Do you have to file a return?
File a return for 2020 if:
- You have to pay tax for the year
- You want to claim a 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):
- Canada child benefit (CCB)
- GST⁄HST credit
- guaranteed income supplement (GIS)
- Note: If you have a spouse or common-law partner, they also have to file a return.
- The 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 11500, line 11600, line 12900, and line 21000)
- 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 (see line 23500)
- 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 2020. This can apply if your total net self-employment income and pensionable employment income is more than $3,500 (see line 22200)
- You are paying employment insurance premiums on self-employment income or other eligible earnings (see line 31217 and line 42120)
- You have incurred a non-capital loss in the year that you want to be able to apply in other years. (see line 23600)
- You want to transfer unused tuition fees or carry forward unused tuition, education, and textbook amounts to a future year (see line 32300)
- 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 (see Schedule 7) 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 (see line 41200)
If you are the legal representative (the executor, administrator, or liquidator) of the estate of a person who died in 2020, you may have to file a return for 2020 for that person. When there are no legal documents designating a legal representative, you may request to be the deceased person’s representative by completing an Affidavit form for intestate situations. For more information, see Guide T4011, Preparing Returns for Deceased Persons, and Information Sheet RC4111, Canada Revenue Agency – What to Do Following a Death.
Forms and publications
- Income Tax Package – Guide, return, and schedules
- Income Tax and Benefit Package for Non-Residents and Deemed Residents of Canada
- Information Sheet RC4111, Canada Revenue Agency – What to Do Following a Death
- Guide RC4112, Lifelong Learning Plan (LLP)
- Guide T4011, Preparing Returns for Deceased Persons
What If I Need Some Help While Doing My Taxes?
Contact: LCCMedia Foundation Low-Income Free Tax Clinic
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