Your first Canadian tax return covers the year you became a resident, starting from your date of entry. You report world income from that date and state income from before it so credits can be calculated. Filing, even with little income, is how you receive benefits like the GST/HST credit and the Canada Child Benefit.
When do you file?
You file for the year you became a resident of Canada. If you arrived in 2026, your first return is due April 30, 2027. You'll need a Social Insurance Number (SIN).
What to bring
- Your SIN and immigration documents showing your date of entry.
- Canadian tax slips, such as T4s from employers.
- Details of income earned outside Canada during the year, before and after you arrived.
- Rent receipts, tuition slips and childcare receipts if they apply.
- Information about bank accounts, investments or property outside Canada.
How world income works
From your date of entry, you report your world income on your Canadian return. Income from before you arrived isn't taxed in Canada, but you state it so the CRA can calculate your credits and benefits correctly.
Benefits you can apply for
Filing a return is how the CRA works out your eligibility for the GST/HST credit, the Canada Child Benefit for families with children, and BC credits such as the renter's tax credit. Newcomers may need to send extra application forms in their first year, which we can prepare with you.
Questions about this guide
Do I need to file if I arrived late in the year?
Yes, filing is still worthwhile. It starts your benefits and creates RRSP room for future years.
Can you explain things in my language?
Our team speaks English, Urdu, Punjabi and Hindi.
This guide is general information for the 2026 tax year, not advice for your situation. For help with your own taxes, book a time with TaxCorner.