Your first year in Canada sets up your tax file for years to come. This checklist walks through the steps most newcomers need, with links to the official CRA pages so you can check the details yourself.
1. Confirm when you became a resident for tax purposes
For income tax, what matters is your residency status, not your immigration status. The CRA says that for most newcomers, residency starts on the first day they live in Canada, based on residential ties such as a home, a spouse or common-law partner, or dependants in Canada. If your situation is unclear, the CRA can give an opinion through Form NR74. (CRA: Newcomers to Canada)
2. Get your social insurance number
You need a SIN to work in Canada, to receive benefit and credit payments, and to open most bank accounts. You apply with Service Canada. If Service Canada cannot issue a SIN, the CRA may issue a temporary tax number. (Service Canada: SIN)
3. Apply for benefits early
You do not have to wait for your first tax return. New residents can apply for the Canada Groceries and Essentials Benefit (formerly the GST/HST credit) using Form RC151, and families with children can apply for the Canada child benefit using Form RC66. Payment amounts and eligibility rules change, so check the current CRA pages. (CRA: Newcomers to Canada)
4. Report income you earned before you arrived
When you apply for benefits, the CRA asks for your world income for up to two years before you became a resident. This is used to calculate your benefits; it does not mean Canada taxes that income. (CRA: Newcomers to Canada)
5. Know your filing deadline
The tax year is the calendar year. Your return is usually due by April 30 of the following year. If you or your spouse or common-law partner are self-employed, the filing deadline is June 15, but any balance owing is still due April 30. (CRA: Newcomers to Canada)
6. Prepare your first return carefully
- Report your world income from the date you became a resident.
- Income you earned outside Canada before you became a resident is not taxed in Canada.
- Your first return has special rules for property you owned before you arrived, foreign tax credits, and income that a tax treaty may exempt.
- Collect your Canadian slips (such as T4 and T5) and records of any foreign income after arrival.
7. Ask about foreign property reporting
Canadian residents may have to report certain property held outside Canada, depending on its type and total cost. The rules are different in your first year as a resident, so ask before you file. I review this with you; this guide does not state thresholds because they depend on your facts.
8. Set up your CRA account and keep it current
Register for a CRA account to see your notices, benefits, and slips. If you hold a temporary resident permit, send the CRA your renewed permit before the old one expires so benefit payments are not interrupted. (CRA: Newcomers to Canada)
9. Keep your records
Keep your slips, receipts, and supporting documents for at least six years after you file. If the CRA reviews your return, you will need them. (CRA: Newcomers to Canada)
10. Watch out for scams
Scammers often target newcomers by pretending to be the CRA. When in doubt, check your CRA account or call the CRA directly. (CRA: Scams and fraud)
Starting a business?
If you plan to work for yourself or open a company, you may also need a business number, HST registration, and a decision between a sole proprietorship and a corporation. See my newcomers service and bookkeeping pages.
This guide is general information based on CRA sources available in October 2026. Rules and amounts change; check the linked canada.ca pages or ask me before you act.