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Key takeaways:
Welcome to Canada! Moving to a new country can feel exciting and maybe even a bit overwhelming. From finding a home to enrolling your kids in school and familiarizing yourself with a new community, there's a lot to do... including filing your income tax return in Canada for the first time. While that might sound intimidating, this guide will take you through the basics of filing your first income tax return as a newcomer to Canada.
If you're a resident of Canada for income tax purposes, you'll need to file tax returns. You become a resident of Canada for income tax purposes when you establish significant residential ties in Canada. These include if you have:
- A home in Canada
- A spouse or common-law partner in Canada
- Dependents in Canada
According to the Canada Revenue Agency (CRA), you usually establish residential ties on the date you arrive in Canada.1
No minimum income to file taxes in Canada
It’s also worth noting that there is no minimum income you need to earn to be able to file your taxes in Canada. Even if you don't make an income, you're advised to file a tax return.
Filing taxes as an international student
As an international student, if you live in Canada for 183 or more days during the calendar year, you're considered a Canadian resident for income tax purposes and have to pay income tax.4 You can learn more about filing taxes as a student in Canada here.
A tax return is a document you complete each year to calculate whether you have to pay taxes on your income. Completing your tax return also allows you to receive federal and provincial, or territorial benefits and credits.
The CRA uses the information on your tax return to determine if you're eligible for benefits and credits, such as the goods and service tax/harmonized sales tax (GST/HST) credit or the Canada child benefit (CCB).
Your tax return contains the following information:
- Personal information. This includes your residence status, SIN, and other information to identify who you are.
- Income. You have to report your world income, which includes both Canadian and foreign income.
- Deductions and tax credits. These are your expenses that help to reduce the balance of what you owe. For instance, you may be able to deduct child support payments. The CRA website has a complete list of deductions, credits, and expenses you can explore.
- Total balance owing/refund. Once you've entered all of your information, you'll either be left with a balance you owe to the government or a tax refund amount.
What is line 15000 on a tax return for newcomers?
Line 15000 is where you report your total income on your tax return. This is your total income before any deductions have been subtracted.
In Canada, the federal government collects federal and provincial taxes in all the provinces and territories except Quebec. This means you only have to fill out one tax return, and your provincial and federal income taxes are calculated in the same way.
Quebec has its own tax collection system, and residents are required to fill out two separate tax returns– one with the federal government and one with the province.
Canadian Federal income tax brackets 20251
Tax Rate |
Taxable Income |
15% |
On the first $57,375 |
20.5% |
$57,375 - $114,750 |
26% |
$114,750 - $177,882 |
29% |
$177,882 - $253,414 |
33% |
$253,414 and over |
To interpret the tax table, note that each tax rate is applied only to the income within its specific bracket, not to your entire income. You should subtract the 2025 Basic Personal Amount (BPA) of $16,129 from your total income to find your taxable income. For instance, if you earn $100,000, the 15% federal tax rate applies to the first $57,357, and the 20.5% rate applies to the next $26,514 ($83,871 - $57,357).
The same logic as with the federal tax brackets, applies to the provincial and territorial tax brackets. If you are interested in tax brackets from other provinces, you can find a detailed breakdown of personal income tax brackets by province on the Government of Canada website.
You may have to file a personal income tax return even if you've only been in Canada for part of the year.
File a return if you:
- Received a request to file from the CRA
- Have to pay tax for the year
- Want to claim a refund
- Want to get benefits and credit payments
Having your paperwork and documents in order before you file can help streamline the tax filing process. Here's a list of the documents you may need to file your tax return.
Social Insurance Number (SIN): In addition to your name and date of birth, you'll need to provide other pieces of personal information, including your social insurance number. Your SIN is a nine-digit number used to access government programs and benefits. Your SIN is not the same as a temporary tax number (TTN) or an individual tax number (ITN).
Income slips: If you're employed in Canada at any time during the tax year, your employer will issue you a T4 slip. This slip outlines your total remuneration and deductions for the year (such as EI, CPP and income tax withheld). If you have investment income, you may receive a T5 slip and or a T3 slip.
Dependant's details: If you have dependents, such as a spouse, children, or elderly parents, you'll need to provide information about them in your tax return. You may be eligible for certain tax credits, however, you’ll first need to check if your dependants are eligible.
Foreign income: In addition to income earned in Canada, you need to report foreign income from all sources. If you made money outside of Canada, make sure you have that information available.
Foreign assets: If you have foreign assets that are worth $100,000 or more, you need to report these on Form T1135.2 You can learn more about the T1135 form on the CRA website.
Business receipts: If you're self-employed, you'll need to keep business receipts and invoices to report your income accurately and claim deductions. It's also important to keep these receipts in case the CRA has any follow-up questions.
