Checklist for newcomers: your first tax steps in Canada

Updated October 1, 2026 · Checked by the Tax-Services.ca editorial team · How we check

Your first months in Canada come with a pile of forms, but only a handful matter for your taxes. These are the ones, in the order they usually come up. Print the page if it helps, and tick things off as you go. Feeling behind already? Most newcomers do.

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In your first weeks

• Apply for your Social Insurance Number, because every employer and the CRA will ask for it.
• Write down the exact date you arrived to settle, since that day often marks the start of your tax residency.
• Keep your passport, permit and entry papers together, in case the CRA asks to see them.
• Open a Canadian bank account so your paycheque and any benefits can arrive by direct deposit.
• Create a CRA My Account, where your slips and benefit payments will appear.

That arrival date matters. The CRA’s newcomers page says that for most people, residency for tax purposes starts the first day you live in Canada.

Which benefits should you apply for?

Don’t wait for the first return. Each has its own form for new residents.

• The GST/HST credit, now called the Canada Groceries and Essentials Benefit, if your income is modest.
• The Canada Child Benefit, if you have children under 18.
• Your province may add its own benefits, so check its site as well.

The first uses form RC151 and the child benefit uses RC66. With no children you can apply online. With children, expect paper forms and proof of birth for each child. Filing every year keeps payments coming, as the CRA’s page on how to get the benefit explains.

Records from before and after you arrived

Gather these early, because getting a statement from another country can take weeks, and you don’t want to be chasing an overseas bank in April.

• Statements for income you earned abroad after you arrived, with the dates and amounts.
• The tax you already paid to another country on that income.
• A list of foreign property you own, such as bank accounts, shares and real estate, with its cost.
• Exchange rates for the dates you need, so you can report everything in Canadian dollars.

What about income and property from abroad?

The CRA’s newcomers page also says to report income earned outside Canada for up to two years before you became a resident, even if you had none. And if your foreign property cost more than $100,000 in total at any point in the year, you file form T1135 with your return. The CRA’s T1135 page mentions significant penalties for missing it.

When it’s time to file

You’ll file by April 30 of the following year. Our document checklist covers the slips, the newcomer guide explains the rules, and the tax calendar keeps the dates in one place. Not sure what your pay will look like? Try the take-home pay calculator.

Talk to a qualified preparer if the foreign property rules apply to you. It’s easy to get this one wrong in a first year.

What if you can’t find a record?

Write down what you do know, with dates, and ask the bank or employer for a copy. That’s better than leaving a gap.

Frequently asked questions

Do I need a Social Insurance Number before I can work?

Yes. Your employer needs it for your pay slips, and the CRA uses it to match your return.

Do I have to file if I arrived late in the year?

Usually yes, even with little or no income. The return is how benefits like the child benefit and the GST/HST credit get worked out.

What exchange rate should I use for foreign income?

Convert it to Canadian dollars with a Bank of Canada rate. Use the rate on the day you received the money, or an average rate if you received it in many small amounts.