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Most Canadian residents are required to file an income tax return for the income they have earned in the previous year. You must file a return if you owe taxes to the government or if you have earnings on which you are required to make contributions towards the Canadian Pension Plan (CPP) .There are other criteria for filing taxes as well.f you owe tax to the government and/or don't file your taxes by the due date, you will be liable to pay interest and penalties to the Canada Revenue Agency (CRA) . Compound daily interest is charged on the unpaid amounts starting from May 1, at a prescribed interest rate.
If you file your return electronically (EFILE and NETFILE), we generally take as little as eight business days to process it. If you file your return on paper, we generally take four to six weeks to process it. We may take longer to process your return if we select it for a more detailed review.For more information, go to Review of your tax return by the CRA. If you choose to use direct deposit, you could get your refund faster.he Canada Revenue Agency will pay you compound daily interest on your tax refund for 2014. The calculation starts on the latest of these three dates: 1  May 31 st, 2015. 2  the 31 st day after you file your return. 3  the day after you overpaid your taxes.