Final answer:
The claim that one must file a tax return only if requested by the Canada Revenue Agency is false. Canadian residents typically must file annually, similar to U.S. residents who file a tax form by mid-April every year, and various personal circumstances can influence this requirement.
Step-by-step explanation:
The statement that you only have to file a personal tax return by April 30 each year if the Canada Revenue Agency sent you a request to file is false. In Canada, individuals are required to file a tax return if they owe tax or want to receive a refund for overpaid taxes throughout the tax year. For many Canadian residents, filing a tax return is an annual obligation, regardless of whether they've received a request from the CRA. This process is similar in the United States, as described, where U.S. citizens and residents are required to file an income tax form by mid-April every year.
Certain conditions and exceptions can modify this requirement, such as if your income is below a certain threshold or if you have particular deductions or credits to claim. For instance, if you are married or have children, or if there are specific circumstances that affect your tax liability, these factors can alter the amount of tax you owe. Understanding the particulars of one's personal situation is essential to determining their tax filing obligations.