How Do Newcomers File Their First Tax Return in Canada? Step-by-Step Guide
Last updated: 2026-03-10 | CRA Reference: RC4210 - GST/HST Credit; T4055 - Newcomers to Canada
Why You Should File a Tax Return in Canada
Most newcomers who were Canadian residents for any part of the calendar year must file a T1 return if they received income, want to claim a refund, or want to access benefits like the GST/HST credit or Canada Child Benefit. Even if you earned nothing, filing triggers your eligibility for benefit payments. The deadline is April 30 for most individuals (June 15 if self-employed, but any balance owing is still due April 30).
What You Need Before Filing Your Tax Return
Document | Purpose | Where to Get It |
Required to file | ||
Canadian employment income | Your employer (by end of February) | |
Investment and interest income | Bank or investment firm | |
Tuition and education amounts | Your school's student portal | |
Worldwide income reporting | Home-country employer or bank | |
Date of entry to Canada | Determines residency start date | Passport or immigration documents |
How to File Your Canadian Tax Return: Step-by-Step
Step 1 — Establish your residency date.
Your residency start date is generally the day you arrived in Canada with the intention of establishing residential ties: a home, family, bank accounts, health card, or driver's license. This date determines which income to report and whether the 90% rule applies.
Step 2 — Gather all income slips.
Collect every T-slip from Canadian sources. Collect every T-slip from Canadian sources — your T4 from your employer, T5 from your bank, and T2202 from your school if applicable. For income earned before your arrival date, you may need to disclose it on Schedule A (Statement of World Income) if you do not meet the 90% rule.
Step 3 — Choose your filing method.
CRA-certified NETFILE software is the fastest method — free options include Wealthsimple Tax, GenuTax, and UFile (for lower-income filers). For complex situations involving foreign assets over $100,000 CAD, business income, or rental property, consider a tax professional.
Step 4 — Complete your T1 return.
Enter your worldwide income for the full year using the T1 General package for your province. On page 1, enter your province of residence on December 31 and your arrival date. If you have foreign income, complete the relevant schedules and, if required, Form T1135.
Step 5 — File and register for CRA My Account.
Submit via NETFILE or mail, then register for CRA My Account to track your Notice of Assessment, set up direct deposit, and access benefit information.
Common Tax Filing Mistakes First-Timers Usually Make
Missing the arrival date on the T1 — it affects residency status, the 90% rule calculation, and credit eligibility.
Newcomers commonly forget to report foreign income (including foreign pensions or rental income), since CRA requires worldwide income disclosure even if that income is exempt under a tax treaty.
Don't forget to apply for the GST/HST credit and Canada Child Benefit when filing — both require checking the application boxes on the return itself. (The Canada Child Benefit alone can be worth over $7,000 per child annually!)
As the 2026 tax season is coming, follow Unify Social for weekly tips and helpful information that could improve your tax return.