Filing your first tax return in Canada is an important step for any newcomer, as it is not only a legal obligation but also an opportunity to receive financial support from the government in the form of various benefits and loans. For Ukrainians who have recently moved to Canada, the process may seem complicated due to the unfamiliar system and requirements, but with proper preparation and understanding of the basic principles of filing a return, it becomes a manageable task.
Who must file a tax return
Determining tax residency
The first step in the tax return process is to determine your status as a Canadian tax resident. The Canada Revenue Agency (CRA) considers you a newcomer during your first year in the country as a resident for tax purposes.
You are considered a resident of Canada for tax purposes if you have significant residential ties to Canada, such as:
- A home in Canada
- A spouse or common-law partner in Canada
- Dependents in Canada
- Personal property in Canada
- Social ties to Canada
- Economic ties to Canada
- Health insurance from a Canadian province or territory
Filing obligations
You must file a tax return if:
- You owe taxes for the year
- You want to receive a tax refund
- You want to receive benefits and credit payments
- The CRA has sent you a request to file a return
Even if you did not earn any income, it is still recommended that you file a return, as this allows you to:
- Start building your tax history in Canada
- Apply for credits such as the GST/HST credit or the Canada Child Benefit
- Receive a refund of any taxes you have already paid
Canadian tax system
Progressive Tax System
Canada uses a progressive tax system, which means that the more you earn, the higher the tax rate you pay. However, it is important to understand that the higher rate applies only to the income in each specific bracket, not to your entire income.
Federal tax brackets for 2025
| Tax rate | Income range |
|---|---|
| 15% | First $57,375 |
| 20.5% | $57,375 - $114,750 |
| 26% | $114,750 - $177,882 |
| 29% | $177,882 - $253,414 |
| 33% | $253,414 and above |
The basic personal amount (BPA) for 2025 is $16,129. This amount is deducted from your total income to calculate your taxable income.
Provincial and territorial taxes
In addition to federal taxes, you also pay provincial or territorial taxes. Each province and territory has its own tax brackets. The exception is Quebec, where residents must file two separate returns—one federal and one provincial.
Documents required to file your first tax return
Basic personal documents
Social Insurance Number (SIN) — This is the most important document you will need. It is a nine-digit number required to work in Canada and file tax returns.
How to obtain a SIN
Online application:
- The easiest way to apply is through the secure eSIN portal at sin-nas.canada.ca
- Upload digital copies of the required documents
- Receive your SIN confirmation within 15 business days
Documents required to obtain a SIN:
- Original valid document confirming your identity and legal status in Canada (e.g., work permit, study permit with work authorization)
- Original valid document confirming your identity (passport or Canadian identity card)
Income documents
T4 slip — if you have worked in Canada, your employer will issue you a T4 slip containing information about your total remuneration and deductions for the year.
Other income documents:
- T4E slip — employment insurance payments
- T3, T5, T5008 slips — interest, dividends, and mutual fund income
- T2202 slip — tuition fees
- Foreign income documentation (mandatory for newcomers)
Documents for deductions and credits
- RRSP contribution receipts — if you contributed to a registered retirement savings plan
- Medical expenses — receipts for medical services not covered by insurance
- Child care expenses — if you paid for child care services
- Charitable donations — official receipts from registered charities
Special requirements for newcomers
Global income report
As a newcomer, you must report all income, both Canadian and foreign:
- Income from work in Canada
- Income from a business in Canada
- Taxable capital gains from the sale of Canadian real estate
- Canadian scholarships, grants, research grants
- Income from foreign sources to determine eligibility for the “90% rule”
Property you owned before arrival
Make an inventory of your assets and determine their market value on the date of entry. This will be needed to determine the future tax consequences of a sale.
Filing deadlines for 2025
| Дата | Призначення |
|---|---|
| February 24, 2025 | Earliest date for online filing |
| April 30, 2025 | Deadline for filing (most people) |
| April 30, 2025 | Deadline for paying taxes |
| June 16, 2025 | Deadline for self-employed individuals |
Important: Self-employed individuals must file by June 16, but pay by April 30.
Ways to file your return
- Electronic filing:
- NETFILE — online through certified software
- EFILE — filing through an accountant or consultant
- Paper filing — by mail to the CRA
Professional assistance
- Tax consultants
- Free tax clinics (CVITP)
CRA My Account registration
Benefits: view and manage your tax information, access Auto-fill my Return.
Process:
- Visit the registration page
- Select a login method (CRA ID, Sign-In Partner, provincial partner)
- Provide personal information
- Verify your identity (online or by mail)
- Enable MFA
Benefits and credits for newcomers
- GST/HST credit
- Canada Carbon Rebate
- Canada Child Benefit (CCB)
- Canada Workers Benefit (CWB)
Common mistakes
- Incorrect date of residency
- Missing sources of income
- Lost documents
- Use of uncertified software
Practical tips
- Organize your documents in advance
- Keep copies
- Use Auto-fill my Return
- Contact free clinics
After filing your return
Processing:
- Electronic — up to 2 weeks
- Paper — up to 8 weeks
Refunds — faster with direct deposit.
Preparing for future years
- Keep your documents for 6 years
- Make regular contributions to your RRSP
- Track your expenses for deductions
Conclusion
Filing your first tax return in Canada correctly will help you avoid penalties, claim benefits, and lay the foundation for financial stability in the country.