If you have earned any sort of residence in Canada, then you likely have to file Canadian income taxes this spring. 

Many temporary residents of Canada – including foreign workers, international students, and even some visitors – will likely be considered residents of Canada for tax purposes. 

Your immigration status has no bearing on whether the Canada Revenue Agency (CRA) will consider you a resident of Canada for tax purposes. 

Everyone in Canada should comply with Canadian law, including laws around taxation.

Additionally, if you want to apply for Canadian citizenship, you will need to file tax returns for the years in which you were legally required to. 

For the 2025 tax season, the deadline for most individuals to file their 2024 income tax return is April 30, 2025. 

Who Is A Resident Of Canada For Tax Purposes? 

In order to file Canadian income taxes, the first thing to know is who is a resident of Canada for tax purposes. 

Your tax residency status depends upon your residency ties to Canada. 

The CRA considers the following primary residential ties: 

  • A home in Canada
  • A spouse in Canada
  • Dependents in Canada 

The CRA also considers secondary residential ties, like the following: 

  • A Canadian passport
  • Personal property (e.g., car, furniture)
  • Financial ties (e.g., Canadian bank account, Canadian credit cards)
  • Public health insurance coverage with a Canadian province/ territory
  • A driver’s license issued by a Canadian province or territory
  • Social ties (e.g., membership in a recreational or religious organization)

The above list are general information purposes only and are not exhaustive. 

Most temporary residents who live predominantly in Canada will be considered residents of Canada for tax purposes. 

For further guidance on determining your tax residence, the CRA suggests consulting ‘Income Tax Folio S5-F1-C1, Determining an Individual’s Residence Status.’

If you are a deemed resident of Canada, you will owe Canadian income taxes on your worldwide income for each tax year in which you are a deemed resident. 

Who Is Legally Required To File Canadian Income Taxes?

If you are considered a resident of Canada for tax purposes, you are legally required to file a tax return if at least one of the following applies to you for the taxation year: 

  • You have to repay Old Age Security (OAS) benefits
  • You have to pay tax
  • You disposed of capital property (including your principal residence)
  • You realized a taxable capital gain
  • You have earned an income of over $3,500 (for the entire year)
  • You have to repay Employment Insurance (EI) benefits
  • You are paying EI premiums on self-employment income or other eligible earnings
  • You’ve withdrawn from your Registered Retirement Savings Plan (RRSP) under the Home Buyer’s Plan or Lifelong Learning Plan and have not yet repaid all amounts

If you have not been earning any income, it’s possible that you may not legally be required to file taxes. 

However, there are many other situations in which you might wish to file a tax return even if you are not legally required to, as filing can grant you access to government-funded benefits.

Benefits Of Filing – Even If Not Legally Required 

In order to file Canadian income taxes, one must also know the benefits of the same. 

If you are a resident of Canada for tax purposes and owe no tax, it is in your best interest to file a tax return, for you can expect to receive a tax refund. 

The Canadian federal government administers many benefits through the income tax system. 

Filing a tax return might qualify you to obtain one or more of the following: 

Benefit  Who Qualifies  Maximum Annual Benefit Amount 
Canada Carbon Rebate Individuals ≥ 19 years old, living in any province except BC or Quebec $380 – $900 (varies based on your province)
Canada Child Care Benefit (CCB) Individuals with children under age 18 – includes temporary residents who’ve been living in Canada for ≥ 18 months $7,787 per child aged < 6;

$6,570 per child aged 6 – 17
Canada Workers Benefit (CWB) Low-income workers ≥ 19 years old (not full-time students) $1,590 (single); or

$2,739 (family)
GST/HST Credit Individuals ≥ 19 years old $519 (single); or

$680 (married)

The above are only a few of the most common benefits. There are many additional benefits and credits that might be available, depending on your situation. 

In the first year you arrive in Canada as a newcomer, you can apply to the CRA to gain access to some of these benefits. 

In the years after your first year of arrival, you will need to file a tax return to gain access to these benefits. 

How To File?

You can file your tax return either on paper or online. 

Most Canadians choose to file online, using specialized income tax software.

You have the option of preparing your tax return yourself or hiring a professional to do your taxes for you. 

There are also volunteer tax clinics that you can attend to obtain help with your taxes at no cost. 

Many Canadian taxpayers elect to hire professional tax preparers due to the complexity of Canada’s tax system. 

Some knowledge of the tax system is generally required to maximize your benefits, owe the least tax, and obtain the largest possible tax refund for your situation. 

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