Income Tax Act — I-3.3 150
Filing returns of income — general rule 150 (1) Subject to subsection (1.1), a return of income that is in prescribed form and that contains prescribed information shall be filed with the Minister, without notice or demand for the return, for each taxation year of a taxpayer, Corporations (a) in the case of a corporation, by or on behalf of the corporation within six months after the end of the year if (i) at any time in the year the corporation (A) is resident in Canada, (B) carries on business in Canada, unless the corporation’s only revenue from carrying on business in Canada in the year consists of amounts in respect of which tax was payable by the corporation under subsection 212(5.1), (C) has a taxable capital gain (otherwise than from an excluded disposition), or (D) disposes of a taxable Canadian property (otherwise than in an excluded disposition), or (ii) tax under this Part (A) is payable by the corporation for the year, or (B) would be, but for a tax treaty, payable by the corporation for the year (otherwise than in respect of a disposition of taxable Canadian property that is treaty-protected property of the corporation); Deceased individuals (b) in the case of an individual who dies after October of the year and on or before the day that would be the individual’s filing due date for the year if the individual had not died, by the individual’s legal representatives on or before the day that is the later of the day on or before which the return would otherwise be required to be filed and the day that is 6 months after the day of death; Trusts or estates (c) in the case of an estate or trust, within 90 days from the end of the year; Individuals (d) in the case of any other person, on or before (i) the following April 30 by that person or, if the person is unable for any reason to file the return, by the person’s guardian, committee or other legal representative (in this paragraph referred to as the person’s “guardian”), (ii) the following June 15 by that person or, if the person is unable for any reason to file the return, by the person’s guardian where the person is (A) an individual who carried on a business in the year, unless the expenditures made in the course of carrying on the business were primarily the cost or capital cost of tax shelter investments (as defined in subsection 143.2(1)), or (B) at any time in the year a cohabiting spouse or common-law partner (within the meaning assigned by section 122.6) of an individual to whom clause 150(1)(d)(ii)(A) applies, or (iii) where at any time in the year the person is a cohabiting spouse or common-law partner (within the meaning assigned by section 122.6) of an individual to whom paragraph 150(1)(b) applies for the year, on or before the day that is the later of the day on or before which the person’s return would otherwise be required to be filed and the day that is 6 months after the day of the individual’s death; or Designated persons (e) in a case where no person described by paragraph 150(1)(a), 150(1)(b) or 150(1)(d) has filed the return, by such person as is required by notice in writing from the Minister to file the return, within such reasonable time as the notice specifies. Exception (1.1) Subject to subsection (1.2), subsection (1) does not apply to a taxation year of a taxpayer if (a) the taxpayer is a corporation that was a registered charity throughout the year; or (b) the taxpayer is an individual unless (i) tax is payable under this Part by the individual for the year, (ii) where the individual is resident in Canada at any time in the year, the individual has a taxable capital gain or disposes of capital property in the year, (iii) where the individual is non-resident throughout the year, the individual has a taxable capital gain (otherwise than from an excluded disposition) or disposes of a taxable Canadian property (otherwise than in an excluded disposition) in the year, or (iv) at the end of the year the individual’s HBP balance or LLP balance