Newcomers to Canada - Canada.ca (2024)

Find out if this pamphlet is foryou

This pamphlet is for you if you left another country to settle in Canada in2023.

This pamphlet will introduce you to the Canadian tax system and help you to complete your first income tax and benefit return as a resident ofCanada.

If you are in Canada temporarily in 2023, this pamphlet does not apply to you. Instead, see GuideT4058, Non-Residents and IncomeTax.

New items are flagged withNEW!throughout.

Table of contents

• Before you start
  • Resident ofCanada
  • Canada's tax system
  • Social insurance number
  • GST/HST credit
  • Canada carbon rebate (formerly known as Climate action incentive payment)
  • Canada child benefit and child disability benefit
  • Disability tax credit
  • Property you owned before you arrived in Canada
  • Unwinding a deemed disposition for returning residents
• Who has to file a return
  • Which tax package is for you
  • Ways to file your return
  • Due dates
  • Penalties and interest
• Completing yourreturn
  • Identification and other information
  • Income
  • Deductions
  • Federal tax andcredits
  • Provincial or territorial tax andcredits
• Tax treaties
• Digital services forindividuals
• For more information
• Where to mail yourdocuments

Before you start

Resident ofCanada

You become a resident of Canada for income tax purposes when you establish significant residential ties in Canada. You usually establish these ties on the date you arrive inCanada.

Residential ties

Residential ties in Canada include:

• a home in Canada
• a spouse or common-law partner or dependants who move to Canada to live withyou
• personal property, such as a car orfurniture
• social ties in Canada

Other residential ties that may be relevant to determine your residency status include, but are not limited to, a Canadian driver's licence, Canadian bank accounts or credit cards and health insurance with a Canadian province orterritory.

Newcomers to Canada who have established residential ties with Canada maybe:

• protected persons (including refugees) within the meaning of the Immigration and Refugee ProtectionAct
• individuals who have applied for or received permanent resident status from Immigration, Refugees and Citizenship Canada
• individuals who have received "approval-in-principle" from Immigration, Refugees and Citizenship Canada to stay inCanada

If you were a resident of Canada in a previous year and you are now a non-resident, you will be considered a resident of Canada for income tax purposes when you move back to Canada and re-establish your residentialties.

Get help determining your residencystatus

If you are not sure if you are a resident of Canada for income tax purposes, complete FormNR74, Determination of Residency Status (Entering Canada). Send your form to the Canada Revenue Agency (CRA) as soon as possible to receive an opinion on your residency status before your return isdue.

For more information about residency status, see Income Tax FolioS5-F1-C1, Determining an Individual's ResidenceStatus.

Canada's tax system

Canada’s tax system is similar to that of many countries. Employers and other payers usually deduct taxes from the income they pay you, whereas individuals with business or rental income usually pay their taxes byinstalment.

Many of the benefits people enjoy in Canada are made possible through taxes. Canada's tax system pays for roads, schools, health care, social security and publicsafety.

Each year, you determine your tax obligation by completing an Income Tax and Benefit Return and sending it to theCRA. On thereturn, you:

• report your income and claim your deductions
• calculate your federal and provincial or territorialtax
• determine if you have a balance or a refund of all or part of the tax that was deducted from your income during theyear

For more information, see Who has to file areturn.

Under Canada's tax system, you have the right and responsibility to determine your income tax status and make sure you pay your required amount of tax each year according to thelaw.

GuideRC17, Taxpayer Bill of Rights Guide: Understanding your Rights as a Taxpayer, outlines the fair treatment you are entitled to receive when you deal with theCRA. For more information, go to Taxpayer Bill of Rights. Other rights may apply under Canadian laws including the Canadian Charter of Rights andFreedoms.

Compliance

Each year, theCRA promotes compliance and taxpayer education through reviewprograms.

TheCRA reviews deductions and credits on the Income Tax and Benefit Return and ensures that income amounts have been correctly reported. TheCRA also reviews benefits and credits such as the Canada child benefit (CCB) and the goods and services tax/harmonized sales tax (GST/HST)credit.

Keep all receipts and documents for at least six years after you file your return. If theCRA chooses to review your return, you will have to provide your receipts to support yourclaims.

The underground economy

The underground economy includes any activity not reported for income tax and GST/HST purposes. It is sometimes called "working under the table" and can include unreported or under-reported incomefrom:

• tips and gratuities
• employment
• business
• money earned through the sharing economy such as renting out a room of your home or ridesharing
• gift cards received for workdone
• cash payments for goods orservices
• exchange of goods or services for other goods or services (bartering) without usingmoney
• gifts received from suppliers (also calledincentives)

Generally, income you earn is taxable and has to be reported on your tax return, even when you do not receive a T4 slip and when the activity is not your main source of income.

