You don't need to file the tax every year. However, if you own the money to CCRA, they will charge you high interest on the balance. Know a college who file the tax every two or three years. He just need a tax form for 2001 and file it.
And I don't think there will be any relationship between file tax and immigration status. Tax is base on the residency not your immigrant status.
Don't know about his immigrant status.
