Who has to file a return

File a 2024 return if:

• The CRA sent you a request to file a return
• You have to pay tax or want to claim a refund
• You or your spouse or common-law partner want to begin or continue receiving credits and benefits, such as:
  • the Canada child benefit (CCB) and related provincial and territorial benefits
  • the goods and services tax/harmonized sales tax (GST/HST) credit and related provincial and territorial credits and benefits
  • the Canada Carbon Rebate (CCR) (depending on your province or territory of residence)
  • the guaranteed income supplement (GIS)

• You want to claim the Canada workers benefit (CWB) and receive advanced Canada workers benefit (ACWB) payments
• You and your spouse or common-law partner are jointly electing to split pension income
• You disposed of capital property (which may be a principal residence) or realized a taxable capital gain in 2024
• You have to repay all or part of your old age security (OAS) benefits or employment insurance (EI) benefits
• You have not repaid all of the amounts that 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 2024 (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 incurred a non-capital loss in 2024 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 opened a First home savings account (FHSA) in 2023 or 2024 and want to keep your FHSA participation room up to date (see Schedule 15)
• You want to carry forward the unused investment tax credit on expenditures that you incurred in 2024
• 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) for the estate of a person who died in 2024, you may have to file a 2024 return for that person.

Send the legal document that names you as the legal representative, such as a complete copy of the will, grant of probate or letters of administration, to the CRA.

If there is no legal document naming a legal representative, you may request to be the representative by completing Form RC552, Register as Representative for a Deceased Person.

Send the document to the CRA online using Represent a Client or by mail to the tax centre of the person who died.

For more information, go to Doing taxes for someone who died.

Forms and publications

• Income Tax Package
• Income Tax Package for Non-Residents and Deemed Residents of Canada
• Guide RC4112, Lifelong Learning Plan (LLP)

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