TheCRA works to maintain the confidence of Canadians in the fairness and honesty of Canada’s tax system. As part of the efforts to fight the underground economy, theCRAworks with the provinces and territories, private sector and other countries and regions to encourage compliance with Canada’s tax laws and ensure that those who do not comply have no unfair advantage over honest taxpayers.

TheCRA has developed a balanced approach to fighting the underground economy. This approach includes:

• audit activities that ensure that income and expenses are properly reported (an audit may lead to a reassessment of tax and the imposition of penalty andinterest)
• education to increase awareness of the risks and consequences of participating in the underground economy

Social insurance number

As a newcomer to Canada, you will need a social insurance number (SIN). TheSIN is a nine-digit identification number that is unique, personal andconfidential.

The CRA uses your SIN to identify you for income tax and benefit purposes. You have to give your SIN to anyone who prepares tax information slipsforyou, such as aT4slip.

When you decide to become a permanent resident of Canada, you have to apply for a SINwith Service Canada if you are currently using any of the following:

• a temporary SIN (starting with the number9) from ServiceCanada
• a temporary tax number (TTN) from theCRA
• an individual tax number (ITN) from theCRA

Once this new SIN has been assigned to you, do not use any other SIN, TTN or ITN that was previously assigned toyou.

If you do not already have aSIN, you can applyonlinefor one and upload your digital documents securely. You can also apply in person at the nearest Service Canada office or by mail. For more information, go to ServiceCanada or call1-800-597-4732.

GST/HST credit

Thegoods and services tax(GST) is a tax that you pay on most goods and services sold or provided in Canada. In some provinces, the GST has been blended with provincial sales tax and is called the harmonized sales tax(HST).

The GST/HST credit helps individuals and families with low and modest income offset all or part of the GST or HST that they pay.

The CRA determines the amount of your credit based on your adjusted family net income, your marital status andthe number of children you have. This information is also used to calculate credits from related provincial and territorial programs.

If you become a resident ofCanada in the year, you may be entitled to receive the GST/HST credit. For more information and to apply,see FormRC151,GST/HST Credit andClimate Action Incentive Payment Application for Individuals Who Become Residents ofCanada.

File a return each year

To start or continue receiving theGST/HST credit, including related provincial and territorial credits and benefits, you have to file a return each year even if you did not have any income in theyear.

Canada carbon rebate (formerly known as Climate action incentive payment)

The Canada carbon rebate (CCR) is a tax-free amount paid to help individuals and families offset the cost of federal pollution pricing.

If you became a resident of Canada in the year and you live in one of the following provinces, you may be eligible for theCCR:

• Alberta
• Manitoba
• New Brunswick
• Newfoundland and Labrador
• Nova Scotia
• Ontario
• Prince Edward Island
• Saskatchewan

For more information and to apply, see Form RC151, GST/HST Credit andClimate Action Incentive Payment Application for Individuals Who Become Residents of Canada.

File a return each year

To start or continue receiving the CCR, you and your spouse or common-law partner (if you have one) must file an income tax and benefit return each year, even if you did not have any income in theyear.

Canada child benefit and child disability benefit

If you are responsible for the care and upbringing of a child who lives with you and is under 18years of age, you may be eligible for the Canada child benefit (CCB) and any benefits for certain related provincial or territorial programs for thatchild.

TheCRA determines the amount of your benefits based on the following:

• the number of eligible children you have and theirages
• your province or territory of residence
• your adjusted family net income
• your child's eligibility for the disability taxcredit

You and your spouse or common-law partner (if any) must file an Income Tax and Benefit Return each year, even if you did not have any income in the year, so that theCRA can calculate the benefits you may be entitled toreceive.

To apply for theCCB, including certain related provincial or territorial programs:

1. Complete FormRC66, Canada Child Benefits Application
2. Complete ScheduleRC66SCH, Status in Canada and Income Informationfor the Canada Child Benefits Application, depending on your immigration and residencystatus
3. Mail formsRC66 andRC66SCH to your tax center along with any required schedules and documentation as soon as possible after you and your child arrive inCanada

You may also be eligible to receive a child disability benefit if your child is eligible for the disability tax credit and theCRA has approved FormT2201, Disability Tax Credit Certificate, for that child. You can get these forms atForms and Publications or by calling1-800-387-1193.

