Once you become a PR, do you need to file a tax return even if you have no income? It may sound foolish that one doesnt have any income at all. However in the case of most newcomers it would be a few months or even many months before they get a job. In other cases (like myself), there may be a huge span of time before the PR actually starts living and working in Canada. I became a PR in October 2010. I plan to start living there may be a year later. Until that time I have no income whatsoever so I obviously pay no taxes. Do I still need to go through the ritual of filing a return stating ZERO income?