The first thing you should think about is your residency status. Bear in mind that your residency status is for tax purposes and it is different from your immigration status. You may be resident under tax rules even though you are not a permanent resident under the immigration rules.
For example, several people arrive in Canada with work or study permit and their SIN number starts with "9". In that case, they can be considered resident for tax but temporary resident for immigration purposes.
Second, for you to determine your residency status, you need know what CRA takes into consideration. CRA uses the term significant residential ties, which includes: a home in Canada; a spouse or common-law partner in Canada; dependants in Canada. If you fit in one of these conditions, you will likely be considered as resident for tax purposes.
Third, there are other conditions as well to be taken into consideration, which may be tricky for most of newcomers. If you are unsure about your residency status, you can file a Form NR74 to CRA and they will respond with your status.
Once you know your residency status, then you can determine whether or not you should file your tax return.
At iRefund we can help you with your tax return and your GST/HST credit application.
Start your tax return process using this link: Tax Organizer