Canadian Income Tax for New Immigrants

Learning how income tax filing works is one of the first important steps for newcomers to Canada. Filing can help determine whether too much or too little tax was paid during the year, and it can also impact eligibility for certain credits and benefit payments.

Do you have to file?

In general, an income tax return may be required if tax is owed. Filing may also be useful if a refund is expected or if eligibility for credits and benefits needs to be assessed.

Why filing matters even with low income

• GST/HST credit
• Canada Child Benefit and related payments (where applicable)
• Provincial/territorial credits

Which tax package to use

Most residents file one federal return. The Government of Canada collects taxes on behalf of provinces/territories except Quebec. Use the General Income Tax and Benefit Package for the province/territory where you lived on December 31 of the tax year. Quebec residents may also have a separate provincial filing.

Common due dates

• Most individuals: April 30 after the tax year
• Self-employed individuals (and spouse/common-law partner): return filing due date is typically June 15, but any tax owing is generally due by April 30