# Newcomer tax filing in Canada: your first-year return

Source: https://canadataxdesk.com/newcomers-students-seniors/newcomer-tax-return
Publisher: Canada Tax Desk (canadataxdesk.com), independent editorial site
Topic: Newcomers, Students and Seniors
Last updated: 2026-10-22

> Newcomer tax filing in Canada starts on the day you establish significant residential ties, usually the day you arrive to live here. From that date you report your world income, and before it only Canadian-source income. The basic personal amount is prorated by the days you were resident, and the first return is due April 30 of the following year.

## Key facts

- Residency starts: The day you establish significant residential ties, usually your arrival date
- Income after arrival: World income, in Canadian dollars
- Prorated credits: Basic personal, age and spouse amounts x (days resident / 365)
- Benefit applications: Form RC66 (Canada Child Benefit), Form RC151 (Canada Groceries and Essentials Benefit)
- Due date for 2026 arrivals: April 30, 2027

## When do newcomers to Canada become residents for tax?

You become a resident of Canada for income tax purposes when you establish significant residential ties here, and for most newcomers that is the first day they live in Canada. Immigration status does not decide it: a permanent resident, a work-permit holder and a returning Canadian are all judged on ties.

The CRA treats a home in Canada, a spouse or common-law partner in Canada, and dependants in Canada as the significant ties. Secondary ties include a Canadian bank account, a provincial driver's licence, provincial health insurance, personal property such as a car and memberships in local organizations.

> **Not sure of your status?:** If your situation is unclear, for example your family stayed abroad for the first months, you can send Form NR74, Determination of Residency Status (entering Canada), and the CRA will give its opinion.

## Do newcomers have to file a tax return in Canada?

You must file if you owe tax for your first year, and you should file even if you do not, because the return is what the CRA uses to pay benefits and credits. The CRA's newcomer page says returns are usually due by April 30 of the following year, so someone who arrived in 2026 files by April 30, 2027.

You file the same T1 return as everyone else, not a special newcomer form. The difference is that you enter your date of entry, report two kinds of income for two parts of the year, and prorate some credits. Our [first tax return in Canada](https://canadataxdesk.com/newcomers-students-seniors) page covers the general setup that applies to all first-time filers.

## How is income from before I arrived treated?

Income earned abroad before you became a resident is generally not taxed in Canada and does not go on your return. The exceptions are Canadian-source amounts from that earlier period: employment in Canada, a business carried on in Canada, taxable capital gains on Canadian property and the taxable part of Canadian scholarships.

| Period | Income to report | Example |
| --- | --- | --- |
| Before residency | Canadian-source income only | Wages from a Canadian employer during a pre-move visit |
| From residency date to December 31 | World income from all sources, in Canadian dollars | Canadian salary plus interest still paid on a home-country account |

What goes on a newcomer's first return

Foreign pre-arrival income still matters for benefits. The CRA asks newcomers to send a **Statement of Income** showing world income for up to two years before arrival, even if that income was zero, so it can calculate benefit and credit payments. You can send it through your CRA account, which is fastest because online updates are processed immediately, or by mail or by phone.

### Property you owned before moving

Most property you owned when you arrived, such as foreign shares, is treated as if you bought it at its fair market value on the day you became a resident. Record that value now; when you sell, only the gain after your arrival is taxed in Canada.

### Foreign tax already paid

If a foreign country also taxed income you earned after becoming a resident, claim relief on Form T2209, Federal Foreign Tax Credits, so the same income is not taxed twice where a tax treaty does not already prevent it.

## How newcomer credits are prorated, with a worked example

Some non-refundable credits are cut to the share of the year you were resident: the [basic personal amount](https://canadataxdesk.com/tax-rates/basic-personal-amount) on line 30000, the age amount on line 30100 and the spouse or common-law partner amount on line 30300. The formula is the full amount multiplied by the days you were resident divided by 365.

Other credits are claimed in full if they apply: CPP or QPP contributions, Employment Insurance premiums, the disability amount, student loan interest and tuition fees. Someone whose Canadian-source income before arrival was 90% or more of their net world income for that period can claim the full federal credits.

### Worked example: arriving June 8, 2026

Amara lands on June 8, 2026 with her permanent resident papers, signs a lease and opens a bank account the same week. She enters 0608 as her date of entry. From June 8 to December 31 she was resident for 207 days.

| Step | Calculation | Result |
| --- | --- | --- |
| Full 2026 federal basic personal amount | From the CRA's 2026 figures | $16,452 |
| Days resident | June 8 to December 31 | 207 |
| Prorated amount | $16,452 x 207 / 365 | $9,330.31 |
| Federal credit at 14% | $9,330.31 x 14% | $1,306.24 |

Prorated basic personal amount for a June 8, 2026 arrival

Her CPP and EI credits from her Canadian job are not reduced, because they are based on contributions actually made. Her province applies its own proration to the provincial basic personal amount on its Form 428.

## Your first newcomer tax return, step by step

1. Get a social insurance number from Service Canada. If Service Canada cannot issue one, you may get a temporary tax number (TTN) from the CRA, which you can use to apply for benefits, file taxes and sign up for a CRA account; NETFILE accepts a TTN starting with 01 or 03.
2. Send the Statement of Income and apply for benefits (details in the next section) soon after arriving, rather than waiting for tax season.
3. Collect Canadian slips (T4, T5, T4A) and records of foreign income earned after your arrival date, converted to Canadian dollars.
4. Choose NETFILE-certified software. A newcomer whose SIN starts with 0 is specifically allowed to use NETFILE, subject to the usual exclusions in our [NETFILE eligibility rules](https://canadataxdesk.com/netfile/netfile-eligibility-rules).
5. Enter your date of entry. The software then prorates the credits for you.
6. Report world income only from the residency date, add Canadian-source income from before it, and claim foreign tax credits if they apply.
7. Leave the access code blank, add direct deposit details and transmit. Keep the confirmation number.

