Do you have to file a return?

File a return for 2019 if:

  • you have to pay tax for the year
  • want to claim a refund
  • you want to claim the Canada workers benefit (CWB) or you received CWB advance payments in the year
  • you or your spouse or common-law partner want to begin or continue receiving the following payments (including any related provincial or territorial payments):

If you have a spouse or common-law partner, they also have to file a return.

  • the CRA sent you a request to file a return
  • you and your spouse or common-law partner are jointly electing to split pension income. See lines 11500, 11600, 12900, and 21000
  • you disposed of capital property (which could be a principal residence) or you realized a taxable capital gain in the year
  • you have to repay all or part of your old age security or employment insurance benefits. See line 23500
  • you have not repaid all the amounts you withdrew from your registered retirement savings plan (RRSP) under the Home Buyers’ Plan or Lifelong Learning Plan
  • you have to contribute to the Canada Pension Plan (CPP) for 2019. This can apply if your total net self-employment income and pensionable employment income is more than $3,500. See line 22200
  • you are paying employment insurance premiums on self-employment income or other eligible earnings. See lines 31217 and 42120
  • you have incurred a non-capital loss in the year that you want to be able to apply in other years. See line 23600
  • you want to transfer unused tuition fees or carry forward unused tuition, education, and textbook amounts to a future year. See line 32300
  • you want to report income that would allow you to contribute to an RRSP, a pooled registered pension plan (PRPP), or a specified pension plan (SPP) to keep your RRSP deduction limit (see Schedule 7) for future years up to date
  • you want to carry forward to a future year the unused investment tax credit on expenditures you incurred during the current year. See line 41200

Deceased persons

If you are the legal representative (the executor, administrator, or liquidator) of the estate of a person who died in 2019, you may have to file a return for 2019 for that person. When there are no legal documents designating a legal representative, you may request to be the deceased person’s representative by completing an Affidavit form for intestate situations.  For more information see T4011, Preparing Returns for Deceased Persons and Information Sheet RC4111, Canada Revenue Agency – What to Do Following a Death.

Newcomers to Canada (immigrants and returning residents)

If you left another country to settle in Canada, the following information will introduce you to the Canadian tax system and help you to complete your first income tax and benefit return as a resident of Canada.

It applies only for the first tax year that you are a new resident of Canada for income tax purposes. After your first tax year in Canada, you are no longer considered a newcomer for income tax purposes.

Topics

Apply right away to get the Canada child benefit, the goods and services/harmonized sales tax (GST/HST) credit, and any related provincial and territorial programs.

  • Learning About Taxes
    Course designed to provide a basic knowledge and understanding of Canada’s income tax system to individuals who are not familiar with this system.

Are you a resident of Canada?

If you left another country to settle in Canada, the following information will introduce you to the Canadian tax system and help you to complete your first income tax and benefit return as a resident of Canada.

It applies only for the first tax year that you are a new resident of Canada for income tax purposes. After your first tax year in Canada, you are no longer considered a newcomer for income tax purposes.

Topics

Apply right away to get the Canada child benefit, the goods and services/harmonized sales tax (GST/HST) credit, and any related provincial and territorial programs.

  • Learning About Taxes
    Course designed to provide a basic knowledge and understanding of Canada’s income tax system to individuals who are not familiar with this system.

When should you apply to receive benefits and credits?

Apply right away to get benefits and credits you may be entitled to

To get these benefits and credits, you or your spouse or common-law partner must be one of the following:

  • a permanent resident, even with a temporary address
  • a protected person

As soon as you get your social insurance number, apply for benefits.

Note: If you are a temporary resident, you must live in Canada for 18 months in a row and have a valid permit on your 19th month of living in Canada before you can apply for the Canada child benefit and any related provincial and territorial programs.

How to apply for benefits and credits

To apply for the Canada child benefit and to register your child or children for the GST/HST credit, fill out and send the following two forms to the Canada Revenue Agency (CRA):

To apply for the GST/HST credit for you or your spouse or common-law partner, fill out Form RC151, GST/HST Credit Application for Individuals Who Become Residents of Canada for the year that you became a resident of Canada.

If you live in Quebec, you should also apply for child assistance through Retraite Québec.

Include the following information with your application:

  • Record of Landing or confirmation of permanent residence issued by Citizenship and Immigration Canada
  • Citizenship certificate
  • Notice of Decision or a Temporary resident’s permit issued under the Immigration and Refugee Protection Act
  • valid temporary or permanent mailing address
  • a void cheque if you are applying for direct deposit
  • proof of birth for your children who were born outside Canada

Note: Include the amount of income you earned before you entered Canada on Form RC66SCH and Form RC151.

