Do you have to file a return?

File a return for 2021 if:


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.

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

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