Do you have to file a tax return

A tax return must be filed if:

You have to pay income taxes for the year;

You have not repaid all amounts withdrawn from your RRSP under the Life Long Learning Plan;

You have to pay CPP because your pensionable income exceeds $3,500;

You received the working income tax benefit or you applied for advance payments;

Other reasons to file a tax return:

To claim a refund;

To apply for the GST/HST or provincial credits;

To carry forward or transfer the unused part of your tuition, education and textbook amounts;

To keep your RRSP deduction limit up to date, or:

To begin or continue receiving Canada Child Tax Benefit payments.