Income Tax

Your income tax obligations to Canada are based on your residency status, and are not based on your nationality or immigration status. For example, the following people who lived for 183 days in the current year: new immigrants, international students, foreigners with income in Canada on a visitor visa.


Personal income tax

Canadian tax law requires tax residents to file their own personal income tax and welfare subsidies (tax refunds) each year in order to determine whether you have paid the correct amount of income tax, which government subsidies you can apply for, and whether you are eligible for various government subsidy programs based on your income level.

Income earned in and outside Canada must be reported, including: full-time, part-time and self-employment income, as well as pensions, savings plans, investments and benefits.


The benefits of filing tax returns for international students

Many international students think that they have no or little income, and that they pay less tax to the government, so they don't need to file a tax return. Actually they are wrong. International students may receive the following benefits by filing tax returns:

  • GST/HST credit
  • Tax credit for tuition, education and textbook amounts
  • Increase RRSP contribution limit

Students who have not filed tax returns in previous years can make a supplementary report and apply for all the tax refunds that they should have received before.

The materials to be prepared for filing tax return generally include: SIN card or ITN number, ID card, income forms (T4, T4A, T3, T5 and scholarship, etc.), tuition bill T2202A or T2202, rent receipt, etc.