Filing Taxes as a New Immigrant in Canada
File a Canadian tax return by April 30 of the next year, even if you earned little. You report worldwide income from the date you became a tax resident, for most newcomers the first day you live in Canada. Filing is how the CRA pays the Canada Child Benefit and the Canada Groceries and Essentials Benefit (formerly the GST/HST credit). Income from before you arrived is not taxed in Canada.
When do you become a Canadian tax resident?
Canada uses a residential ties test to determine tax residency, not citizenship or immigration status. For most newcomers, tax residency starts the first day you live in Canada.
Significant residential ties include:
- A home in Canada (owned or rented)
- A spouse or common-law partner in Canada
- Dependants (children) in Canada
Secondary residential ties that may be relevant:
- Economic ties, such as Canadian bank accounts or credit cards
- A Canadian driver's licence
- Personal property, such as a car or furniture
- Social ties, such as memberships in recreational organizations or ethnocultural groups
- Health insurance with a Canadian province or territory
- A Canadian passport
The rule
You become a resident for income tax purposes when you have enough residential ties in Canada, not by immigration status.
How do you get your Social Insurance Number (SIN)?
A Social Insurance Number (SIN) is a 9-digit number issued by Service Canada. The CRA says you need a SIN to work in Canada, get benefit and credit payments, and open most types of bank accounts.
Where to apply
In person at a Service Canada office, or online at canada.ca/social-insurance-number. Service Canada says to apply online for faster processing. There is no fee to apply.
What to bring
Permanent Resident card, or your Confirmation of Permanent Residence (COPR) if you use it within one year of becoming a permanent resident (after that, the PR card is required). Bring your passport.
How long it takes
In person: if everything is in order, you get your SIN during your visit. A temporary resident's SIN starts with 9 and has an expiry date, which can be extended.
Protect your SIN
Your SIN is sensitive personal information. The CRA says it's important to protect your SIN, so share it only when it is needed.
When is your first return due, and what income do you report?
| Key date | Details |
|---|---|
| Filing deadline | April 30 of the year following the tax year (e.g., April 30, 2026 for the 2025 tax year). If you or your spouse or common-law partner are self-employed, the deadline is June 15. |
| Tax year | January 1 to December 31. As a newcomer, your first return covers the part of the year from the day you became a resident to December 31. |
| Filing method | NETFILE-certified tax software (online, some are free), free tax clinics run by volunteers (for people with a modest income and a simple tax situation), or a paper return by mail. |
| Quebec residents | If you live in Quebec, you also need to file a provincial return each year with Revenu Québec, as well as your federal return with the CRA. The CRA administers taxes for most other provinces and territories, so their tax is collected through the single federal return. |
As a Canadian tax resident, you must report your worldwide income from the date you became a tax resident. This includes:
- Employment income earned in Canada after your arrival date
- Self-employment income earned in Canada
- Foreign income earned after your arrival date (from your home country or elsewhere)
- Investment income (dividends, interest, capital gains) from any country after arrival
- Rental income from Canadian or foreign properties
Which benefits does filing unlock?
- Canada Child Benefit (CCB)
- Tax-free monthly payment for families with children under 18. The amount is based on adjusted family net income and the number and age of your children, so lower-income families generally receive more. Newcomers usually apply with Form RC66 and the RC66SCH schedule (which asks for your status in Canada and your world income for the period before you arrived).
- Canada Groceries and Essentials Benefit (CGEB), formerly the GST/HST credit
- A tax-free quarterly payment that helps low- and modest-income individuals and families with the cost of groceries and other day-to-day essentials. In most cases the CRA automatically considers you for benefit and credit payments when you file, but new residents of Canada must apply, using Form RC151.
- Ontario Trillium Benefit (OTB): Ontario residents
- Combines three credits: Ontario Energy and Property Tax Credit, Ontario Sales Tax Credit, and Northern Ontario Energy Credit. Paid on the 10th of each month starting in July 2026, or in one payment if the year's amount is $500 or less.
- Alberta Child and Family Benefit
- A tax-free amount paid to families that have children under 18 years of age, administered by the CRA.
- Canada Workers Benefit (CWB)
- A refundable tax credit to help individuals and families who are working and earning a low income. You claim it on your return, so filing is required to receive it, and advance payments (ACWB) also depend on filing.
