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Yes -- you may need to have filed income taxes for at least 3 of the 5 years right before you apply, if required to under the Income Tax Act.
Tax filing is part of citizenship eligibility. You may need to have met your personal income-tax filing obligations for at least three taxation years that fall fully or partly within the five years immediately before your application, where you were required to file under the Income Tax Act. This requirement ties citizenship to your record as a tax resident. Make sure your returns for the relevant years are filed before you apply so this condition is satisfied.
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