这个是加拿大官方规定，列出什么人需要报税：
Do you have to file a return?
File a return for 2018 if:
- you have to pay tax for the year
- want to claim a refund
- you want to claim the working income tax benefit (WITB) or you received WITB advance payments in the year
- you or your spouse or common-law partner want to begin or continue receiving the following payments (including any related provincial or territorial payments):
- Canada child benefit (CCB)
- GST⁄HST credit
- guaranteed income supplement (GIS)
If you have a spouse or common-law partner, they also have to file a return.
- the CRA sent you a request to file a return
- you and your spouse or common-law partner are jointly electing to split pension income. See lines 115, 116, 129, and 210
- you disposed of capital property (which could be a principal residence) or you realized a taxable capital gain in the year
- you have to repay all or part of your old age security or employment insurance benefits. See line 235
- you have not repaid all the amounts you withdrew from your registered retirement savings plan (RRSP) under the Home Buyers’ Plan or the Lifelong Learning Plan
- you have to contribute to the Canada Pension Plan (CPP) for 2018. This can apply if your total net self-employment income and pensionable employment income is more than $3,500. See line 222
- you are paying employment insurance premiums on self-employment income or other eligible earnings. See lines 317 and 430
- you have incurred a non-capital loss in the year that you want to be able to apply in other years. See line 236
- you want to transfer or carry forward to a future year the unused part of your tuition fees. See line 323
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you want to report income that would allow you to contribute to an RRSP, a pooled registered pension plan (PRPP), or a specified pension plan (SPP) to keep your maximum deduction limit (see Schedule 7) for future years up to date
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you want to carry forward to a future year the unused investment tax credit on expenditures you incurred during the current year. See line 412
