Do you have to file a return?

File a return for 2018 if:

• you have to pay tax for the year

• want to claim a refund

• you want to claim the working income tax benefit (WITB) or you received WITB advance payments in the year

• you or your spouse or common-law partner want to begin or continue receiving the following payments (including any related provincial or territorial payments):
  • Canada child benefit (CCB)
    
  • GST⁄HST credit
  • guaranteed income supplement (GIS)

If you have a spouse or common-law partner, they also have to file a return.

• 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 lines 115, 116, 129, and 210

• you disposed of capital property (which could be a principal residence) or you realized a taxable capital gain in the year

• you have to repay all or part of your old age security or employment insurance benefits. See line 235

• you have not repaid all the amounts you withdrew from your registered retirement savings plan (RRSP) under the Home Buyers’ Plan or the Lifelong Learning Plan

• you have to contribute to the Canada Pension Plan (CPP) for 2018. This can apply if your total net self-employment income and pensionable employment income is more than $3,500. See line 222

• you are paying employment insurance premiums on self-employment income or other eligible earnings. See lines 317 and 430

• you have incurred a non-capital loss in the year that you want to be able to apply in other years. See line 236

• you want to transfer or carry forward to a future year the unused part of your tuition fees. See line 323

• 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 maximum deduction limit (see Schedule 7) for future years up to date

• you want to carry forward to a future year the unused investment tax credit on expenditures you incurred during the current year. See line 412

Deceased persons

If you are the legal representative (the executor, administrator, or liquidator) of the estate of a person who died in 2018, you may have to file a return for 2018 for that person. When there are no legal documents, you may request to be the deceased’s representative by completing an Affidavit form for intestate situations.  For more information see 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
• Guide RC4111, What to Do Following a Death
• Guide RC4112, Lifelong Learning Plan (LLP)
• Information Sheet T4011, Preparing Returns for Deceased Persons

Related topics

• Completing a tax return
• Line 222 - Deduction for CPP or QPP contributions on self-employment and other earnings
• Line 235 - Social benefits repayment

Multimedia

• Video: Do I need to file and getting started