No matter you have any income or not, you should file your tax return. You may qualify lots of benefits for low incomers. if you don't file tax return, you will be disqualified. Pick up a General tax return Guide and read it through, just take it as an English reading exercise, you will find answers to every question on how to fill every line of the form or references for the question. Your knowledge about tax will be greatly improved and you will be benefited for rest of your life.For Example,how to utilize RRSP, Tuition Fees,Transfers,Home Buy Plan etc. to reduce your tax to the most extent. that's my personal experience.