How to File Your First Tax Return in Canada (Newcomers)

Key takeaways

Deadline: April 30 of the year after you arrive (June 15 if self-employed, but pay by April 30)
You need a SIN, or a temporary tax number from the CRA
Enter your date of entry and your world income before and after that date
You can file online with certified software; the CRA says NETFILE returns are usually processed in about 2 weeks
After your notice of assessment arrives, register for CRA My Account

When do you file your first return?

The tax year is January to December. You file the year after it ends.

Arrived in 2025: your 2025 return was due April 30, 2026. If you missed it, file now. Late filing only costs a penalty if you owe tax, but your benefits stop until you file.
Arrived in 2026: your 2026 return is due April 30, 2027.
Self-employed: file by June 15, but any tax owing is still due April 30.

Not sure you have to file? Use the Do I need to file? quiz. Most newcomers should file to get benefits.

Step 1: Get your SIN or a temporary tax number

Your Social Insurance Number (SIN) is your tax number. Apply at Service Canada. See how to get a SIN.

If you cannot get a SIN (for example, a spouse who is not eligible), the CRA can give a temporary tax number. The CRA says you can file online with a temporary tax number that starts with 01 or 03.

Step 2: Gather your slips and records

Document	What it shows	Who sends it
T4	Employment income and tax, CPP and EI deducted	Your employer, by end of February
T4A	Other income, such as scholarships, contract or pension income	Payer
T5	Interest and dividends from Canadian accounts	Your bank
T2202	Tuition paid to a Canadian school	Your college or university
T4E	Employment Insurance benefits	Service Canada
RRSP and FHSA receipts	Contributions you can deduct	Your bank
Foreign records	Income earned abroad after you arrived, and foreign tax paid	You keep these
Rent receipts	Used for some provincial credits	Your landlord

Also note your date of entry (the day you became a resident) and your world income for the part of the year before it.

Step 3: Report your world income correctly

Before your residency date: enter your world income where the software asks for it (net world income before entry). It is not taxed. It is used to work out your benefits and some credits.
From your residency date: report all income from anywhere in the world. Convert foreign amounts to Canadian dollars using the Bank of Canada rate on the day you received them.
Foreign tax paid on income after arrival: claim the foreign tax credit (Form T2209). Try our foreign tax credit calculator.

Your basic personal amount and some other credits are prorated by the days you were a resident. See what that means in dollars with the part-year tax estimator.

Step 4: Choose how to file

Certified software with NETFILE: fastest. The CRA lists Better Tax, GenuTax Standard and Wealthsimple Tax as free for everyone. Compare all options in best tax software for newcomers.
Free tax clinic: volunteers file for people with a modest income and a simple tax situation.
Paper: possible, but the CRA says it takes at least 8 weeks to process.
Tax professional: consider one if you have foreign rental property, a business, or more than $100,000 of foreign property (which may need Form T1135 from your second year; see the T1135 checker).

NETFILE accepted 2025 and earlier returns from February 23, 2026 to January 29, 2027 (as of October 2026).

Step 5: Claim benefits and credits

On the return, answer the questions about your marital status and children. If you have a spouse or common-law partner, they must file too, even with no income. This keeps your Canada Groceries and Essentials Benefit and Canada Child Benefit going. If you have not applied yet, send RC151 (and RC66 for children) as well.

Common credits for newcomers: tuition (T2202), moving expenses only if you moved within Canada for work or school, medical expenses, donations, and the Canada employment amount.

Example: a first return for someone who arrived in 2026

Priya landed in Toronto as a permanent resident on May 6, 2026 and rented an apartment the same week. Her residency date is May 6. She started a job on June 1 and earned $50,000 in Canada by December 31. Before she moved, she earned the equivalent of $18,000 in India from January to April. She also earned $400 of interest on her Indian savings after May 6.

Date of entry: May 6, 2026. She was a resident for 240 days.
World income before entry: $18,000. She enters it in the software. It is not taxed in Canada.
Income to tax: $50,000 of T4 pay plus $400 of foreign interest, converted at the Bank of Canada rate on the days she received it.
Federal basic personal amount: 240 ÷ 365 × $16,452 = about $10,818.
Not prorated: her CPP and EI contributions and the Canada employment amount.
Foreign tax: if India withheld tax on the interest after May 6, she claims a foreign tax credit.

She files by April 30, 2027. Because she had already sent RC151 in May 2026, her benefit payments started before she filed. Run your own numbers in the part-year tax estimator.

Common first-return mistakes

Leaving out the date of entry. Without it, the software treats you as a full-year resident, and your credits and benefits can be wrong.
Reporting pre-arrival income as taxable. Income from before your residency date goes in the world income box, not on the taxable income lines.
Forgetting foreign income after arrival. Interest, rent or pension from your home country is taxable in Canada once you are a resident.
Only one spouse files. Both must file for benefits, even if one had no income.
Claiming moving expenses for your move to Canada. These are usually not deductible when you move into Canada from abroad, except in limited cases such as some students.
Waiting until April to apply for benefits. Send RC151 and RC66 right after you arrive.

Step 6: After you file

You receive a notice of assessment (NOA). It shows your refund or balance, and your RRSP limit for next year.
Once you have your NOA, register for CRA My Account to see slips, benefits and mail online.
Set up direct deposit so refunds and benefits arrive faster.
Keep your records for at least six years.

Next, check your new TFSA and RRSP room.

Common questions

Can I file my first Canadian tax return online?

Yes. The CRA says newcomers can file online with certified software if they have a SIN or a temporary tax number starting with 01 or 03.

What if I arrived late in the year and earned nothing in Canada?

File anyway. Report your world income before arrival where the software asks. A return with no income still sets up your benefits.

Do I have to report my bank savings from home?

Savings are not income. You report the interest they earn after you became a resident. If the total cost of your foreign property is over $100,000, you may also need Form T1135 from your second tax year.

How long does a refund take?

The CRA says online returns usually take about 2 weeks and paper returns at least 8 weeks.

What if I missed the deadline?

File as soon as you can. If you owe tax, interest and a late-filing penalty apply. If you do not owe tax, there is no penalty, but your benefits can be delayed or stopped until you file.

Sources

Checked against these sources on October 5, 2026. Spotted something out of date? Tell us.

How to file your first Canadian tax return: step by step