Benefits of filing a return

You may want to file a return if any of the following applies to you:

• You want to claim a refund.
• You received Working Income Tax Benefit (WITB) advance payments in 2008, and you want to apply for WITB advance payments for 2009.
• You want to apply for the GST/HST credit. For example, you may be eligible if you turn 19 before April 2010.
• You or your spouse or common-law partner want to begin or continue receiving Canada Child Tax Benefit payments.
• You have incurred a non-capital loss (see line 236) in 2008 that you want to be able to apply in other years.
• You want to carry forward or transfer the unused portion of your tuition, education, and textbook amounts (see line 323 and line 324).
• You want to report income for which you could contribute to an RRSP, in order to keep your RRSP deduction limit for future years up to date.
• You want to carry forward the unused investment tax credit on expenditures you incurred during the current year (see line 412).
• You receive the Guaranteed Income Supplement or Allowance benefits under the Old Age Security Program. You can usually renew your benefit simply by filing your return by April 30. If you choose not to file a return, you will have to complete a renewal application form. This form is available from the Service Canada website.

When will we pay interest?

We will pay you compound daily interest on your tax refund for 2008. The calculation will start on whichever of the following three dates is latest:

• May 31, 2009;
• the 31st day after you file your return; or
• the day after you overpaid your taxes.

Important dates

Generally, your return for 2008 has to be filed on or before April 30, 2009.

Generally, your return for 2008 has to be filed on or before April 30, 2009.
Your balance owing for 2008 should be paid on or before April 30, 2009.

Self-employed persons - If you or your spouse or common-law partner carried on a business in 2008 (other than a business whose expenditures are primarily in connection with a tax shelter), your 2008 return has to be filed on or before June 15, 2009. However, if you have a balance owing for 2008, you still have to pay it on or before April 30, 2009.

Note
If you file your return after April 30, 2009, your GST/HST credit, Canada Child Tax Benefit (including those from certain related provincial or territorial programs), and Old Age Security benefit payments may be delayed.

Questions and answers

I started working this year and made about $2,000 in income. Do I need to file a tax return?

I turn 19 in August 2009. When do I get the GST/HST credit?

Forms and publications

• General Income Tax and Benefit Guide
• General Income Tax and Benefit package for 2008

Related topics

• International and non-resident