I don't believe there is a line for each job, it's just based on your total income.For federal returns you don't need to file if you make under $9,600 (your basic personal credit that everyone gets), for provincial it's around $8,500 I think.It's best to always file because:1. You might owe when you think you don't, and get nailed later down the road.2. You don't get your GST cheque unless you file each year. Thats probably $300 you could have just for doing your taxes.3. If you made under $10,000 you will most likely get a return.
Each Canadian taxapyer is allowed $9600 a year as a personal tax exemption, and therefore the taxpayer earning less than that amount does not have to pay taxes. In other words, if the CRA has audited you and noted that you only made $1200 for the year, the CRA auditor would not bother you to pay taxes. However, it is still a good idea to file a Canadian tax return because of claiming the government assistance like GST and rental tax credit.DETAILED DISCUSSION:Do you have to file a return? You have to file a return for 2007 if any of the following situations apply:Â·You have to pay tax for 2007. Â·We (the Canada Revenue Agency) sent you a request to file a return. Â·You and your spouse or common-law partner elected to split pension income for 2007. See line 115 - Other pensions or superannuation, and line 129 - RRSP income, for details Â·You disposed of property in 2007 (for example, if you sold real estate or shares) or you realized a taxable capital gain (for example, if a mutual fund or trust attributed amounts to you, or you are reporting a capital gains reserve you claimed on your 2006 return). Â·You have to repay any of your Old Age Security or Employment Insurance benefits. See line 235 - Social benefits repayment, for details. Â·You have not repaid all of the amounts you withdrew from your registered retirement savings plan (RRSP) under the Home Buyers' Plan or the Lifelong Learning Plan. For details, see Guide RC4135 - Home Buyers' Plan (HBP) or Guide RC4112 - Lifelong Learning Plan (LLP). Â·You have to contribute to the Canada Pension Plan (CPP). This can apply if, for 2007, the total of your net self-employment income and pensionable employment income is more than $3,500. See line 222 - Deduction for CPP or QPP contributions on self-employment and other earnings. Even if none of these requirements apply, you may still want to file a return to receive certain benefits and credits. See Benefits of filing a return.Benefits of filing a return You may want to file a return if any of the following applies to you:Â·You want to claim a refund. Â·You want to apply for the GST/HST credit. For example, you may be eligible if you turn 19 before April 2009. Â·You or your spouse or common-law partner want to begin or continue receiving Canada Child Tax Benefit payments. Â·You have incurred a non-capital loss (see line 236) in 2007 that you want to be able to apply in other years. Â·You want to carry forward or transfer the unused portion of your tuition, education, and textbook amounts (see line 323 and line 324). Â·You want to report income for which you could contribute to an RRSP, in order to keep your RRSP deduction limit for future years up to date. Â·You want to carry forward the unused investment tax credit on expenditures you incurred during the current year (see line 412). Â·You receive the Guaranteed Income Supplement or Allowance benefits under the Old Age Security Program. You can usually renew your benefit simply by filing your return by April 30. If you choose not to file a return, you will have to complete a renewal application form. This form is available from the Service Canada website.