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Commercial Pilot Licence (CPAER) – Canada · Question

In Canada, under what circumstance is an individual generally required to file an income tax return?

Even if no tax is owing, an individual is generally required to file an income tax return if they disposed of capital property, such as a principal residence, i

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Question: In Canada, under what circumstance is an individual generally required to file an income tax return?

Answer options:

  • Only if they owe tax to the Canada Revenue Agency (CRA).
  • If they are employed, regardless of income level. ✅ If they sold a principal residence in the year.
  • If they received employment income, regardless of amount, and deductions were withheld.

Correct answer: If they sold a principal residence in the year.

Explanation: Even if no tax is owing, an individual is generally required to file an income tax return if they disposed of capital property, such as a principal residence, in the year, as per CRA guidelines.

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