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Q: If Karen has no income for the year of assessment (i.e. no employment and other types of income), does she need to file her income tax return?

A: If she has already registered for a tax file number, then yes, she needs to file her income tax return annually even she has no income. However, if she does not have any tax file number registered, then she does not need to file the income tax return.

Wishing you plentiful tax savings!

Zen Chow

YYC Tax Guru

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