefit (WITB) 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.