Disability tax credit

The disability tax credit (DTC) is a non-refundable tax credit that helps people with impairments, or their supporting family member, reduce the amount of income tax they may have topay.

TheDTC aims to offset some of the extra costs related to the impairment by reducing the amount of income tax they may have topay.

If you have a severe and prolonged impairment, you can apply for the credit. If you are approved, you can claim the credit when you file your income tax and benefitreturn.

For more information about theDTC, go toDisability tax credit or call1-800-959-8281.

Property you owned before you arrived inCanada

If you owned certain property at the time that you immigrated to Canada, theCRA considers you to have sold the property and to have immediately reacquired it at a cost equal to the fair market value (FMV) on the date that you became a resident of Canada. This is a deemed disposition.

Your property could include items such as shares, jewelry, paintings or acollection.

Usually, theFMV is the highest dollar value that you can get for your property in a normal business transaction.

You should keep a record of theFMV of your property on the date you arrived in Canada. TheFMV will be your cost when you calculate your gain or loss from disposing of the property in thefuture.

You dispose of your property when, forexample:

• You sellit
• You give itaway
• It is destroyed orstolen

For more information, see GuideT4037, CapitalGains.

Unwinding a deemed disposition for returning residents

If you ceased to be a resident of Canada after October1, 1996, and you later re-establish Canadian residency for income tax purposes, you can elect to make an adjustment to the deemed dispositions that you reported when you emigrated from Canada. TheCRA refers to this as an election to “unwind” a previous deemed disposition.

You can make an election to unwind if you still own some or all of the property that was deemed disposed of when you emigrated. If you make this election for taxable Canadian property, you may be able to reduce the gain reported on your tax return for the year that you emigrated tonil.

If you make this election for property other than taxable Canadian property, you can reduce the amount of the proceeds of disposition that you reported on your tax return for the year that you emigrated by whichever amount is theleast:

• the amount of the gain reported on your tax return for the year that youemigrated
• the FMV of the property on the date that you returned toCanada
• any other amount up to the lesser of the aboveamounts

An election to unwind may result in reducing or eliminating the amount of tax owing on a gain from a previously reported deemed disposition of property on emigration. If you make this election and you had previously elected to defer payment of the tax owing on the income from the deemed disposition, some or all of the security that you may have provided may be returned to you.

You can make this election by sending a written request on or before your filing due date for the year that you re-establish Canadian residency for income tax purposes. Send the request to the address indicated at Where to mail your documents. You must also include a list of the properties you own and the FMV of each property this election applies to.

Previously deferred tax

When you immigrate to Canada, you are generally considered to have disposed of, and to have immediately reacquired, most property that you own on the date that you immigrate.

If you had previously elected to defer payment of the tax owing on the gain from the deemed disposition of property on emigration, you may now have to pay the deferred tax. For more information, contacttheCRA.

Who has to file areturn

Even if you lived in Canada for only part of the year, you may have to file a 2023 Income Tax and Benefit Return ifyou:

• have to pay tax for theyear
• want to claim arefund
• want to get benefit and credit payments

To continue getting the benefits and credits you may be entitled to, you have to do your taxes each year, even if you had noincome.

TheCRA uses the information from your return to calculate theCCB and related federal, provincial or territorial programs, GST/HST credit and related provincial and territorial credits and benefits, CCR(depending on your province or territory of residence) and advanced Canada workers benefit(ACWB).

If you lived in Quebec on December31,2023, you may have to file a separate provincial tax return. For more information, go to RevenuQuébec or call1-800-267-6299.

If you have a modest income, a simple tax situation and require assistance to file your return, you may be eligible for free tax help from the Community Volunteer Income Tax Program (CVITP) or Income Tax Assistance– Volunteer Program (for residents of Quebec). For more information, go to Free tax clinics.

If you are self-employed or own a small business and need help understanding your tax obligations, you can get free in-person tax help from theCRA's Liaison Officer Service. For more information, go to Canada Revenue Agency's Liaison OfficerService.

Which tax package is foryou

Use the income tax package for the province or territory where you resided on December31,2023. Tax rates and tax credits are different for each province and territory so it is important to use the correct income tax package. You can get an income tax package atForms and publicationsor bycontacting theCRA.

Ways to file your return

NETFILE

Use theCRA’s secure service to complete and file your return electronically using certified tax preparation software or a web tax application. Go toNETFILE for a list of software and applications, including some that arefree.

EFILE

This is a secure CRA service that lets authorized service providers, including discounters, complete and file your return electronically. For more information, go toEFILE forindividuals.

File a paperreturn

If you are completing a paper return, send it to the address in Where to mail your documents. Do not mail your return to any otheraddress.

