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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.
Documents you may need to file your taxes include: 1  T4, Statement of Remuneration Paid. 2  T4A, Statement of Pension, Retirement, Annuity, and Other Income. 3  T4A(OAS), Statement of Old Age Security.4  T4A(P), Statement of Canada Pension Plan Benefits. 5  T4E, Statement of Employment Insurance and Other Benefits.ersonal income taxes for 2014 must be filed by May 5th, 2015 but self-employed persons get until June 15, 2015 to file their personal income tax returns.