New Immigrants: File Your First Canadian Tax Return

Starting a new life in Canada means learning a new system–especially when tax season arrives. For many new arrivals, filing a first Canadian tax return feels confusing or easy to postpone. However, early filing can unlock refunds, credits and government benefits that you might not even realize you qualify for. Even with minimal income, submitting a return is often financially worthwhile. With clearer CRA tools and online filing options in 2026, getting started is simpler than ever. Learn how to optimize your Canadian tax refund.                  

Understanding Your Tax Residency

In Canada, your tax liability is dependent on your status of residence, which is determined by the CRA based on residential ties. Significant ties include:

• Homeownership or renting in Canada
• Having a spouse or dependents living in Canada
• Possession of a Canadian bank account or a driver’s licence

Your residency claim can also be supported by secondary ties, including your membership in social clubs or local organizations.

If you’re in doubt, you can use Form NR74 to request an official opinion of CRA. After qualifying as a resident, you are required to report global income after the date of arrival. Pre-arrival foreign income isn’t taxable, and tax treaties may prevent double taxation–keep records if you paid taxes abroad.

Documents You’ll Need Before Filing

It is a lot easier when you are organized in your first tax filing. Prepare the following documents:

• Social Insurance Number (SIN) – Required to file; apply through Service Canada in case you do not have one.
• T4 slips – Provided by Canadian employers
• Immigration documents – Confirmation of Permanent Residence (COPR) or landing record with your date of arrival.
• Foreign income records – Evidence of income earned since you became a resident of Canada.
• Deduction receipts – Moving expenses, medical expenses, or charitable contributions, if applicable.

You can view numerous tax slips online if you’ve registered for CRA My Account. Check the top tax filing deadlines Canadians must know to ensure you have all the necessary documents ready in time.

Step-by-Step: How to File Your First Canadian Tax Return

To file with ease, follow these steps:

1. Check your SIN and date of residency.
2. Report global income received after becoming a resident of Canada (convert foreign amounts to Canadian dollars)
3. Choose a filing method:
   • Tax software that is certified by CRA, like TurboTax Canada
     • Paper filing (slower, but still permitted)
4. Claim eligible deductions and credits, including moving expenses.
5. File your return through NETFILE to have it processed faster.

The contributions to the Registered Retirement Savings Plan (RRSP) typically do not take effect until you have created a contribution room through your Canadian income, but tax software will direct you on whether or not you are eligible. Learn more about optimizing your tax refund while claiming deductions and credits.

Filing: Online, Paper or Software

The majority of new entrants prefer online filing. Streamline the process by using NETFILE-certified software or the Auto-fill service of CRA.

SimpleFile or pre-filled returns are available to eligible low-income individuals through CRA My Account. These tools save time, automatically claim credits, and minimize errors. Paper filing is still an option, but it is slower and may delay refunds.

Deadlines and Penalties

The 2025 tax year has the following deadlines:

            April 30, 2026 – The majority of people will file and pay any taxes due.

            June 15, 2026 – Deadline to file self-employed (payment remains due April 30)

Late filing attracts a penalty of 5% and 1% per month on the unpaid taxes (up to 12 months) and doubling for repeat late filers. File on time, even if you can’t pay the interest fully is lower than penalties. Check the CRA’s Important Dates page for updates and learn more about penalties for filing your taxes late in Canada.

Perks and Credits You Can’t Afford to Miss

By completing your initial tax return, you activate valuable government benefits, even when you do not owe any tax.

Key Benefits Include:

• GST/HST Credit – Quarterly, no-tax payments for low- and modest-income individuals (learn more for new Canadian families)
  • Canada Child Benefit (CCB) – Monthly tax-free payments for families with children under 18
  • Provincial and Territorial Credits – Dependent on location and income level

The benefit rates in 2026 will be indexed to inflation, which implies that eligible families will receive slightly higher payments. You may apply using CRA My Account, or you may use forms like RC66 in the case of CCB. Benefits may be retroactively paid in certain instances.

Special Considerations for 2026

The CRA will extend pre-filled and automatic filing to eligible low-income filers in 2026. Approximately 1 million new arrivals can get pre-filled returns via My Account, which will make it easier to access credits and minimize errors. The lowest federal tax bracket is also reduced to 14 per cent, and thus, early filing is even more advantageous.

It is a positive financial step to file your first tax return as a new resident. It guarantees you benefits, creates your Canadian financial history, and, in most cases, leads to refunds that you may not anticipate. Use CRA resources, certified software, or free tax clinics when necessary and file early to maximize benefits.