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Before you file

Before you file

Use the information in the tax package, along with your information slips, receipts and supporting documents, to complete your return.

Note

Even if you did not have any income in the year, you still have to file a return to get the benefits, credits and refund you may be entitled to.

Who has to file a return

File a 2023 return if:

Note

If you have a spouse or common-law partner, they also have to file a return. For more information, see Booklet T4114, Canada Child Benefit and related federal, provincial, and territorial programs, and Guides RC4210, GST/HST Credit, and RC4215, Climate Action Incentive Payment.

Deceased persons

If you are the legal representative (executor, administrator or liquidator) for the estate of a person who died in 2023, you may have to file a 2023 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 is 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, see Guide T4011, Preparing Returns for Deceased Persons, and Information Sheet RC4111, What to do Following a Death (includes "Request for the Canada Revenue Agency to Update Records").

Residential ties

To determine an individual's residency status, all of the relevant facts in each case must be considered, including residential ties with Canada and the length of time, purpose, intent and continuity of the stay while living inside and outside Canada.

Significant residential ties to Canada include:

Note

You are a factual resident of Canada for tax purposes if you keep significant residential ties in Canada while living or travelling outside the country.

For more information, see Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status.

Deemed residents

You may be a deemed resident of Canada for tax purposes if one of the following applies:

Non-residents

You are a non-resident for tax purposes if one of the following applies:

Deemed non-residents of Canada

You were a deemed non-resident of Canada in 2023 if you would have been considered a resident of Canada (or a deemed resident of Canada) but, under a tax treaty between Canada and another country, you were considered a resident of the other country.

You become a deemed non-resident of Canada when your ties with the other country are such that, under the tax treaty, you would be considered a resident of that other country and not of Canada. In this case, the same rules that apply to non-residents of Canada will apply to you as a deemed non-resident (including the way you complete your return).

Which tax package is for you

Generally, you should use the income tax package for the province or territory where you resided on December 31, 2023. However, if any of the following situations apply to you, use the income tax package specified:

Note

If you were a factual resident who is considered to be a resident of another country under a tax treaty, see "Deemed non-residents of Canada" on this page.

Note

If you were a non-resident reporting other types of Canadian-source income, such as taxable scholarships, fellowships, bursaries, research grants or capital gains from disposing of taxable Canadian property, you also need to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions, to calculate your provincial and territorial taxes.

Other publications you may need

You may need one or more of the following publications if you did not live in Canada all year: