Yes, you need to File a return for Tax year if
- You have to pay tax for the tax year
- You want to claim income tax refund
- You want to claim the Canada workers benefit (CWB) or you received CWB 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):<br/>
- You and your spouse or common-law partner are jointly electing to split pension income
- 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
- You have not repaid all the amounts you withdrew from your registered retirement savings plan (RRSP) under the Home Buyers’ Plan or Lifelong Learning Plan
- You have to contribute to the Canada Pension Plan (CPP) for 2019. This can apply if your total net self-employment income and pensionable employment income is more than $3,500
- You are paying employment insurance 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 in 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
- You want to carry forward to a future year the unused investment tax credit on expenditures you incurred during the current year
- The CRA sent you a request to file a return