New h1B stamping in Toronto-do I have to file I-824?

[Lucky_2007]

I am going to get my first H1B stamp through Toronto, which is different from POE in my I797 (home country). My question is :

Do I HAVE TO file a I-824?

Did everyone going to Canada for the first time H1b stamping file I-824 ?

Any suggestion would be greatly appreciated!

Thanks!