You have to file a return for 2006 if any of the following situations apply:
Even if none of these requirements apply, you may still want to file a return to receive certain benefits and credits. See Benefits of filing a return.
We will pay you compound daily interest on your tax refund for 2006. The calculation will start on whichever of the following three dates is latest:
Generally, your return for 2006 has to be filed on or before April 30, 2007.
Note
If you file your return after April 30, 2007, your GST/HST credit, Canada Child Tax Benefit (including those from certain related provincial or territorial programs), and Old Age Security benefit payments may be delayed.
Self-employed persons - If you or your spouse or common-law partner carried on a business in 2006 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2006 has to be filed on or before June 15, 2007. However, if you have a balance owing for 2006, you still have to pay the tax on or before April 30, 2007.
Deceased persons - If you are the legal representative (the executor, administrator, or liquidator) of the estate of an individual who died in 2006, you may have to file a return for 2006 for that individual. See What to do when someone has died for more information.
Note
If you received income in 2006 for a person who died in 2005 or earlier, do not file an individual return for 2006 for that income on behalf of that person. However, you may have to file a T3 Trust Income Tax and Information Return for the estate.
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