Which statements are accurate for reasons why students should be filing returns every year after they turn age 18 regardless of how small their income is:

I. Will always receive a tax refund.

II. May be eligible to receive the Goods and Services Tax (GST) credit.

III. May be eligible to claim a non-refundable tax credit for tuition (even if the tuition tax credit is not used in the year to reduce taxes, Canada Revenue Agency (CRA) will be made aware of these credits to carry forward for use in future years).

IV. May be eligible to claim a non-refundable tax credit for interest on qualifying student loans (even if the interest is not claimed, it can be carried forward to any of the following five years). V. May be eligible to claim a deduction for moving expenses.

VI. May be eligible to build up Registered Retirement Savings Plan (RRSP) contribution room if there is earned income.

a) I, III, IV, V, and VI

b) I, II, IV, and VI

c) I, II, III, IV, and VI

d) II, III, IV, V, and VI

e) All the responses