The following information applies only for the first tax year that you are a new resident of Canada for income tax purposes. After your first tax year in Canada, you are no longer considered a newcomer for income tax purposes.
If you immigrate to Canada, we consider you to have acquired (deemed acquisition) almost all your properties at fair market value on the day you immigrated. If you are re-establishing Canadian residency and you had a deemed disposition when you left Canada, see Dispositions of property.
You become a resident of Canada for income tax purposes when you establish significant residential ties in Canada. You usually establish these ties on the date you arrive in Canada.
Newcomers to Canada who have established residential ties with Canada may be:
If you were a resident of Canada in an earlier year, and you are now a non-resident, you will be considered a Canadian resident for income tax purposes when you move back to Canada and re-establish your residential ties.
Residential ties in Canada include:
Other ties that may be relevant include:
For more information about residency status, see Residency - Individuals or Interpretation Bulletin IT-221, Determination of an Individual's Residence Status.
If you want an opinion about your residency status, complete and submit Form NR74, Determination of Residency Status (Entering Canada).
As a resident of Canada for income tax purposes for part or all of a tax year (January 1 to December 31), you must file a tax return if you:
Even if you have no income to report or tax to pay, you may be eligible for certain payments or credits. In order to receive the following payments or credits, you must file an income tax return.
For more information, see "Do you have to file a return?" in the General Income Tax and Benefit Guide.
As a newcomer to Canada, you should be aware that most individuals who reside in Canada file only one income tax return for the tax year, because the Canadian government collects taxes on behalf of all provinces and territories except the Province of Quebec.
For the tax year that you are a newcomer to Canada and for each tax year that you continue to be a resident of Canada for income tax purposes, use the General Income Tax and Benefit Package for the province or territory where you resided on December 31 of the tax year.
Generally, your income tax return has to be filed on or before:
A balance of tax owing must be paid on or before April 30 of the year after the tax year, regardless of the due date of the tax return.
For the part of the tax year that you were not a resident of Canada
You pay Canadian income tax on Canadian source income.
For the part of the tax year that you were a resident of Canada
You have to report your world income (income from all sources, both inside and outside Canada) earned after becoming a resident of Canada for income tax purposes on your Canadian tax return.
For more information about income you have to report and credits you can ask for as a newcomer to Canada, see Pamphlet T4055, Newcomers to Canada.
As a newcomer to Canada, you may be eligible for the goods and services/harmonized sales tax (GST/HST) credit, the Canada child tax benefit (CCTB), and the Universal Child Care Benefit (UCCB) payments in the year you became a resident of Canada.