## Which tax benefits can newcomers to Canada apply for?

Newcomers apply for federal benefits with CRA forms soon after arrival, then keep them by filing a return every year. Two forms do most of the work.

| Benefit | How to apply | Notes |
| --- | --- | --- |
| Canada Child Benefit and related provincial programs | Form RC66, with proof of each child's birth | Also determines CGEB eligibility, so no separate RC151 is needed; Form CTB9 reports a spouse's income if the spouse was not a resident |
| Canada Groceries and Essentials Benefit (CGEB), which replaced the GST/HST credit in July 2026 | Web Form RC151 online if you have no children; paper Form RC151 if you have children | Pre-arrival income comes from the Statement of Income |

Newcomer benefit applications

Payment amounts and dates are outside this site's scope. What matters here is that each benefit year is based on a filed return, so a newcomer who skips the April 30 deadline can see payments pause the following July.

Registered accounts also start from your arrival. A tax-free savings account builds room only from the year you became a resident and were 18 with a SIN, as our [TFSA contribution limit](https://canadataxdesk.com/registered-accounts/tfsa-contribution-limit) page explains, and RRSP room starts with the earned income on your first Canadian return.

## Common newcomer tax filing mistakes

- **Using the landing date when ties came later.** If you visited in March but moved in September, the residency date is September.
- **Leaving out foreign income earned after arrival.** Rent from a home-country apartment or interest on an overseas account counts once you are resident.
- **Reporting pre-arrival foreign salary as income.** It belongs on the Statement of Income, not on the return.
- **Claiming a full-year basic personal amount.** Enter the date of entry so the credit is prorated correctly.
- **Contributing to a TFSA as if room existed since 2009.** Room counts only from your first year of residence.
- **Assuming moving costs into Canada are deductible.** Moving expenses generally require both the old and new homes to be in Canada.

International students follow a different test for residency, covered on our [international student tax return](https://canadataxdesk.com/newcomers-students-seniors/international-student-tax-return) page. Parents who immigrate later in life should also read the [seniors tax return guide](https://canadataxdesk.com/newcomers-students-seniors/seniors-tax-return), because the age amount is prorated the same way.

## Step by step

1. **Get a SIN.** Apply to Service Canada; to file online you need a SIN, or a CRA temporary tax number starting with 01 or 03.
2. **Send the Statement of Income and benefit forms.** Report world income for up to two years before arrival and apply with Form RC66 or RC151.
3. **Gather Canadian and foreign records.** Collect T4, T5 and T4A slips plus foreign income earned after your arrival date.
4. **Enter your date of entry.** Certified software prorates the basic personal and similar credits by days resident.
5. **File by April 30.** Transmit through NETFILE with the access code blank, or file on paper.

## Common questions

### Can newcomers NETFILE their first tax return?

Yes, once they have a SIN. The CRA's NETFILE rules specifically allow a newcomer whose SIN starts with 0 to file online, and NETFILE also accepts a CRA temporary tax number (TTN) starting with 01 or 03. Without a SIN or TTN, you file on paper.

### Do I report my salary from my home country for the months before I moved?

Not on the return. Income earned abroad before you became a resident is reported to the CRA on the Statement of Income for benefit purposes, not taxed on your T1.

### What date of entry do I put on my Canadian tax return?

The date you became a resident for tax purposes, usually the day you arrived to live in Canada. Software asks for it in month-day form, such as 0608 for June 8.

### Do newcomers get the full basic personal amount?

Usually not. It is multiplied by the days you were resident divided by 365, unless Canadian-source income before arrival was at least 90% of your net world income for that period.

### I arrived in December with no income. Should I still file?

Yes. A return showing zero or small income lets the CRA assess you for benefit payments and records you for next year, which also lets you register for a CRA account.

### What is a temporary tax number (TTN)?

A TTN is a number the CRA may give you if Service Canada cannot issue you a SIN. You can use it to apply for benefits, file your taxes and sign up for a CRA account, and NETFILE accepts a TTN that starts with 01 or 03.

### When can I file my 2026 return online?

The CRA's NETFILE page currently lists returns for 2018 to 2025. Returns for 2026, including a first return after arriving in 2026, can be sent once the CRA opens NETFILE for the 2027 filing season, and they are due April 30, 2027.

## Sources

- [CRA, Newcomers to Canada (immigrants)](https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving-entering-canada-non-residents/newcomers-canada-immigrants.html)
- [CRA, Completing your return as a newcomer](https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving-entering-canada-non-residents/newcomers-canada-immigrants/completing-return-newcomers.html)
- [CRA, Form NR74, Determination of Residency Status (entering Canada)](https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/nr74.html)
- [CRA, Form RC66, Canada Child Benefits Application](https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/rc66.html)
- [CRA, NETFILE](https://www.canada.ca/en/services/taxes/income-tax/personal-income-tax/how-file/tax-software/send-return/netfile.html)
- [CRA, Canada Groceries and Essentials Benefit](https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-groceries-essentials-benefit.html)