After you apply for benefits and credits

You don’t have to apply for the benefits and credits every year. But every year you must:

  • file your income tax and benefit return
    • to continue receiving the benefit and credit payments that you are entitled to, you have to file your income tax and benefit return on time every year, even if you have no income in the year. If you have a spouse or common-law partner, they also have to file a return every year
  • keep your personal information up to date
  • keep your supporting documents in case the CRA asks for them
    • in the future, you may receive a letter from the CRA as part of the validation process, asking you to confirm your personal information
Sign up for:

Property you owned before you arrived in Canada

If you owned certain properties (other than taxable Canadian properties) at the time you immigrated to Canada, the CRA considers you to have sold the properties and to have immediately reacquired them at a cost equal to their fair market value (FMV) on the date you became a resident of Canada. This is a deemed disposition. Your property could include items such as shares, jewelry, paintings or a collection. Usually, the FMV is the highest dollar value you can get for your property in a normal business transaction.

You should keep a record of the FMV of your properties on the date you arrived in Canada. The FMV will be your cost when you calculate your gain or loss from disposing the property in the future. You dispose of your property when, for example:

  • you sell it
  • you give it
  • it’s destroyed
  • it’s stolen

If you have a loss resulting from the disposition of those properties, you can only deduct those losses from any gains you had from selling the same type of property. You cannot use this type of loss to reduce any capital gains you had from selling other types of properties.

Note: If you are re-establishing Canadian residency and you had a deemed disposition when you left Canada, go to What if you return to Canada?.

Do you have to file a tax return?

Even if you lived in Canada for only part of the year, you may have to file a tax return. For example, you have to file a tax return if:

  • you have to pay tax
  • you want to claim a refund
  • if you want to get benefit and credit payments

Even if you do not have any income in the year, you may want to file a tax return so that the CRA can determine if you are eligible for the goods and services tax/harmonized sales tax (GST/HST) credit, or if you or your spouse or common-law partner want to begin or continue receiving the Canada child benefit and other benefits from certain related provincial or territorial related programs.

For more information, go to Do you have to file a return?

If you lived in Quebec on December 31, 2019, you may have to file a separate provincial tax return. For more information, visit Revenu Québec.

If you have a modest income and a simple tax situation, and require assistance with filing your return, you may be eligible to use the Community Volunteer Income Tax Program.

If you are self-employed or own a small business and need help understanding your tax obligations, you can get free in-person tax help from the CRA’s Liaison Officer Service.

Which income tax package should you use?

Most individuals who reside in Canada file only one income tax return for the tax year, because the Canadian government collects taxes on behalf of all provinces and territories, except the Province of Quebec.

For the tax year that you are a newcomer to Canada and for each tax year that you continue to be a resident of Canada for income tax purposes, use the income tax package for the province or territory where you resided on December 31 of the tax year.

Notes: It is important to use the income tax package for your province or territory because tax rates and tax credits are different in each province and territory.

If you live in the province of Quebec on December 31, you may have to file a separate provincial income tax return. For more information, visit Revenu Québec.

Transmitting your tax return online

EFILE

Your EFILE service provider can complete and file your return for you. For more information, go to EFILE.

NETFILE

You might be able to file your return online if you prepare your return with a tax preparation software or Web application. For more information, or to file your return, go to NETFILE.

Note:  You will not be able to file online without a SIN.

If you have requested a SIN, but have not yet received one, and the deadline for filing your tax return is near, file your tax return without a SIN to avoid any possible late-filing penalty and any interest charges. Attach a note to your return to let the CRA know why you did not enter your SIN.

If you are mailing your tax return, send it to Where to mail your documents. Do not mail your tax return to any other address.

When do you have to send the CRA your tax return?

To find out when you have to file your return, go to Filing due dates

How to complete your tax return

Identification and other information

It is important that you complete the entire identification and other information area on page 1 of your tax return. The CRA needs this information to assess your tax return and calculate your goods and services tax/harmonized sales tax (GST/HST) credit, plus any benefits to which you may be entitled under the Canada child benefit.

Date of entry in Canada

When completing this area on your return, enter the date you became a resident of Canada for income tax purposes.

Information about your spouse or common-law partner

Enter your spouse or common-law partner’s net world income for 2019 regardless of their residency status. Net world income is the net income from all sources both inside and outside of Canada. Underneath, enter your spouse’s or common-law partner’s net world income for the period you were a resident of Canada.

What income do you have to report?

For the part of the tax year that you were not a resident of Canada

You have to report the following amounts:

  • income from employment in Canada or from a business carried on in Canada
  • taxable capital gains from disposing of taxable Canadian property
  • taxable part of scholarships, bursaries, fellowships, and research grants you received from Canadian sources

Note

For the part of the year that you were not a resident of Canada, do not include on your tax return any gain or loss from disposing of taxable Canadian property, or a loss from a business carried on in Canada, if, under a tax treaty, the gain from that disposition or any income from that business would be exempt from tax in Canada. For more information, go to Non-residents disposing of certain Canadian Properties.

For the part of the tax year that you were considered a resident of Canada

You have to report your world income. World income is income from all sources both inside and outside Canada earned after becoming a resident of Canada for income tax purposes on your Canadian tax return.

In some cases, pension income from outside Canada may be exempt from tax in Canada due to a tax treaty, but you must still report the income on your tax return. You can deduct the exempt part on line 25600 of your tax return.

If you are a protected person (including a refugee) and you received funds from a charitable organization such as a church group or from an individual, you generally do not have to report the amounts on your tax return. However, if a charitable organization hired you as an employee, the employment income you received is taxable.

