You’re required to file an income tax return for a taxation year if you:
Non-residents of Canada who receive certain types of income from Canada may also be required to file returns.
Even though you may not be required to file a return, you may still want to do so for the following reasons:
Tax tip: Anyone, including minors, with earned income for RRSP purposes should consider filing an income tax return. Your RRSP contribution room, which may be used in subsequent years, will accumulate only if a tax return is filed.