Who has to file an income tax and benefit return

File a 2023 return if:

• You have to pay tax for the year
• You want to claim a refund
• You want to claim the Canada workers benefit (CWB) and receive advanced Canada workers benefit (ACWB) payments in the year
• 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 GST⁄HST credit and related provincial and territorial credits and benefits
  • the Canada Carbon Rebate (CCR) (formerly known as Climate action incentive payment) (depending on your province or territory of residence)
  • the Guaranteed income supplement (GIS)

• The Canada revenue agency (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 or employment insurance (EI) benefits
• 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 2023 (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 opened a First home savings account (FHSA) in 2023 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 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) for the estate of a person who died in 2023, you may have to file a 2023 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, see Guide T4011, Preparing Returns for Deceased Persons, and Information Sheet RC4111, What to do Following a Death (includes "Request for the Canada Revenue Agency to Update Records").

Forms and publications

• Income Tax Package
• Income Tax Package for Non-Residents and Deemed Residents of Canada
• Information Sheet RC4111, What to do Following a Death (includes "Request for the Canada Revenue Agency to Update Records")
• 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