Canadian Tax Returns - Personal Tax Return

In Canada, Taxpayer files return based on residency and not citizenship.  This means if the Taxpayer has established significant residential ties in Canada, then the Taxpayer must file tax return in Canada.  Residential ties include where your spouse or common-law partner or dependants reside, maintain principal residence (owned or leased), drivers license, territorial hospitalization etc.    

Canadian citizens are not required to file an income tax return in Canada if they are living outside Canada. 

Who should file Canadian Tax Return?

You should file a Canadian Tax Return, if...

  • You lived in Canada during the year and have earned income or sold shares in Canada;
  • You received a T4slip or T4A-NR;
  • CRA sent you a request to file a return;
  • You want to receive Child Tax Benefit;
  • You are in receipt of old age security pension benefits;
  • Your spouse is electing to split pension income for the year;
  • You sold real estate in Canada;
  • You have not paid back all the amounts withdrawn from RRSP under the Home Buyer's Plan;

Due Date

Canadian personal tax return must be filed by April 30 of the following year.  For example, 2009 tax return must be filed on or before April 30, 2010.  No extensions are available in Canada.

Self-Employed Individuals

Individuals with self-employment income have until June 15 to file the tax return.  Even though individuals are granted one and a half month extension to file their tax return, all the tax liabilities must be paid by April 30.