Do you have to file a return?
You must file a return for 2013 if any of the following situations apply:
- You have to pay tax for 2013
- We sent you a request to file a return
- You and your spouse or common-law partner elected to split pension income for 2013
- You received working income tax benefit (WITB) advance payments in 2013
- You disposed of capital property in 2013 (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 2012 return)
- You have to repay any of your old age security or employment insurance benefits
- You have not repaid all amounts withdrawn from your registered retirement savings plan (RRSP) under the Home Buyers’ Plan or the Lifelong Learning Plan
- You have to contribute to the Canada Pension Plan (CPP). This can apply if, for 2013, the total of your net self-employment income and pensionable employment income is more than $3,500
- You are paying employment insurance premiums on self-employment and other eligible earnings.