Itu2019s always a good idea to file a tax return in Canada when you turn 18 (and all future years for that matter) even though you do not have to from a technical standpoint. The reason behind that is, even though you have no income, but you can still be eligible for the GST/HST refundable credits (government will be sending you money if you are eligible) and it also u201cgets you on the booksu201d with CRA.We at Eccountant always advise people to file a return even if they donu2019t have to. Just file a nil return. Itu2019s good to stay off the CRA radar.The following is a list of circumstances which require you to file a tax return in CanadaIf you have a tax liability you obviously must fileIf you have earnings that are subject to CPP contributions payable (i.e. self-employment income)You received a request from the CRA to file your tax return (even if you have no taxes or CPP owing)You withdrew amounts from an RRSP under the Home Buyers Plan or the Lifelong Learning PlanYou sold investments or other capital property (i.e. stocks, real estate, other property)Few Points to Note: u2013Loans are not income because they must be repaid therefore would not be considered taxable income and it does not have to be reported.The CPP refers to the Canada Pension Plan which is the pension system Canadians pay into during their working life. On an annual basis, those who are employed or self-employed make contributions and then when they retire (as early as age 60) they can begin drawing their pension income. QPP replaces the CPP for Quebec residents.You can find more information related to this on the CRA website, please find below the link to it: u2013CRAMore Information