本文发表在 rolia.net 枫下论坛Do you have to file a return?
You must file a return for 2014 if any of the following situations apply:
You have to pay tax for 2014.
We sent you a request to file a return.
You and your spouse or common-law partner elected to split pension income for 2014. See lines 115, 116, 129, and 210.
You received working income tax benefit (WITB) advance payments in 2014.
You disposed of capital property in 2014 (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 2013 return).
You have to repay any of your old age security or employment insurance benefits. See line 235.
You have not repaid all amounts withdrawn from your registered retirement savings plan (RRSP) under the Home Buyers’ Plan or the Lifelong Learning Plan. For more information, go to Home Buyers' Plan (HBP) or see Guide RC4112, Lifelong Learning Plan (LLP) or
You have to contribute to the Canada Pension Plan (CPP). This can apply if, for 2014, the total of your net self-employment income and pensionable employment income is more than $3,500. See line 222.
You are paying employment insurance premiums on self-employment and other eligible earnings. See lines 317 and 430.
Even if none of these requirements apply, you can file a return if any of the following situations apply:更多精彩文章及讨论，请光临枫下论坛 rolia.net
You must file a return for 2014 if any of the following situations apply:
You have to pay tax for 2014.
We sent you a request to file a return.
You and your spouse or common-law partner elected to split pension income for 2014. See lines 115, 116, 129, and 210.
You received working income tax benefit (WITB) advance payments in 2014.
You disposed of capital property in 2014 (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 2013 return).
You have to repay any of your old age security or employment insurance benefits. See line 235.
You have not repaid all amounts withdrawn from your registered retirement savings plan (RRSP) under the Home Buyers’ Plan or the Lifelong Learning Plan. For more information, go to Home Buyers' Plan (HBP) or see Guide RC4112, Lifelong Learning Plan (LLP) or
You have to contribute to the Canada Pension Plan (CPP). This can apply if, for 2014, the total of your net self-employment income and pensionable employment income is more than $3,500. See line 222.
You are paying employment insurance premiums on self-employment and other eligible earnings. See lines 317 and 430.
Even if none of these requirements apply, you can file a return if any of the following situations apply:更多精彩文章及讨论，请光临枫下论坛 rolia.net