Filing your first Canadian tax return is one of the most valuable things you can do as a newcomer. It isn’t just about paying tax. Your return is how the Canada Revenue Agency (CRA) works out your benefits and credits, many of which are tax-free payments to your family.
When does your tax residency start?
You become a resident of Canada for income tax purposes when you establish enough residential ties here, such as a home, a spouse or dependants, or social ties. For most newcomers, this starts on the first day you live in Canada. If you’re unsure, the CRA’s Form NR74 can help determine your status.
What income do you report?
On your first return, you report your world income (income from inside and outside Canada) from the date you became a resident until December 31. The CRA also asks about your income from before you arrived, because it’s used to calculate your benefits.
Get your SIN first
You’ll need a Social Insurance Number (SIN) from Service Canada to file and to receive benefits. If you can’t get a SIN, the CRA may be able to issue a temporary tax number.
Apply for benefits even before you file
Newcomers can start receiving benefit and credit payments before filing their first return:
- Canada Child Benefit (CCB): apply with Form RC66 and Schedule RC66SCH if you have children under 18.
- Canada Groceries and Essentials Benefit: this is the new name, from July 2026, for what used to be the GST/HST credit. It’s a tax-free quarterly payment for individuals and families with low and modest incomes.
- Provincial benefits: in Ontario, applying for federal benefits or filing a return also gets you considered for provincial programs such as the Ontario Trillium Benefit.
File every year, even with little or no income
To keep receiving benefits after your first year, you and your spouse or partner each need to file a return every year, even if you earned nothing. The deadline for most people is April 30.
Keep a record of what you owned when you arrived
If you brought investments or property with you, keep a record of their value on the date you became a resident. It can matter when you sell them later.
Filing your first Canadian return? See our plans and pricing or contact Wealth Street Services. We’re in Brampton and serve clients across Canada.
Sources
- CRA: Benefits, credits and taxes for newcomers
- CRA: T4055 Newcomers to Canada
- CRA: New to Canada? Filing a tax return for the first time
- Canada Revenue Agency: Canada Groceries and Essentials Benefit
This article is general information, not tax or financial advice. Rules and amounts change, so confirm details with the Canada Revenue Agency or speak with our team about your situation.