- Canada Carbon Rebate: ended in 2025
- On March 15, 2025, the Government of Canada stopped the federal fuel charge and the Canada Carbon Rebate for individuals. If you were eligible but have not yet filed your return for 2021, 2022, 2023 or 2024, the CRA says you can still receive those payments once the returns are assessed.
How do the TFSA and RRSP work for a new resident?
TFSA: Tax-Free Savings Account
- To open one, you must be a resident of Canada for income tax purposes, 18 or older, with a valid SIN (in some provinces and territories you must be 19 to enter a contract)
- Contributions are not tax-deductible, unlike an RRSP
- Contributions and the interest, dividends or capital gains you earn are generally tax-free, even when you withdraw
- You do not need to have earned income to open or contribute to a TFSA
- As a new resident, your contribution room only begins to accumulate in your year of residency. You do not get room for prior years
- The TFSA dollar limit is $7,000 for 2026
RRSP: Registered Retirement Savings Plan
- Contributions are tax-deductible (they can reduce the tax you owe)
- Tax is withheld when you withdraw
- Contribution room = 18% of prior year earned income, up to the annual limit
- In the year you turn 71, you have to withdraw your RRSPs, transfer them to a RRIF or use them to buy an annuity
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What do people ask?
Do immigrants pay taxes in Canada?
Yes. Once you become a Canadian tax resident, you report your worldwide income from that date and pay tax on it like any other resident. Residency depends on residential ties such as a home, a spouse or dependants in Canada, not on your immigration status. For most newcomers it starts the first day you live in Canada. The CRA page for newcomers to Canada sets out the ties it looks at.
What tax benefits can new immigrants get in Canada?
The main ones are the Canada Child Benefit, the Canada Groceries and Essentials Benefit (CGEB, formerly the GST/HST credit) and the Canada Workers Benefit, plus provincial programs such as the Ontario Trillium Benefit. Newcomers usually apply for the child benefit with Form RC66 and its RC66SCH schedule, which also covers the CGEB; a new resident who is not eligible for the child benefit applies for the CGEB with Form RC151. Each depends on filing a return. Our First 30 Days in Canada guide puts these forms in order with your other first steps.
Do I need to file a tax return if I had no income in Canada?
The CRA's list of who has to file includes anyone who wants to begin or continue getting benefits such as the Canada Child Benefit or the Canada Groceries and Essentials Benefit, and a spouse or common-law partner also has to file. The CRA uses your return each year to calculate your benefit and credit payments, even if you have no income to report, and it records your RRSP room. To keep the child benefit, both partners file every year, even with no income. Our First 30 Days in Canada guide covers the forms to send first.
Do I need to report the money I brought from my home country?
No, not as income. Money you bring to Canada is generally not income and is not taxed. At the border, though, you must declare currency and monetary instruments of CAN$10,000 or more to the CBSA. Interest, dividends or capital gains that money earns after you become a tax resident are reportable. Our Banking and Credit guide explains the border and transfer reporting rules.
What happens if I miss the April 30 filing deadline?
If you owe tax and file late, the CRA generally charges 5% of the balance owing plus 1% for each full month late, up to 12 months. Interest also runs on any unpaid balance, and repeat late filers can face higher penalties. The penalty is a share of the balance owing, so with no balance there is none, but filing late can delay your benefit and credit payments. The CRA page on penalties and interest has the current rates.
Do international students and temporary workers have to file a Canadian tax return?
It depends on your tax residency and your income. The CRA says an international student may be a resident, a non-resident, a deemed resident or a deemed non-resident, based on the residential ties they have with Canada. A study or work permit does not decide tax residency on its own; your ties to Canada do. A new resident applies for the Canada Groceries and Essentials Benefit (formerly the GST/HST credit) with Form RC151. Our Working While Studying guide covers the work side.
When do I become a tax resident if I land but my family stays abroad for a while?
It depends on your residential ties, so there is no single date. A home you live in, plus a spouse or dependants who join you, generally makes you a resident from that date. If you rent a home but your family stays abroad for some months, the date is less clear. It changes what income you report, so confirm it with the CRA or a tax professional. The CRA page for newcomers to Canada lists the ties.
Official sources
This page is based on law and policy published by the Government of Canada.