Newcomers to Canada and the CRA

What you need to know about income taxes and benefit payments when you are new to Canada or doing your taxes for the first time. This page is also for you if you have been in Canada for a few years, live in Canada for part of the year, or did not earn any income in Canada.

Who are newcomers according to the CRA

The Canada Revenue Agency (CRA) considers you a newcomer to Canada for the first year you are a resident of Canada for income tax purposes.

Newcomers to Canada can apply to get benefit and credit payments, including any related provincial and territorial payments, even before they do their taxes for the first time. These payments will provide additional support for your life in Canada.

To understand your tax obligations and determine if you should apply for benefit and credit payments, it is important to know your residency status and your immigration status.

Residency status

In Canada, your tax obligations depend on your residency status. Knowing your residency status will help you understand if you need to do your taxes and when you could start getting benefit and credit payments, including any related provincial and territorial payments.

Learn more: Determining your residency status.

You become a resident of Canada for income tax purposes when you have enough residential ties in Canada. For most newcomers, this starts the first day you live in Canada.

As a resident of Canada, you and your family can start getting benefit and credit payments like the goods and services tax/harmonized sales tax (GST/HST) credit, even before you do your taxes for the first time.

Your residency status in Canada may change from year to year. It can depend on the length and reason for your stay, if you leave temporarily or permanently, or if you live outside of Canada for part of the year.

It’s important to keep the CRA up to date on your residency status to make sure you get the right benefit and credit payments you’re eligible for. 

Immigration status

Your immigration status and tax filing obligations: Your immigration status tells you if you can live, work, or study in Canada. It reflects your reasons for being in Canada and the length of your stay. Unlike your residency status, it does not tell you your tax obligations.

Your immigration status and government payments: To receive any benefit and credit payments, including any related provincial and territorial payments, you need to be a resident of Canada for income tax purposes. For some payments, you also need a valid immigration status.

As a newcomer to Canada, your immigration status could be:

Permanent resident:

• individuals who have been given permanent resident status, including permanent resident card holders or those who have received confirmation of permanent residence (document IMM5292 or IMM5688) from Immigration, Refugees and Citizenship Canada (IRCC)

Protected persons (refugees):

• individuals who have been granted protected person status by IRCC or the Immigration and Refugee Board of Canada (IRB)

Note: Refugee claimants, those who are in the process of applying for refugee status, may be residents for tax purposes but do not hold a valid immigration status permit until their claim is approved.

Temporary resident:

• individuals who hold permits such as study permits, work permits, visitor records, and temporary resident permits issued by IRCC
• individuals who maintain temporary resident status by applying to extend their permit before it expires

The CRA uses your immigration and residency statuses to determine if you qualify for government payments and when you can start receiving them. For example, a temporary resident can start receiving the Canada child benefit (CCB) payment in the 19th month they have lived in Canada, provided they continue to hold a valid permit and meet all other eligibility requirements. Make sure to update the CRA if your temporary residence permit gets renewed to keep getting payments.

Learn more: Types of immigration status documents

Canada’s tax system

Canada's tax system is administered by the Canada Revenue Agency (CRA), which oversees taxes, benefits, and related programs for the Government of Canada and for most provinces and territories.  The tax year follows the calendar year, running from January 1 to December 31. Your completed tax return is usually due by April 30 of the following year.

Each year, you can determine your tax obligation by completing an Income tax and benefit return and sending it to the CRA. On the return, you:

• report your income and claim your deductions
• calculate your federal and provincial or territorial tax
• determine if you’ll get money back or owe taxes, depending on whether enough tax was deducted from your pay during the year

As a resident of Canada for tax purposes, you are required by the law to pay an amount of tax each year based on your income and personal situation.

When you have a job, your employer will typically deduct taxes directly from what they pay you. Employment insurance and pension providers will do the same. This means you have paid your taxes in advance or if applicable, have less to pay when you do your taxes.

Each year before taxes are due, your employer or other payer will provide you and the CRA with tax slips. These slips show your income, deductions, and the amounts paid to the CRA on your behalf.  You need your tax slips to do your taxes, which means completing and filing your tax return.

