毎年これからの時期出てくる話題ですね。CRAのウェブサイトに回答はのっています。まだ2005年のままですが。
http://www.cra-arc.gc.ca/E/pub/tg/5000-g/5000-g-03-05e.html
>来年1月の帰国に伴い、T4の申請をしなければならないとの事ですが、もし税金などから控除された差額を受け取りたいと思わなければ、真性の必要はないのでしょうか?
Do you have to file a return?
You have to file a return for 2005 if any of the following situations apply:
You have to pay tax for 2005.
We sent you a request to file a return.
You disposed of property in 2005 (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 2004 return).
You have to repay any of your Old Age Security or Employment Insurance benefits. See line 235 for details.
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).
You have to contribute to the Canada Pension Plan (CPP). This can apply if, for 2005, the total of your net self-employment income and pensionable employment income is more than $3,500. See line 222 for details.
Even if none of these requirements applies, you still may want to file a return if any of the following situations apply:
You want to claim a refund.
You want to apply for the GST/HST credit. For example, you may be eligible if you turn 19 before April 2007.
You or your spouse or common-law partner wants to begin or continue receiving Canada Child Tax Benefit payments.
You have incurred a non-capital loss (see line 236) in 2005 that you want to be able to apply in other years.
You want to carry forward the unused portion of your tuition and education amounts (see line 323).
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.