Tax filing circumstances are the specific situations in which you are required to file a tax return with the appropriate government agency. A few circumstances are:-

Self-employment income: If you are self-employed or earn income from a business you own, you may have to file a T1 income tax return and a T2125 form to report your business income and expenses.

Investment income: If you earn income from investments such as stocks, bonds, or mutual funds, you may have to file a T1 income tax return and report this income on a T5 form.

Rental income: If you earn rental income from a property you own, you may have to file a T1 income tax return and report this income on a T776 form.

Foreign income: If you earned income from outside of Canada, you may have to file a T1 income tax return and report this income on a T1135 form.

Estate and gift taxes: If you inherit assets or receive gifts, you may be subject to estate and gift taxes. These taxes can be complex, and it is important to seek the advice of a qualified tax professional.

Business taxes: If you own a business, you will need to pay various taxes, including income tax, payroll taxes, and sales tax. You will also need to keep careful records of your business income and expenses and file regular tax returns.

Some tax preparers try to make it look like taxes are some kind of black magic. While it isn’t simple to learn how to do taxes, it’s not impossible, either. Tax software is so popular because so much of what tax preparers do is a software kind of task: accurate, but repetitive. Federal and state income tax filing is a perfect example of this.

The good thing about income tax filing software is that you only need to give information one time. For example, both state and federal governments want to tax your income, so if you state your income once, you can fill it in on both forms.

To handle these special tax circumstances, it is important to stay organized and keep accurate records of all income and expenses. You may also want to work with a qualified tax professional that can help you understand the specific tax rules and requirements that apply to your situation, and help you navigate the tax filing process. It is also important to stay up-to-date on changes to tax laws and regulations that may affect your tax situation. If your client has income from multiple sources, accountants will need to report all of this income on their tax returns.