First Tax Return in Canada: Newcomers and International Students

Prepared by Toronto Tax & Accounting Solutions Inc. and reviewed by Behroz Rizvi, owner. This article provides general information and may not apply to every tax situation.

Your income tax obligations in Canada depend on your residency status for tax purposes, not your immigration status. Once you are a resident, you report your world income for the part of the year you were resident, and filing your first return is how you keep receiving the credits and benefits you may be entitled to.

Are you a resident for tax purposes?

The CRA says your residency status for income tax purposes is different from your immigration status, and that significant residential ties include things like a home you own or lease in Canada, a spouse or dependants in Canada and personal property such as a car or furniture. If you are unsure, you can ask the CRA for its opinion by completing Form NR74, Determination of Residency Status (Entering Canada). See the CRA’s newcomers page and its guide for newcomers to Canada.

What you report

You report your world income, which is income from all sources inside and outside Canada, in Canadian dollars, for the part of the year you were a resident. Some income may be exempt from Canadian tax under a treaty. You also provide your spouse’s or common-law partner’s net world income for the year, regardless of their residency status. See the CRA’s completing your return as a newcomer.

Why filing your first return matters

The CRA says you do not need to file a return before you can begin receiving benefits and credits during your first year in Canada, but you do need to file to continue getting them after that, even if you had no income. Once you have filed, you may be eligible for more credits and benefits.

International students

If you are studying in Canada, your filing requirements depend on your residency status for income tax purposes. A return is also how you report tuition and claim related amounts and carry them forward. Tell us you are an international student, and bring your tuition slip and any T4 or T4A slips.

What to bring for your first return

• Social Insurance Number and date you arrived in Canada
• Income slips such as T4, T4A and T2202 (tuition)
• Details of income earned outside Canada while you were a resident
• Spouse or common-law partner details, including their net world income
• Rent, childcare, medical and donation receipts if you plan to claim them
• Last year’s notice of assessment, if you have one

How we help

We prepare personal returns for newcomers, students and families in English, Urdu and Punjabi, from our Scarborough office or entirely online across Canada except Quebec. We handle the Canadian return only. Clients file with us online from cities such as Winnipeg.

First tax return questions

Do I have to file if I had no income?

Not to begin receiving benefits in your first year, according to the CRA, but you need to file to continue getting them afterward.

What is Form NR74?

It is the form you complete to ask the CRA for its opinion on your residency status when you enter Canada. Send it as soon as possible so you have the answer before your return is due.

What if I arrived partway through the year?

You report your world income for the part of the year you were a resident. Tell us your arrival date and your residential ties and we will confirm how your return should be prepared.

How we can help

Toronto Tax & Accounting Solutions Inc. prepares personal returns for newcomers and international students, from our Scarborough office or entirely online. Personal returns start from $69.99 before HST, and we confirm the fee in writing before work begins. Visit torontax.ca or see our personal tax page.

Related guides

• Tax and bookkeeping for online sellers and content creators
• Hobby or business?
• GST/HST on online sales
• Uber, DoorDash and delivery driver taxes
• Airbnb and short-term rental taxes

Official sources

• CRA: Benefits, credits and taxes for newcomers
• CRA: Newcomers to Canada (T4055)
• CRA: Completing your return as a newcomer

Last reviewed: November 8, 2026. This article is general information, not advice for a specific situation. Platform pages are linked for platform-specific statements.