File your first T1 return for the calendar year you arrived, by April 30 of the following year. You need your SIN, date of entry to Canada, and any T4/T5 slips. Filing via NETFILE takes 2 weeks for a refund. Even if you earned nothing, file — it unlocks the GST/HST credit and other benefits.
Filing taxes for the first time in a new country is confusing — especially in Canada, where the system combines federal and provincial taxes, benefit programs, and newcomer-specific rules. Many newcomers don't realize that filing even a zero-income return unlocks hundreds of dollars in annual benefit payments.
This guide walks through every step of your first Canadian T1 return for the 2025 tax year (due April 30, 2026).
You become a Canadian tax resident from the date you arrive and establish residential ties in Canada. From that point, CRA expects you to file a T1 return for any calendar year in which you were a resident — even if only for part of the year.
If you owe no taxes, there is technically no penalty for filing late — but late filing means delayed GST/HST credit and other benefit payments. File early to start collecting benefits as soon as possible.
Your 9-digit SIN goes on every tax return. Apply at any Service Canada location — you'll receive it the same day with your immigration documents. Temporary residents (work/study permit holders) receive a SIN starting with 9, which expires with your permit. Permanent residents receive a standard SIN.
This is the date you became a Canadian tax resident. It is typically the date you arrived in Canada with the intent to stay — when you signed a lease, enrolled kids in school, or got a job. Enter it in MMDD format on your T1: June 8 = 0608. CRA uses this date to calculate your prorated income and benefit eligibility.
Employers issue T4 slips (employment income) by the last day of February. Investment income appears on T5 slips from your bank. Other income (scholarships, employment insurance, government payments) appears on T4A slips. Wait for all slips before filing to avoid a reassessment.
If the total cost of your foreign property (bank accounts, investments, real estate outside Canada) exceeded CAD $100,000 at any point during the year, you must file a T1135 Foreign Income Verification Statement. Failure to file carries penalties of CAD $25/day up to $2,500.
Most Canadians file electronically through NETFILE — CRA's online filing system accessed through approved tax software. First-time newcomers can use NETFILE without needing a prior-year Notice of Assessment (NOA).
| Method | Processing Time | Refund Speed | Best For |
|---|---|---|---|
| NETFILE (online software) | Usually 2 weeks | ~2 weeks with direct deposit | Most newcomers |
| Paper mail to CRA | 6–8 weeks | 6–8 weeks by cheque | Complex situations |
| Community tax clinic | Varies | Same as NETFILE | Low-income, simple returns |
Free NETFILE-certified software options include Wealthsimple Tax (fully free), TurboTax Free (simple returns), and StudioTax. Wealthsimple Tax is particularly popular among newcomers for its bilingual interface and straightforward newcomer prompts.
Register for CRA My Account at canada.ca after filing. This lets you check your benefit payments, view notices of assessment, set up direct deposit, and track your RRSP contribution room — all online. Use your T1 return data to register; it takes about 2 weeks after filing for your account to be activated.
This is the most important reason to file even if you owe nothing. CRA uses your T1 return to calculate and issue benefit payments. Benefits start in July following your filing — the longer you delay, the more months of payments you lose.
| Benefit | Who Gets It | Approximate Amount (2026) |
|---|---|---|
| GST/HST Credit | Adults earning under ~$54,000/year | Up to CAD $519/year single; ~$680/year couple |
| Canada Child Benefit (CCB) | Parents with children under 18 | Up to CAD $7,787/year per child under 6 |
| Ontario Trillium Benefit (ON) | Ontario residents | Up to CAD $1,421/year depending on income/rent |
| Canada Carbon Rebate | Residents in applicable provinces | ~CAD $200–$800/year per household |
| Climate Action Incentive (rural) | Rural residents in applicable provinces | Additional 20% top-up on Carbon Rebate |
Compared to a regular Canadian resident's return, newcomers have a few unique considerations:
You only report income earned after your date of entry. Income from your home country before you became a Canadian tax resident is generally excluded from your T1. However, if you earned foreign income after arriving in Canada (e.g., investment income from abroad), that must be reported and may qualify for a foreign tax credit.
Some tax credits (like the basic personal amount) are prorated for the number of days you were resident in Canada. Tax software handles this automatically once you enter your date of entry correctly.
First-time NETFILE filers skip the NOA identity verification step that returning filers use. The software will prompt you accordingly — make sure you select "first-time filer" or equivalent when setting up your return.
Your RRSP contribution room is calculated based on earned income from your filed T1 returns. If you delay filing, you delay accumulating contribution room. This matters especially if you plan to use RRSP contributions to reduce future tax bills or use the Home Buyers' Plan.
Banking, credit cards, and money management tips for new arrivals in Canada.
Browse All GuidesSources: CRA Newcomers to Canada page (canada.ca/en/revenue-agency); CRA Completing Your Return for Newcomers guide; CRA GST/HST credit amounts 2026; CRA Canada Child Benefit rates 2026. Always verify current amounts at canada.ca/en/revenue-agency. This guide is for informational purposes only and does not constitute tax advice.