Do you have to file taxes in Canada? Even with no income
Quick summary
You generally must file if the CRA asks you to, if you owe tax or want a refund, or if you or your spouse want to start or keep certain benefits and credits. Even with no income you may need to file. See what you can lose inbenefits you lose if you don't file.
Checked November 3, 2026. Main source: CRA: General income tax and benefit guide, who has to file (modified Jan. 20, 2026). See all 1 source.
When a return is required
- The CRA sent you a request to file.
- You have tax to pay.
- You want a refund.
- You or your spouse or common-law partner want to start or keep receiving certain credits and benefits.
Why file with no income
The CRA says that even if you had no income in the year, you still have to file a return to get benefits and credits. Examples it lists:
- The Canada Child Benefit and related provincial or territorial benefits.
- The GST/HST credit, now the Canada Groceries and Essentials Benefit, and related provincial or territorial credits.
- The Guaranteed Income Supplement.
- The Canada Workers Benefit, including advance payments.
Other reasons to file
- You need to repay Old Age Security or EI benefits.
- You owe unrepaid Home Buyers' Plan or Lifelong Learning Plan withdrawals.
- You have self-employment income that triggers CPP or EI premiums.
- You want to carry forward unused amounts, such as tuition amounts, non-capital losses or investment tax credits.
What to do next
Questions people ask
Do I have to file taxes if I have no income in Canada?
The CRA says you still have to file to get benefits and credits such as the Canada Child Benefit, the GST/HST credit and the Canada Workers Benefit.
Should students file a tax return?
Filing can let you carry forward unused tuition amounts and claim credits and benefits. The CRA lists carrying forward unused tuition as a reason to file.
Do I need to file if I do not owe tax?
You may still need to file to start or keep benefits and credits, or if the CRA sent you a request to file.
Does your province have its own rules?
Provincial income tax, credits and sales tax add to the federal amounts. Pick yours to see where to look. We remember your choice on this device only.