Underground economy

The underground economy is defined as income earned but not reported for income tax purposes and the sale of goods or services on which taxes or duties have not been paid. The underground economy is often associated with the exchange of goods and services for cash where no records are kept.

What deductions can you claim?

You may be able to reduce your income by claiming deductions that you qualify for. A deduction is an amount that is allowed to you provided that you qualify for it. If so, it’s subtracted from your total income. The result is called taxable income which is used to calculate your federal and provincial or territorial tax. The following deductions are some of the most common.

Registered retirement savings plan contributions

Generally, you cannot deduct contributions you made to a registered retirement savings plan (RRSP) in 2019 if this is the first year that you will be filing a tax return in Canada.

However, if you filed a tax return in Canada for any tax year from 1990 to 2018, you may be able to claim a deduction for RRSP contributions you made in Canada for 2019. The CRA bases the maximum amount you can deduct on certain types of income you earned in earlier years.

You can view your RRSP deduction limit online in My Account or with the MyCRA mobile app.

For more information, go to Line 20800 – RRSP deduction.

Pension income splitting

If you and your spouse or common-law partner were residents of Canada on December 31, 2019, you can elect to split your pension income that qualifies for the pension income amount (line 31400 on the return). To make this election, you and your spouse or common-law partner must complete and attach Form T1032, Joint Election to Split Pension Income, to your tax returns.

For more information, go to Pension income splitting.

Moving expenses

Generally, you cannot deduct moving expenses incurred to move to Canada.

However, if you entered Canada to attend courses as a student in full-time attendance enrolled in a program at a post-secondary level at a university, college, or other educational institution, and you received a taxable Canadian scholarship, bursary, fellowship, or research grant to attend that educational institution, you may be eligible to deduct your moving expenses.

You cannot deduct moving expenses if your only income at the new location is scholarship, fellowship, or bursary income that is entirely exempt from tax.

For more information, go to Line 21900 – Moving expenses.

Support payments

If you make spousal or child support payments, you may be able to deduct the amounts you paid, even if your former spouse or common-law partner does not live in Canada.

For more information, go to Support payments.

Treaty-exempt income

Once you become a resident of Canada, you have to report your world income. World income is income from all sources both inside and outside Canada. However, part or all of the income may be exempt from Canadian tax. This may be the case if Canada has a tax treaty with the country in which you earned the income and there is a provision in the treaty that prevents Canada from taxing the type of income you received. You can deduct the exempt part on line 25600 of your tax return.

If you are not sure if the applicable tax treaty contains a provision that makes your income from sources outside of Canada exempt from tax in Canada, contact the CRA.

Other deductions

You may be able to claim other deductions. For more information, go to Deductions, credits, and expenses.

What non-refundable tax credits can you claim?

A non-refundable tax credit is an amount that is allowed to you provided that you qualify for it. If so, it’s subtracted from your federal and provincial or territorial tax on taxable income.

As a newcomer to Canada during 2019, you may be limited in the amount you can claim this year for certain non-refundable tax credits.

Federal non‑refundable tax credits (on your return)

To determine the total amount you can claim, add the following amounts:

Provincial or territorial non-refundable tax credits (Form 428)

Similar to the amount of federal non-refundable tax credits, as an immigrant, you may be limited in the amount you can claim this year for certain provincial or territorial non-refundable tax credits.

Generally, the rules for calculating your provincial or territorial non-refundable tax credits are the same rules as those used to calculate your corresponding federal non‑refundable tax credits. However, the amounts used in calculating most provincial or territorial non‑refundable tax credits are different from the corresponding federal credits.

Refund or Balance Owing

Federal tax credits

For the part of the year that you were a resident of Canada, if you were an eligible educator, you can claim the eligible educator school supply tax credit for eligible supplies expenses paid in 2019 that relate to the period of residency.

For the part of the year that you were not a resident of Canada, you can claim the above tax credit for eligible supplies expenses paid in 2019 that relate to the period of non-residency if:

  • the Canadian-source income you are reporting for the part of the year that you were not a resident of Canada represents 90% or more of your net world income for that part of the year
  • you had no income from sources inside and outside Canada for that part of the year

However, the total amount you can claim cannot be more than the amount you could have claimed if you were a resident of Canada for the whole year.

Provincial or territorial tax credits (Form 479)

You may be entitled to certain provincial or territorial tax credits. For more information, go to Provincial and territorial tax and credits for individuals for the province or territory where you resided on December 31 of the tax year.

Federal foreign tax credits (Form T2209)

After you become a resident of Canada, you may receive income from the country where you used to live or from another country. This income may be subject to tax in Canada and the other country. This could happen if:

  • no tax treaty exists between Canada and the other country
  • there is no provision in the tax treaty that prevents both countries from
Married or common-law with children
Single with
children

Married or
common-law with no children

Single and 19 or older with no children 
Canada child benefit Yes Yes No No
Goods and services tax/harmonized sales tax (GST/HST) credit Yes Yes Yes Yes
Provincial and territorial
benefits and credits		 Yes Yes Yes Yes