New Immigrants Tax Guide – Your First Canadian Tax Return

Learn What Income to Report, Which Credits Apply, and Key Deadlines for Your First Year in Canada

Moving to Canada is an exciting new chapter — but your first Canadian income tax return can feel overwhelming.

At Sunrise Chartered Professional Accountant, we help new immigrants and permanent residents across Winnipeg and Manitoba understand their tax responsibilities, file correctly, and take advantage of the credits and benefits available in their first year.

New Immigrants Tax Guide – Your First Canadian Tax Return

When You Need to File a Canadian Tax Return

If you became a resident of Canada for tax purposes during the year, you must file a T1 General Income Tax and Benefit Return for that part of the year you lived in Canada — even if you had no income.

You are generally considered a Canadian tax resident from the date you:

  • Arrived to live in Canada permanently
  • Established residential ties (e.g., a home, spouse, dependents)
  • Began working or studying in Canada long-term

Filing ensures you stay compliant and allows you to access key tax credits and benefits such as the Canada Child Benefit (CCB) and GST/HST Credit.

What Income to Report

As a new immigrant, you must report worldwide income earned after becoming a resident of Canada.

You do not need to report income earned before your arrival date.

Income that must be reported includes:

  • Employment or self-employment income in Canada
  • Investment income (interest, dividends)
  • Pension income or benefits received in Canada
  • Rental income from Canadian property

If you continue to earn income outside of Canada after becoming a resident (e.g., from a foreign employer, rental, or investments), it must be reported — though foreign tax credits may be available to avoid double taxation.

Key Tax Deadlines

  • Personal Tax Filing Deadline: April 30
  • Self-Employed Individuals: June 15 (balance owing still due April 30)
  • RRSP Contribution Deadline: 60 days after December 31 (typically March 1 or 2)

Filing on time helps you receive refunds, benefits, and credits without delay.

Key Tax Credits and Benefits for Newcomers

Basic Personal Amount

A non-refundable tax credit available to all residents — reduces your federal and provincial tax payable.

GST/HST Credit

A quarterly tax-free payment to help offset sales tax costs. You must file a tax return to qualify, even if you had no income.

Canada Child Benefit (CCB)

Monthly payments to eligible families with children under 18. You can apply when you file your first return.

Medical Expense Credit

Claim medical and dental expenses paid after you became a Canadian resident.

Tuition and Education Credits

Available for post-secondary students — unused amounts can be carried forward or transferred to a parent or spouse.

Documents You’ll Need for Your First Return

  • Passport and immigration documents (landing date confirmation)
  • Social Insurance Number (SIN)
  • Employment income slips (T4, T4A)
  • Foreign income statements (if applicable)
  • Proof of moving or settlement expenses (if claiming deductions)
  • Details of spouse and dependents, including worldwide income after arrival

Do’s and Don’ts for Newcomer Filers

Do:

  • Keep records of your arrival date and any foreign income after moving.
  • File a return even with no income to qualify for GST/HST and CCB benefits.
  • Open a CRA My Account to manage benefits and check tax balances.
  • Consult a CPA if you have income or assets abroad to claim proper foreign tax credits.

Don’t:

  • Report income earned before becoming a Canadian resident.
  • Forget to declare foreign assets or investments if their total value exceeds $100,000 CAD after arrival (Form T1135).
  • Miss the April 30 deadline — late filings may delay benefits or trigger penalties if you owe tax.