You do not have to file a tax return, but you may want to file one if your employer deducted income tax from your pay cheques. As you would not be required to pay tax for that amount of income, you would be entitled to a refund of the income tax deducted. If you file an income tax return reporting earned income, you will also start to accumulate RRSP deduction room limit for the future.

If you are 19 years of age or older, you would also be eligible to receive the GST/HST credit. You must apply for the GST/HST credit by filing your tax return and completing the GST/HST application area on page 1 of your tax return.

If you meet all the eligibility criteria, your first GST/HST credit payment will be issued to you on October 3, 2010. You should have applied on your 2009 return for the credit.

Your notice of assessment for the last tax year will have the information about your GST/HST application. It confirms your application and advises that you will be contacted later with further details on a notice, the Goods and Services Tax/Harmonized Sales Tax (GST/HST) Credit. If you do not have the notice of assessment or are not sure if you will be receiving the GST/HST credit, call 1-800-959-1953.