Key Tax Refund Forms for Newcomers in Canada: A Guide
Last updated: 2026-03-23
What Tax Refund Forms Do I Need To File As A Newcomer To Canada?
Form | Name | When You Need It |
Income Tax and Benefit Return | Every year you are a Canadian resident | |
Schedule 1 | Federal Tax | Always (included in T1 package) |
Statement of World Income | If you don't meet the 90% rule | |
Foreign Income Verification | Foreign property cost exceeds $100K CAD | |
Federal Foreign Tax Credits | Paid tax abroad on income also taxed in Canada | |
Statement of Real Estate Rentals | Any rental property income | |
Statement of Business Activities | Self-employment or freelance income | |
GST/HST Credit Application | Newcomers applying outside of regular T1 filing | |
Canada Child Benefits Application | Claiming CCB for children | |
Determination of Residency Status | Voluntarily seeking CRA's residency opinion |
When To Use NR74
Form NR74 is optional but useful when your residency status is uncertain; for example, if you moved to Canada but maintained significant ties abroad, such as a home, a foreign spouse still abroad, or ongoing foreign business interests. CRA weighs primary, secondary, and tertiary residential ties rather than relying on immigration status alone: Read How CRA Determines Your Residency for more details on how these ties are evaluated. Submitting NR74 invites CRA to provide a formal written opinion on your residency status, which can protect you from retroactive assessments. Do not delay filing your T1 while waiting for a response, as CRA can take several months to reply.
What Records Do I Need To Keep For CRA?
CRA requires you to keep supporting documents for six years after the tax year they relate to. For newcomers, this means:
Evidence of your arrival date (passport stamps, lease agreements, employment offer letters)
Foreign income documentation (pay stubs, bank statements in original currency)
Proof of foreign taxes paid (foreign tax assessments or withholding slips).
Convert all foreign amounts to Canadian dollars using the Bank of Canada's annual average exchange rates.
As the 2026 tax season is coming, follow Unify Social for weekly tips and helpful information that could improve your tax return.