Key takeaways
- You must file if you owe tax, sold property, had over $3,500 of self-employment income, or want benefits like the CCB and CGEB
- If you arrived in 2026, your 2026 return is due April 30, 2027
- Filing with no income still matters: it keeps benefits paid and builds RRSP room
- Non-residents file only in specific cases
When you must file a return
The CRA says you must file a return if any of these apply (list shortened):
- The CRA sent you a request to file.
- You have to pay tax, or you want a refund.
- You or your spouse want the Canada Child Benefit, the Canada Groceries and Essentials Benefit, or related provincial benefits.
- You want to claim the Canada Workers Benefit.
- You sold capital property or had a taxable capital gain.
- Your net self-employment income plus pensionable employment income is more than $3,500 (you must pay CPP).
- You must repay Old Age Security or EI benefits, or you have not repaid a Home Buyers’ Plan or Lifelong Learning Plan withdrawal.
- You opened a First Home Savings Account (FHSA).
Why newcomers should file even with no income
- Benefits: the CGEB and CCB are recalculated every July from your return. If you do not file, they stop.
- Refunds: in your arrival year, payroll tax is often not quite right. Filing is the only way to get back extra tax.
- RRSP room: your earned income this year creates RRSP room for next year. See TFSA and RRSP room for your first year.
- Your residency date: your first return records the date you became a resident.
How the quiz decides
If any “must file” condition from the CRA list applies, the quiz says yes and shows the deadline. Otherwise it shows the reasons filing still helps. For 2026 returns, the deadline is April 30, 2027, or June 15, 2027 if you or your spouse are self-employed (tax owing is still due April 30).
If you were not a resident, you only file in certain cases, for example if you worked in Canada or sold Canadian property. Check your status first with the tax residency checker.
Example
Ana arrived in September 2026 with her two children and has not worked yet. She does not owe tax, so she is not forced to file for that reason. But she wants the Canada Child Benefit, so she must file her 2026 return by April 30, 2027. Her husband must file too, even though he had no income.
Students, workers and people who are not residents
International students and temporary foreign workers who live in Canada are usually tax residents. They follow the same rules as everyone else. Filing often brings back tax deducted from pay and starts the CGEB.
If you were not a resident (for example, a short work trip or a seasonal job while you kept your home abroad), you file a non-resident return only in certain cases, such as when you had employment income in Canada or sold taxable Canadian property. The rules depend on the tax treaty with your country.
What happens if you do not file
- If you owe tax: a late-filing penalty of 5% of the balance plus 1% for each full month late (up to 12 months), plus daily interest.
- If you do not owe tax: no penalty, but your CGEB and CCB stop, and you miss refunds.
- Benefits can be paid back once you file, so file late rather than never.
Next steps
- Follow the step-by-step first return guide.
- Pick software with the tax software quiz.
- Read the full newcomer tax guide.