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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.
There are several reasons why you may want to file or efile a 2016 tax return even if you do not meet the minimum income requirements: 1  If you had taxes withheld from your pay, you must file a tax return to receive a tax refund. 2  If you qualify, you must file a return to receive the refundable Earned Income Tax Credit.