Key takeaways
- The deadline is April 30 for most people (June 15 if self-employed, but any tax owing is still due April 30)
- Report your world income from the date you became a resident
- Your employer sends a T4 slip showing your pay and tax deducted
- Simple returns can be filed free with certified software or at a free tax clinic
- Filing unlocks the GST/HST credit, Canada Child Benefit and provincial credits
When to file
The tax year is January to December. Most people must file by April 30 of the next year. If you or your spouse are self-employed, the filing deadline is June 15, but any tax you owe is still due April 30.
What to report in year one
- Enter the date you became a resident of Canada
- Report your world income from that date to December 31
- Report your income from before you arrived where the return asks for it; it’s used for benefits, not taxed in Canada
- Tax treaties may prevent double taxation on income taxed at home
Slips and documents
- T4: employment income and deductions, from your employer
- T5: interest from Canadian bank accounts
- Rent receipts: used for some provincial credits
- Tuition slips if you studied in Canada
How to file
You can file online with certified tax software, much of which is free for simple returns, or on paper. Your first return may need to be filed on paper or through a free clinic if you can’t file online yet.
Free help: The Community Volunteer Income Tax Program runs free tax clinics for people with modest incomes, often through settlement agencies, in several languages.
Savings accounts and your first year
Tax-Free Savings Account (TFSA) room starts in the year you become a resident, if you’re 18 or older and have a SIN. Registered Retirement Savings Plan (RRSP) room is based on your earned income in Canada, so it builds from your first year of work.
General information, not tax advice. Check the Canada Revenue Agency or a qualified tax professional for your situation.
