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Definitely best to file/have filed the taxes!
But if you have no income, really, then it doesn't serve much- I think the point of checking CRA records is to see if one is/has been employed in Canada during the eligibility period, which further proves they were physically present in Canada.
If they were in Canada with no income (hence no employment history), having filed taxes doesn't really help there.
It is good to file when you have no income. It would allow you to gain benefits such as child care benefits and / or GST rebates.
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