如果自己absolutely sure你没有tax owing, 其实无所谓什么时候file. 如果政府欠你钱的话,他们是会付你利息的。但是利率比较低。The interest rate paid to non-corporate taxpayers on overpayments is 2 points less than the CRA prescribed rate. The interest rate used to calculate taxable benefits for employees and shareholders from interest-free and low interest loans and the interest rate paid to corporate taxpayers on overpayments will be will be 4 points less than the CRA prescribed rate.
但是有些时候有些人认为自己不欠钱,结果CRA assess出来欠钱,这样如果没有file on time的话,在交interested 的同时还要交罚款。
我个人觉得按时file, 做一个4好公民,让自己的钱入袋为安比较好。