Who this is for
People who moved to Canada and have not filed a Canadian return before. Permanent residents, people on work permits, students, and parents who came on a Super Visa and then stayed. Many of our clients arrived from India. The steps are the same from anywhere.
One thing most people do not realize
Income you earned outside Canada before your arrival date is not taxed in Canada, but the CRA still asks for the figure. It is used to work out some credits and benefits in your first two years. Leaving it out can delay the benefits that filing is meant to start.
The date that matters
For tax, you become a resident of Canada on the day you start living here. For most people that is the day you arrived with a home to go to. From that date, Canada taxes your income from anywhere in the world. Before that date, your income from outside Canada is not taxed here.
So the first thing we ask is: what date did you arrive to live in Canada? Write it down. It goes on your first return.
Your SIN
You need a Social Insurance Number to work, to get benefits and to file. Service Canada issues it. If Service Canada cannot give you one, the CRA can issue a temporary tax number instead. Bring whichever you have.
What to bring
For your first return
- Your SIN or temporary tax number
- Your arrival date, and your immigration document (confirmation of permanent residence, work permit or study permit)
- Your address in Canada
- Every Canadian income slip: T4 from each employer, T4A, T5 from a bank, T2202 from a college
- Rent paid in the year and the landlord’s name, or property tax paid
- Childcare, medical, donation and tuition receipts
- If you brought money or own property outside Canada: a rough list of what you own and its value on the day you arrived
- If you still earn income outside Canada: what it is and roughly how much, in the local currency. We convert it.
Income before you arrived
- A note of what you earned outside Canada in the part of the year before you arrived. It is not taxed here. The CRA uses it to work out some credits and benefits for your first two years.
Why filing matters even with low income
Filing is how benefit payments start. The Canada Groceries and Essentials Benefit, which replaced the GST/HST credit in July 2026, and BC benefits are worked out from your return. For your first year you can apply for the Canada Child Benefit and the groceries benefit with forms RC66 and RC151 before you file. After that, filing each year keeps them going. File even if you earned nothing.
Property outside Canada
Canada has a form, the T1135, for property outside the country worth more than $100,000 Canadian in total cost. You do not file it for the year you arrived. From the next year on, we check whether it applies. A home that is mainly for your own use is generally not counted. Rental property and bank deposits usually are.
Income you still have in India
Rent, bank interest, a pension or investments in India all go on your Canadian return from your arrival date onward. Tax you paid in India can often be credited here, so you are not taxed twice. Our guide on income from India lists exactly what to bring.
How it works with us
- Call or request a callback. Tell us your arrival date and whether you have income outside Canada.
- Bring your documents. We prepare the return and go through it with you, in English or Punjabi.
- We file it electronically and tell you what to expect from the CRA and when benefits should start.
Keep your slips and receipts for six years. The CRA can ask for them.
Official sources
- CRA: Newcomers to Canada
- CRA: Canada Groceries and Essentials Benefit
- CRA: Questions and answers about Form T1135
This guide is general information, not advice about your situation. It reflects the rules for the 2025 and 2026 tax years. It has not yet been reviewed by a practitioner. The information was checked against the official sources listed above on the date shown. Rules change. Check the official sources above or ask us. How we prepare these guides.