When you must file
You have to file a return for the year if any of these apply:
- You owe tax for the year.
- The CRA sent you a request to file.
- You sold capital property, such as real estate or shares, or had a taxable capital gain.
- You have to repay some of your Old Age Security or Employment Insurance benefits.
- You and your spouse or common-law partner are splitting pension income.
- You still owe repayments on RRSP withdrawals under the Home Buyers’ Plan or the Lifelong Learning Plan.
- Your net self-employment income plus pensionable employment income is more than $3,500, so you owe CPP contributions.
- You pay Employment Insurance premiums on self-employment income.
- You want advance payments of the Canada workers benefit.
When it pays to file anyway
Even with no income, a return is how the CRA works out most benefits. File if you want to:
- Get a refund of tax taken off your pay or pension.
- Receive the Canada child benefit, the Canada Groceries and Essentials Benefit (the former GST/HST credit) and the related Ontario payments.
- Keep receiving the Guaranteed Income Supplement.
- Carry a business or other non-capital loss to another year.
- Carry forward or transfer unused tuition amounts.
- Build RRSP contribution room, or keep your FHSA room up to date.
- Increase your Canada training credit limit.
Family benefits are based on family income, so your spouse or common-law partner needs to file too.
Deadlines
| Who | Deadline |
|---|---|
| Most people | April 30 |
| Self-employed, and their spouses or partners | June 15 |
| Any balance owing, for everyone | April 30 |
If a deadline falls on a weekend or public holiday, it moves to the next business day. Interest on a balance owing starts on May 1, even when your return is due June 15. Filing late with a balance owing adds a penalty, so file on time even if you cannot pay in full.
Filing with us
Once you authorize us as your representative, we download your slips from the CRA, so you only send us what the CRA does not have. New clients start with the personal tax client profile. The steps are in filing your personal return online.