How to File a Blank Tax Return for the Canada Revenue Agency

Canadian tax forms are relatively well laid out and easy to follow.

Canadians who earned no income in a calendar year are not required to file a tax return with the Canada Revenue Agency for that year. However, you may still want to file a blank return, the most common reason being that your spouse is filing a return and wants to claim you as a dependent. Other reasons for filing a blank tax return may include wanting to claim certain tax credits, such as the GST/HST Credit or the Canada Child Tax Credit. In any case, filing a blank CRA tax return is easy and quick.

Instructions

1. Get the required tax forms on the CRA website (see Resource). Click on your province of residence as of Dec. 31 of the tax year for which you are filing. Where you worked or lived during the year does not matter, it is where you resided on Dec. 31 that determines your province for the purposes of tax filing. You will need the T1 General—Income Tax and Benefit Return Form, the Schedule 1—Federal Tax form, and the provincial Form 428 (see References for federal forms).

2. Enter $0 in the following line items of the Schedule 1—Federal Tax form: Total federal non-refundable tax credits at the bottom of Page 1; Taxable Income at the top of Page 2; and Net Federal Tax at the bottom of Page 2.

3. Enter $0 in the following line items of the provincial form 428: Total provincial non-refundable tax credits at the bottom of Page 1 and Taxable Income at the top of Page 2.

4. Enter $0 in the following items of your T1 General Income Tax and Benefit Return form: Total Income at the bottom of Page 2; Taxable Income at the bottom of Page 3; and Net federal tax, provincial tax and total payable at the top of Page 4.

5. Mail all three forms to the the tax center for your region. You will find the addresses on the Canada Revenue Agency website (see References).

Tips & Warnings

• Consider including a letter in your tax filing explaining why you have no income to declare for the year, especially if you reported taxable income in recent previous years. The CRA typically likes to receive as much information as possible, and you will minimize the likelihood of having your return scrutinized.

• You must file a tax return if you earned any type of income, even if you have enough deductions to declare a net taxable income of $0.

References

• CRA: Income Tax and Benefit Guide—2009
• CRA: Schedule 1 - Federal Tax
• CRA: Form ON428, Ontario Tax
• CRA: T1 Income Tax and Benefit Return
• CRA: Where to Send Your T1 Return

Resources

• CRA: General Income Tax and Benefit Package