You must file a return for 2009 if any of the following situations apply:
- You have to pay tax for 2009.
- We sent you a request to file a return.
- You and your spouse or common-law partner elected to split pension income for 2009. For more information, see line 115 – Other pensions or superannuation, line 116 – Elected split-pension amount, line 129 – RRSP income and line 210 – Deduction for elected split-pension amount.
- You received Working Income Tax Benefit (WITB) advance payments in 2009, and you want to apply for WITB advance payments for 2010.
- You disposed of capital property in 2009 (for example, if you sold real estate or shares) or you realized a taxable capital gain (for example, if a mutual fund or trust attributed amounts to you, or you are reporting a capital gains reserve you claimed on your 2008 return).
- You have to repay any of your Old Age Security or Employment Insurance benefits. For more information, see line 235 – Social benefits repayment.
- You have not repaid all amounts withdrawn from your registered retirement savings plan (RRSP) under the Home Buyers’ Plan or the Lifelong Learning Plan. For more information, see Guide RC4135 – Home Buyers’ Plan (HBP) or Guide RC4112 – Lifelong Learning Plan (LLP).
- You have to contribute to the Canada Pension Plan (CPP). This can apply if, for 2009, the total of your net self-employment income and pensionable employment income is more than $3,500. See line 222 – Deduction for CPP or QPP contributions on self-employment and other earnings.
Even if none of these requirements apply, you may still want to file a return if any of the following situations apply:
- You want to claim a refund.
- You want to claim the WITB for 2009.
- You want to apply for the GST/HST credit (including any related provincial credit). For example, you may be eligible if you turn 19 before April 2011.
- You or your spouse or common-law partner want to begin or continue receiving Canada Child Tax Benefit payments.
- You have incurred a non-capital loss (see line 236 – Net Income) in 2009 that you want to be able to apply in other years.
- You want to carry forward or transfer the unused part of your tuition, education, and textbook amounts (see line 323 – Tuition, education and textbook amounts).
- You want to report income for which you could contribute to an RRSP in order to keep your RRSP deduction limit for future years up to date.
- You want to carry forward the unused investment tax credit on expenditures you incurred during the current year (see line 412 – Investment tax credit).
- Source: Canada Revenue Agency Website (http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/flng-blgtns/menu-eng.html)
Some useful links:
http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/menu-eng.html
http://sbinfocanada.about.com/od/taxinfo/Tax_Information.htm
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