Keep all your supporting documents for at least six years after you file your return. If the CRA chooses to review your return, you will have to provide them to support your claims.

Get government payments

Benefit and credit payments help provide extra money for you and your family. You could qualify to get these payments as soon as you arrive in Canada, even before you do your taxes for the first time.

Each benefit and credit has its own purpose and requirements:

• some require an application, while others are automatically calculated when you do your taxes every year
• payments can be monthly, quarterly, or annually
• some are deductions on your tax return that help reduce the amount of income tax you have to pay
• some payments provide a unique amount based on your family’s annual income, others provide the same amount for everyone who qualifies

Start getting payments, even before you file your first tax return

As a newcomer to Canada, you are not required to do your taxes until the year after you become a resident for tax purposes. For example, if you arrived in 2024, you will not be required to file a 2024 income tax return until April 30, 2025.

You can apply for benefit and credit payments as soon as you arrive if you meet the eligibility criteria. Complete one of the following forms:

• Complete form RC151 GST/HST Credit and Canada Carbon Rebate Application for Individuals Who Become Residents of Canada, and register your children. The information you provide on this application will also be used to determine your eligibility for any related provincial and territorial programs. You do not need to complete this form if you are applying for the Canada child benefit (CCB).
• Complete form RC66, Canada Child Benefit Application includes federal, provincial, and territorial programs, if you meet the eligibility requirements for the CCB and include RC66SCH Status in Canada and Income Information for the Canada Child Benefits Application. The information you provide on this application will also be used to determine your eligibility for the GST/HST credit, the Canada Carbon Rebate, and any related provincial and territorial programs.

Keep getting payments

In most cases, the CRA automatically considers you for benefit and credit payments when you do your taxes. However, if you applied for and are receiving benefit and credit payments, there are things you can do to keep getting your payments on time.

Do your taxes on time each year

The CRA uses your tax return each year to calculate your benefit and credit payments, even if you do not owe tax, are tax-exempt, or have no income to report.

As residents for income tax purposes, you and your spouse or common‑law partner, if applicable, have until April 30 to do your taxes for the previous year. If you or your spouse or common‑law partner are self-employed, the deadline to do your taxes is June 15.

If you live in Quebec, you also need to do a provincial tax return each year with Revenu Québec.

Find out when you must file a tax return and how to get ready to do your taxes.

Keep your information up to date

Benefit and credit payments depend on your situation, so it’s important to update the CRA as soon as possible if there is a change. For example when a child leaves your care, you leave Canada, or if your temporary resident permit expires, as it must be renewed and kept up to date to continue receiving payments.

Report Income of Non-Resident Spouse or Common-Law Partner

If you are receiving the CCB and your spouse or common-law partner was a non-resident of Canada for all or part of the year, you need to report their income, from all sources, that was not reported on a Canadian tax return. This is required as the CCB is based on your family net income.

Complete CTB9 Income of Non-Resident Spouse or Common-Law Partner for the Canada Child Benefit

Claim your expenses

Claiming expenses on your income tax return can lower the amount of income tax you may owe.

Common expenses claimed by newcomers include:

• Medical expenses
• Education expenses
• Child care expenses
• Moving expenses

For all deduction types you can claim on your tax return, refer to: All deductions, credits and expenses.

Services for persons with disabilities

Learn more about the CRA’s services for persons with disabilities

Forms and guides

• Form RC151, GST/HST Credit and Canada Carbon Rebate Application for Individuals Who Become Residents of Canada
• Form RC66, Canada Child Benefits Application includes federal, provincial, and territorial programs
• Form RC66SCH, Status in Canada and Income Information for the Canada Child Benefits Application
• Form CTB9, Income of Non-Resident Spouse or Common-Law Partner for the Canada Child Benefit

For all forms and guides, go to: Forms and publications

Learning events

View and register for upcoming national outreach events

Employment opportunities

A career at the CRA is an opportunity to join one of Canada’s top 100 employers. Make sure you self-declare if you are a member of an employment equity group when applying to federal public service jobs.

Students with disabilities can apply for employment with the public service through the Federal Student Work Experience Program. 

Related communities

• Persons with disabilities and their caregivers
• Adults 65 years and older
• Students