well, I found the answer in here https://www.canada.ca/en/immigration-refugees-citizenship/corporate/publications-manuals/operational-bulletins-manuals/canadian-citizenship/grant/residence/income-tax-filing.html
section "Taxation years".
@citzjan2020 have you had the answer for your question? I'm in the same situation here.
I'm gonna to apply soon, but I didn't filed the tax for 2020 yet.
Thanks