Who has to file a tax return?
You'll need to file a tax return if:
The CRA sent you a request to file a return
You have to pay tax or want to claim a refund
You or your spouse or common-law partner want to begin or continue receiving credits and benefits, such as:
the Canada child benefit (CCB) and related provincial and territorial benefits
the goods and services tax / harmonized sales tax (GST/HST) credit and related provincial and territorial credits and benefits
the guaranteed income supplement (GIS)
You want to claim the Canada workers benefit (CWB) and receive advanced Canada workers benefit (ACWB) payments
You and your spouse or common-law partner are jointly electing to split pension income
You disposed of capital property (which may be a principal residence) or realized a taxable capital gain in 2025
You haven't repaid all of the amounts that you withdrew from your registered retirement savings plan (RRSP) under the Home Buyers' Plan (HBP) or Lifelong Learning Plan (LLP)
You have to contribute to the Canada Pension Plan (CPP) for 2025 since the total of your net self-employment income plus pensionable employment income is more than $3,500
You incurred a non-capital loss in 2025 that you want to be able to apply to other years
You want to transfer unused tuition fees or carry forward an unused tuition amount to a future year
You want to report income that'd 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 for future years up to date (see Schedule 7)
You opened a First home savings account (FHSA) in 2025 or a previous year and want to keep your FHSA participation room up to date (see Schedule 15)
You want to carry forward the unused investment tax credit on expenditures that you incurred in 2025
You want to report income that'll allow you to increase your Canada training credit limit
If you have any dependants who meet any of the CRA criteria for filing, they'll need to file a separate return. Here's how to start a new return.
Deceased persons
If you're the legal representative (executor, administrator or liquidator) for the estate of a person who died in 2025, you may have to file a 2025 return for that person.
Send the legal document that names you as the legal representative, such as a complete copy of the will, grant of probate or letters of administration, to the CRA.
If there's no legal document naming a legal representative, you may request to be the representative by completing Form RC552, Register as Representative for a Deceased Person.
Send the document to the CRA online using Represent a Client or by mail to the tax centre of the person who died.
For more information, go to Doing taxes for someone who died.
