[nsavage]

I don't think this is correct by law. I'm pretty sure you're required to file a return if you earned any income in a fiscal year.

That being said, de facto you are correct. The CRA will chase you if they think you owe them money, but is happy never receiving your returns if they owe you money.

[smnrchrds]

You may be right. This area is too complex for me to make a certain declaration about.