section 150 of the income tax act states that you shall do a tax return but the word shall cannot be used to mean the word must it's civil law. you are under no obligation to do any tax returns at any time and if the CRA really wants you to do a tax return they will request an order from Tax Court to have you do them but only in rare circumstances. Tax Court is a joke and is only a Tribunal designed to give everybody a sense of comfort knowing that there's a way to fight the CRA in court. there is, we do it in the superior court of the province in which you live as opposed to wasting our time with the federal tax court or federal tribunal. you do not have to pay tax and if you want to never pay tax again for the rest of your life please let me know! do it on my website Www.kevinjjohnston.com