Do you have to file a return?

File a return for 2021 if:

• You have to pay tax for the year
• You want to claim a refund
• You want to claim the Canada workers benefit (CWB) or you received CWB advance payments in the year
• You or your spouse or common-law partner want to begin or continue receiving credits and benefits (including any related provincial or territorial payments) such as:
  • Canada child benefit (CCB)
  • goods and services tax/harmonized sales tax (GST⁄HST) credit
  • guaranteed income supplement (GIS)

Note

If you have a spouse or common-law partner, they also have to file a return. For more information, see Booklet T4114, Canada Child Benefit and related federal, provincial, and territorial programs, and Guide RC4210, GST/HST Credit.

• The CRA sent you a request to file a return
• You and your spouse or common-law partner are jointly electing to split pension income (see line 11600)
• You disposed of capital property (which could be a principal residence) or realized a taxable capital gain in the year
• You have to repay all or part of your old age security (OAS) benefits, employment insurance (EI) benefits, or Canada recovery benefit (CRB)
• You have not repaid all of the amounts you withdrew from your registered retirement savings plan (RRSP) under the Home Buyers' Plan (HBP) or Lifelong Learning Plan (LLP)
• You have to contribute to the Canada Pension Plan (CPP) for 2021 (this can apply if your total net self-employment income and pensionable employment income is more than $3,500)
• You are paying EI premiums on self-employment income or other eligible earnings
• You have incurred a non-capital loss in the year that you want to be able to apply to other years
• You want to transfer unused tuition fees or carry forward unused tuition, education, and textbook amounts to a future year
• You want to report income that would allow you to contribute to an RRSP, a pooled registered pension plan (PRPP), or a specified pension plan (SPP) to keep your RRSP deduction limit for future years up to date (see Schedule 7)
• You want to carry forward the unused investment tax credit on expenditures you incurred during the current year to a future year
• You want to report income that will allow you to increase your Canada training credit limit

Deceased persons

If you are the legal representative (executor, administrator, or liquidator) of the estate of a person who died in 2021, you may have to file a return for 2021 for that person. If there are no legal documents designating a legal representative, you may request to be the deceased person's legal representative by completing an Affidavit form for intestate situations. For more information, see Guide T4011, Preparing Returns for Deceased Persons, and Information Sheet RC4111, Canada Revenue Agency – What to Do Following a Death. 

Forms and publications

• Income Tax Package – Guide, return, and schedules
• Income Tax and Benefit Package for Non-Residents and Deemed Residents of Canada
• Information Sheet RC4111, Canada Revenue Agency – What to Do Following a Death
• Guide RC4112, Lifelong Learning Plan (LLP)
• Guide T4011, Preparing Returns for Deceased Persons

Related topics

• Get ready to do your taxes
• Line 22200 – Deduction for CPP or QPP contributions on self-employment income and other earnings
• Line 23500 – Social benefits repayment