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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.
You must file a federal income tax return for any tax year in which your gross income is equal to or greater than the personal exemption amount and standard deduction combined (per the Form 1040 Instructions for the corresponding tax year). Generally, you need to file returns going back six years. Copy: You can request a copy of your tax return, but in most cases you must pay a fee to do so (currently $50). 2  Use Form 4506, Request for Copy of Tax Return (PDF), to request a copy of your tax return. 3  Copies of Forms 1040, 1040A, and 1040EZ are generally available for 7 years from the date you filed the return.