Childcare receipts: Have your daycare or other childcare receipts accessible and keep them for your records if you qualify to claim a child care expenses deduction on your taxes. You can learn more about childcare expense deduction here.
- Personal information (name, date of birth, SIN)
- Dependants’ details (spouse, children, elderly parents)
- Income information (T4, T4E, worldwide income, etc.)
- Foreign assets (T1135)
- Receipts (business receipts, childcare receipts, charitable donations, etc.)
Some rules apply to property you owned before you immigrated to Canada, such as shares, jewelry or artwork. Under these rules, this property is deemed to have been sold and reacquired by you for its fair market value on the date you became a Canadian resident.
Keep a record of this fair market value because you'll need this information to determine any taxable gain or loss if you dispose of the property in the future.
Unless you're self-employed, you must file your tax return for any tax year by April 30 of the following year. If April 30 falls on a Saturday, Sunday or holiday that year, returns will be considered filed on time if the CRA receives them or they are postmarked on the first business day following April 30.
If you're self-employed, the due date for your personal return is June 15 of the following year. Since June 15 falls on a Sunday this year, the deadline is June 16, 2025. But if you owe any taxes for the tax year, that amount must be paid by April 30.
There are three different ways to file your return:
EFILE. If you have an accountant or tax preparer prepare your tax return, they'll likely file your return electronically using EFILE.
NETFILE. Certain tax software brands allow you to file your return electronically using NETFILE.
Mail. You can mail a paper return to the CRA. You will be deemed to have filed the return on the postmarked date.
If you need help completing and filing your return, meet with a tax professional or tax filer. You may also be able to get assistance and tax tips from free tax clinics run by the Community Volunteer Income Tax Program (CVITP).
Learn more about how Scotiabank can support you as a newcomer.
Do I need a CRA account to file taxes for the first time?
No, you don't need to already have a CRA account to file taxes for the first time. To get a CRA My Account, you need to file your taxes and receive a notice of assessment from the CRA. Then you can register for My Account.
Can you NETFILE as a first-time filer?
As a newcomer, you can only file with NETFILE if you have a SIN that starts with zero.5
Now that you know all the details about how and when to file your taxes, let's get to the good stuff. By filing your tax return, you set yourself up to receive benefits and credits that can put money back in your pocket.
Benefits and credits for newcomers:3
- GST/HST credit. This credit is meant to help individuals offset what they pay in GST/HST. If you're eligible, you'll receive a payment every three months.
- Canada carbon rebate. This rebate is meant to help eligible individuals and families offset the cost of federal pollution pricing. Note that CCR is only available in some provinces and territories.
- Canada child benefit. This benefit is meant to help with the cost of raising a family in Canada. If you have at least one child under 18 years old, you might be eligible for the CCB.
- Provincial and territorial benefits. As a newcomer to Canada, you might also be eligible for provincial or territorial credits. You can visit the Government of Canada for more information on provincial and territorial programs.
Unfortunately, there are a variety of tax-related scams circulating around Canada. Scammers may contact you by phone, email, or text message pretending to be from the CRA.
How to spot a CRA scam
To avoid falling for a CRA scam, know that the CRA will never do any of the following:
- Send refunds by e-transfer or text message
- Pressure you to pay immediately using e-transfer, cryptocurrency, prepaid credit cards, or gift cards
- Threaten to deport you, arrest you, or put you in prison
- Use aggressive or threatening language
- Ask or agree to meet you in person in a public location to collect payment
- Charge a fee to speak with someone in a call centre
- Ask for personal or financial information in an email or voicemail
Did you know?
If you think you're a victim of a tax scam and your account has been compromised, you can report the incident online or speak to a CRA agent by calling 1-833-955-2336.
As a newcomer to Canada, it's your responsibility to file your tax return each year. To make the process as easy as possible, start preparing your financial documents early. Next, decide how you want to file and get ready to meet the April 30th deadline.
This article is provided for information purposes only. It is not to be relied upon as financial, tax or investment advice or guarantees about the future, nor should it be considered a recommendation to buy or sell. Information contained in this article, including information relating to interest rates, market conditions, tax rules, and other investment factors are subject to change without notice and The Bank of Nova Scotia is not responsible to update this information. References to any third party product or service, opinion or statement, or the use of any trade, firm or corporation name does not constitute endorsement, recommendation, or approval by The Bank of Nova Scotia of any of the products, services or opinions of the third party. All third party sources are believed to be accurate and reliable as of the date of publication and The Bank of Nova Scotia does not guarantee its accuracy or reliability. Readers should consult their own professional advisor for specific financial, investment and/or tax advice tailored to their needs to ensure that individual circumstances are considered properly and action is taken based on the latest available information.
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