Who Should File Income Taxes

• You have to pay tax for year you had an income.
• You received a request to file a return.
• You and your spouse or common-law partner elected to split pension income.
• You sold property or realized a taxable capital tax gain.
• You have not repaid any of your Old Age Security (OAS) or Employment Insurance (EI) benefits.
• You have not repaid all of the amounts you withdrew from your Registered Savings Plan (RRSP).
• You have to contribute to the Canada Pension Plan
• You received Working Income Tax Benefit (WITB) advance payments in present year, and you want to apply for WITB advance payments for next year.

You still may want to file if any of the following apply.

• You want to receive a refund.
• You want to apply for the Goods and Services Tax Harmonized Sales Tax (GST/HST) credit.
• You or your spouse or common-law partner want to begin or continue receiving Canada Child Tax Benefit.
• You have incurred a non-capital loss and you want to be able to apply in other years.
• You want to carry forward or transfer the unused part of your tuition, education or textbook amounts.
• You want to report income for that you could contribute to your Registered Retirement Savings Plan (RRSP) so that you can keep your RRSP deduction limit for future years.
• You want to carry forward the unused investment tax credit.

• You are applying for the Ontario Energy and Property Tax Credit.