It's never too late to file tax for 2019 and 2020.
Thank you, but I don't need to file taxes If I have no income and capital gains for the year. Also, I found an interesting post from other threads, so leaving it here
I am copying & pasting a response from another group which I think perfectly answers this question:>>>>>>
A lot of people think that the following statement is true:
If you earned income in a year, you must file a tax return.
This is simply and outright wrong. Here is the official list:
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/you-have-file-a-return.html
If you don't owe any taxes, you don't have to file, even if you worked. If you only have a classic T4 job, the employer will take your tax away at the source.
Of course, it is always advisable to file a tax return because most people get a refund. But there is nothing wrong with not filing if you are a standard T4 employee.
A lot of people also think that this is true:
You must have filed three tax returns to be able to apply for citizenship.
This is, again, incorrect. You only need to comply with the tax filing requirements for three years. The form asks you for two things:
Were you required to file? Did you file?
If your answer is No-No, it counts as one of those three years.
If your answer is No-Yes, it counts as one of those three years.
If your answer is Yes-Yes, it counts as one of those three years.
Only if your answer is Yes-No does it not count as one of those three years.
Source: Section 5 (1) (c) (iii) of the Citizenship Act.
Also, a lot of people think that this is true:
It is January 2019. So if you haven't filed for 2018, you can't apply for citizenship until you filed taxes if you were required to file.
This is, again, incorrect. See here:
https://www.canadavisa.com/canada-immigration-discussion-board/threads/service-annoucement-tax-filing-requirements-for-early-2019-applicants.608739/
