ARCHIVED - Before you start

Do you have to file a tax return?

You have to file a 1995 income tax return if you have a balance owing for 1995, or if any of the following apply to you:

• You want to claim a refund or refundable tax credits.
• You want to apply for the goods and services tax credit.
• You or your spouse want to receive Child Tax Benefit payments (both spouses must file a tax return).
• We sent you a request to file a return.
• You sold or disposed of capital property in 1995, such as real estate or shares, at a gain or loss.
• You claimed a capital gains reserve on your 1994 return.
• You have to pay back all or part of your Old Age Security or Unemployment Insurance benefits.
• You have to contribute to the Canada Pension Plan because you earned more than $3,400 in net self-employment income or other pensionable income, or both, in 1995. See line 310 for details.

Which return should you use?

Generally, you have to use the income tax return for the province or territory where you resided on December 31, 1995. To serve you better, the information for your province or territory is now located in one area of your return package. If you received your return package in the mail, you will find this information in the booklet that contains the T1 schedules. If you picked up your return package from a postal outlet or from us, you will find the information near the end of your guide.

If you resided in Quebec on December 31, 1995, use the return for residents of Quebec to calculate your federal tax only. You will also need to file a Quebec provincial return.

However, you may have to consider factors other than where you resided on December 31, 1995, to determine which return you should use. These factors include:

• If, on December 31, 1995, you were living in a province or territory other than the one you usually reside in, use the return for your usual province or territory of residence. For example, a student who goes to school in Alberta but usually lives in Ontario would use an Ontario return.
• If you are filing a return for a person who died in 1995, use the return for the province or territory where that person lived at the time of death.
• If you emigrated from Canada in 1995, use the return for the province or territory in which you lived on the date you left.
• If, on December 31, 1995, you lived outside Canada, but you maintained residential ties (see definition below) with Canada, you may be considered a factual resident of a province or territory. Use the return for the province or territory where you kept your residential ties.
• You may have been a non-resident (see definition below) of Canada on December 31, 1995. If you were a non-resident and you earned income from employment in a province or territory, or received income from a business with a permanent establishment in a province or territory, use the return for that province or territory. Otherwise, use the income tax return for non-residents and deemed residents of Canada.
• You may have been a deemed resident (see definition below) of Canada on December 31, 1995. If you were a deemed resident and you are reporting only Canadian-source income from a business with a permanent establishment in a province or territory, use the return for that province or territory. Otherwise, use the income tax return for non-residents and deemed residents of Canada.

Non-resident - You are a non-resident for tax purposes if you did not have residential ties (see definition below) in Canada, and you temporarily stayed here for less than 183 days during 1995, or you lived outside Canada throughout 1995.

If you are a non-resident, there may be special rules that apply to you. Contact us for details.

Deem ed resident - You are a deemed resident for tax purposes if you have not established residential ties (see definition below) in Canada and you stayed here for 183 days or more in 1995.

Generally, you are also a deemed resident if you lived outside Canada during 1995, you didn't maintain residential ties (see definition below) in Canada, and you were a government employee; a member of the Canadian Forces or their overseas school staff; or a Canadian working under a CIDA program. This would also apply to your spouse and children if they were living with you in 1995.

Reside ntial ties - Residential ties include a home in Canada, a spouse or dependants who stayed in Canada while you were living outside Canada, and personal property in Canada. Other ties that may be relevant include social ties in Canada, a Canadian driver's license, Canadian bank accounts or credit cards, and provincial or territorial hospitalization. For more details, contact us.

Where can you get the return you need?

You should have received the income tax return that you need based on our records. However, if after reading the above information, you cannot use this return, you can get the one you need from us. You can also get an income tax return for the province or territory where you resided on December 31, 1995, from any postal outlet in that province or territory. You can get the income tax return for non-residents and deemed residents of Canada from Canadian embassies and consulates, or from us.

You may also need one of the following publications which you can get from us:

• If you were a newcomer to Canada in 1995, get the pamphlet called Newcomers to Canada.
• If you emigrated from Canada during 1995, get the pamphlet called Emigrants and Income Tax.
• If you expect to be outside Canada for an extended period, get the pamphlet called Canadian Residents Abroad.

Social insurance number (SIN)

You have to give your SIN to anyone who prepares a tax information slip (such as a T3, T4, T5, or T600 slip) for you. If you do not give your SIN, you may have to pay a $100 penalty each time you do not provide it.

Check your information slips carefully. If your SIN is not shown on your slip or is incorrect, please advise the slip preparer. If you do not have a SIN, apply for one through any Canada Employment Centre.