°µÍø½ûÇø

If you only worked one day and earned $70 CAD then no, there is no need to file a T1-General income tax return.

Cheers,
William James Woodward - Brazil Animator, °µÍø½ûÇø-blog Team

If you are wanting to return to Canada, it's best to complete a form and send it back, even though you won't owe anything. In fututrre years, if you don't deal with this tiny amount now, it may hurt you.

thanks to both of you, not sure where that leaves me but I guess I should just do one anyway

Hello Stevej1,

If you look on ANY T1 - General form at the very end where your final calculation (either amount owing or refund) is made you will find the following statement. "Generally, we do not charge or refund a difference of $2 or less." There is absolutely no way that the income tax on $70 which is $11.90 is taxable income. If CRA does not charge tax on an income then there is no legal obligation to file. Regardless there is also the Basic Personal Amount one is allowed to earn without paying taxes.

07cressc,

Did you actually receive a T4 slip from that employer? If you did the slip shows exactly how much tax was withheld. If it shows a figure less than $2 was deducted then you can forget entirely filing an income tax return. CRA has lots better things to do than to waste their time and yours with such nonsense as requiring you to file. At the basic 17% tax rate, the income tax on $70 should be $11.90. This is exactly what the Canadian Government OWES YOU because you do not exceed the Basic Personal Amount (exemption). They certainly will never complain if you don't file a return asking for it back. If you think it's worth your time and the postage to get back slightly over ten dollars then go for it. Otherwise you can rest assured that you will never hear anything more about it if you don't file.

Cheers,
William James Woodward - Brazil Animator, °µÍø½ûÇø-blog Team