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Quiz: Who must file a T1 return

6 questions

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1 Which of these create an obligation to file a T1 return? Select all that apply.

Select all that apply.

A refund is owed to the individual The individual is under 18 Tax is payable for the year The individual was served with a demand to file The individual disposed of capital property in the year

Answer key unconfirmed — rests on 5 unverified claims.

2 A caller with no tax payable asks why she should file at all. Which of these are genuine reasons? Select all that apply.

Select all that apply.

Tuition amounts and capital losses must be reported for the year they arose to be carried forward Entitlement to the Canada child benefit and the GST/HST credit requires a return each year RRSP contribution room is built from earned income reported on a filed return Filing prevents CRA from ever reassessing the year

Answer key unconfirmed — rests on 3 unverified claims.

3 An executor asks what returns are needed for someone who died in the year. A final return for the year of death, with a deadline depending on the date of death; optional additional returns may also be available and can reduce total tax payable A final return only, with a deadline depending on the date of death A final return only, due on the ordinary April 30 deadline No return, since the individual is deceased

Answer key unconfirmed — rests on 2 unverified claims.

4 A taxpayer has not filed for several years and asks what happens if he simply does nothing. CRA may assess him on the information available to it, under its authority to do so Nothing, until CRA issues a demand The years become statute-barred and cannot be assessed CRA can only estimate the amounts with his agreement

Answer key unconfirmed — rests on 1 unverified claim.

5 A taxpayer with unreported income asks whether the Voluntary Disclosures Program will clear the matter up. Yes, and it eliminates both the tax and the penalties Yes — it is a general amnesty for past non-compliance No — it is available only to businesses It allows coming forward on defined conditions, but is not a general amnesty and does not eliminate the tax owing

Answer key unconfirmed — rests on 1 unverified claim.

6 What happens to an individual's tax year on bankruptcy? It is unaffected; one return covers the year as usual The bankruptcy divides the tax year, and a trustee is involved in the filing No return is required for the year of bankruptcy The trustee files a single return covering the whole year

Answer key unconfirmed — rests on 1 unverified claim.

Unanswered questions are marked wrong. There is no partial credit.