For better or worse
If your marital status changed during the 2006 tax year, the calculation of benefits and credits paid by the Canada Revenue Agency (CRA) could be affected. You should notify the CRA of the change, in writing, as soon as possible after it takes place, and also updated your marital status on your 2006 tax return.  In some situations, you may be eligible for additional Canada Child Tax Benefit (CCTB) and/or goods and services tax/harmonized sales tax (GST/HST) credit payments. Notifying the CRA of this change also ensures that you are not subject to CCTB or GST/HST credit overpayments, and that your benefit and credit entitlements are correct.
www.cra-arc.gc.ca/benefits/marital-e.html

Missing slips or receipts
Even if you are missing slips and receipts, don’t hesitate to file your income tax and benefit return with CRA by May 2, 2007. For self-employed individuals and their spouses or common-law partners, the tax filing deadline is June 15. Regardless of your filing deadline, you have to pay amounts owing by May 2, 2007.

If you receive the goods and services tax harmonized sales tax credit or the Canada Child Tax Benefit, filing on time will avoid disruption of these benefits.

You should contact your payer if you have not received your information slips. If you cannot receive your information by the filing deadline, use your pay stubs, bank statements, or other records to estimate your income and deductions. If you file a paper return, attach a note to your return to tell the CRA which slips are missing.  If the information on your slips is different from your estimates, send them to the CRA separately for an adjustment to your return.  You can also log on to My Account on the CRA Website and use the “Change my return” option to make the changes yourself.  If you file electronically and the CRA later asks for your slips, you’ll be able to explain your situation at that time.
www.cra-arc.gc.ca/tax.individuals/menu-e.html

Cheque for your child
If your child is under age of 18 and works part-time or full-time, he or she may be entitled to a refund on taxes withheld from the income earned if his or her income is below the basic personal amount of $8,012.  Even if no tax was withheld, filing an income tax and benefits return to report the income will increase your child’s registered retirement savings plan contribution limit for future years.

Once your child is 19, he or she could be entitled to the goods and services tax/harmonized sales tax (GST/HST) credit, as well as provincial programs that are related to that credit.
www.cra-arc.gc.ca/tax/individuals/menu-e.html