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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.
1. I did NOT efile or file a federal tax return for Tax Year 2014 by April 15, 2015, but I expect a refund. In general, you will not face penalties, but you must file a return to claim your refund. You will have 3 years from April 15, 2015 to file a 2014 Tax Return and claim your tax refund.f you file your tax return after the deadline, and you did not get an extension, then you will be assessed a penalty of 5% of your balance due per month. The failure-to-file penalty amount will be reduced by the amount you owe for failure-to-pay.