New to Canada: filing your first tax return

Establish when you became a resident for tax purposes

Residency for tax purposes is not the same as immigration status. The CRA says you become a resident of Canada for income tax purposes when you establish enough residential ties, which for most newcomers is the first day you live in Canada. Significant ties are a home in Canada, a spouse or common-law partner in Canada and dependants in Canada; secondary ties include personal possessions, bank accounts and credit cards, a driver’s licence and provincial health coverage.

Write down the date you arrived to live in Canada and keep evidence of it, such as your travel record or lease. You enter this date on your first return, and it determines which income is reported and how credits are calculated. If your situation is unclear, for example because a spouse remained abroad or you travel frequently, Form NR74, Determination of Residency Status (entering Canada), asks the CRA for its opinion.

Report world income from your arrival date

For the part of the year you were a resident, you report your world income in Canadian dollars: employment, self-employment, investment, rental and pension income from any country. Income earned before you arrived is generally not taxed in Canada, but the CRA asks you to state your net world income for the part of the year before you became a resident, because many federal non-refundable credits are prorated by the number of days you were resident.

Some foreign income may be exempt under a tax treaty, and foreign tax paid on income you report in Canada may qualify for a foreign tax credit. Keep foreign pay records and tax statements, and note the exchange rates or the Bank of Canada annual average rate you used. If you own foreign property above the CRA’s reporting threshold, separate reporting can apply, so tell your preparer about accounts and property held abroad.

File a return to receive benefits and credits

The CRA uses your tax return each year to calculate benefit and credit payments, and states that you must file every year to keep receiving them even if you had little or no income. For newcomers the first year works differently: you can apply for benefit and credit payments before you file your first return. Form RC151 is the application for individuals who become residents of Canada for the Canada Groceries and Essentials Benefit, which the CRA renamed from the GST/HST credit as of July 2026 with the same eligibility criteria.

Families with children under 18 apply for the Canada child benefit through their CRA account or on Form RC66. Newcomers must also complete Schedule RC66SCH, Status in Canada and Statement of Income, and if a spouse or partner was a non-resident for part of the year, Form CTB9 reports that person’s income. Eligibility requires being a resident of Canada for tax purposes and meeting the status conditions listed by the CRA.

Ontario administers additional credits through the federal return, so filing on time in Canada also starts provincial payments. Amounts and names of programs change; check the current CRA guidance for the year you file.

Get the identifiers and accounts you need

You need a social insurance number to work in Canada and to receive benefit and credit payments; the CRA notes that a temporary tax number can be used by people who are not eligible for a SIN. Apply for a SIN as soon as you arrive and make sure employers and banks record your name exactly as it appears on your SIN documents, because mismatches cause slips to go missing from your CRA account.

Register for a CRA account after your first return is assessed. It lets you view slips, notices and benefit payments, sign up for direct deposit and authorize a representative. Open a Canadian bank account for direct deposit; cheques mailed to a changing address are a frequent cause of missed payments.

Know the deadline and what to bring

The CRA says a newcomer must file a return for the year they become a resident, by the regular due date the following spring. For someone who arrived in 2026, that means filing a 2026 return in early 2027; check the current CRA guidance for the exact date, which for most individuals falls at the end of April. Filing on time matters even when no tax is owing, because benefits start from the return.

Bring your arrival date and proof, immigration documents, SIN, Canadian slips, foreign income records for the whole year separated at the arrival date, foreign tax paid, rent or property tax paid in Ontario, tuition certificates, and details of your spouse, partner and children including their income and status. A first return with complete information avoids a review letter and a delay in benefits.