Due dates

Your 2023 return and payment are due on or before the date below that applies toyou:

• For most people, the return is dueApril30,2024, and payment is due April 30, 2024
• For a self-employed person and their spouse or common law partner with business expenditures that relate mostly to a tax shelter investment, the return is due April30, 2024, and payment is due April30,2024
• For aself-employedpersonand their spouse or common-law partner (other than those stated above), the return is due June 15, 2024, and payment is due April30,2024
• For a deceased person and their surviving spouse or common law partner, got to Doing taxes for somone who died or see GuideT4011, Preparing Returns for DeceasedPersons

Exception

When a due date falls on a Saturday, Sunday or public holiday recognized by theCRA, your return is considered on time if theCRA receives it or if it is postmarked on or before the next business day. Your payment is considered on time if it is received on the first business day after the due date.

For more information, go to Due dates and paymentdates.

Deceased persons

If you are the legal representative (executor, administrator or liquidator) for the estate of a person who died in 2023, you may have to file a 2023 return for thatperson.

Send the legal document that names you as the legal representative, such as a complete copy of the will, grant of probate or letters of administration, to theCRA.

If there is no legal document naming a legal representative, you may request to be the representative by completing FormRC552, Register as Representative for a Deceased Person.

Send the document to theCRA online using Represent a Client or by mail to the tax centre of the person whodied.

For more information, see GuideT4011, Preparing Returns for Deceased Persons, and Information SheetRC4111, What to do Following a Death (includes "Request for the Canada Revenue Agency to Update Records").

Penalties and interest

Penalties

TheCRA may charge you a penalty if any of the followingapplies:

• You filed your return late and you owe tax for2023
• You failed to report an amount on your 2023 return and you also failed to report an amount on your return for 2020, 2021 or2022
• You knowingly, or under circ*mstances amounting to gross negligence, made a false statement or an omission on your 2023return

Interest on your balanceowing

If you have a balance owing for 2023, the CRA will charge compound daily interest starting May1, 2024, on any unpaid amount owing for 2023. This includes any balance owing if theCRA reassesses yourreturn.

Interest on your refund

TheCRA will pay you compound daily interest on your tax refund for 2023 in some situations. The calculation will start on the latest of the following threedates:

• May 30,2024
• the 30th day after you file yourreturn
• the day you overpaid yourtaxes

Completing yourreturn

Most of the information you need to complete your 2023 Income Tax and Benefit Return is included in your income tax package. However, in the following section, you will find other useful information to help you complete yourreturn.

Identification and otherinformation

TheCRA needs your identification and other information to assess your tax return and calculate yourGST/HST credit, CCR(depending on your province or territory of residence), ACWB and any benefits you may be entitled to receive under theCCB.

Residence information

Enter the date that you became a resident ofCanada for income taxpurposes. For example, if you arrived in Canada and established significant residential ties on June8, 2023, you will enter your date of entry on your return as"0608".

If you requested a social insurance number (SIN) but have not yet received it and the deadline for filing your return is near, file your return without aSIN to avoid a possible late-filing penalty and interest charges. Attach a note to your paper return to let theCRA know why you did not enter yourSIN.

Your spouse's or common-law partner'sinformation

Their SIN

Enter your spouse’s or common-law partner’sSIN if they have one. If not, leave itblank.

Net income from line23600 of their return to claim certain credits (even if the amount is"0")

Enter your spouse’s or common-law partner’s net world income for 2023 regardless of their residency status. Net world income is the net income from all sources inside and outsideCanada.

In the space under this line, enter your spouse’s or common-law partner’s net world income for the period that you were a resident ofCanada.

If your marital status changes and you are entitled to receive theCCB, GST/HST credit or CCR, you must tell theCRA by the end of the month following the month when your status changes. However, in the case of separation, do not notify theCRA until you have been separated for at least 90days. To report a marital status change, call1-800-387-1193 or send a completed FormRC65, Marital StatusChange.

Income

Part of the year that you were a resident ofCanada

You have to report your world income (in Canadian dollars) for the part of the year that you were considered a resident ofCanada. World income is income from all sources inside and outsideCanada.

In some cases, pension income from outside Canada may be exempt from tax in Canada due to a tax treaty, but you must still report the income on yourreturn.

You can deduct the exempt part of your income on line25600 of yourreturn.

Part of the year that you were not a resident ofCanada

You have to report certain types of income that you earn in Canada. The most common types of incomeinclude:

• income from employment in Canada or from business carried on inCanada
• taxable capital gains from disposing of taxable Canadianproperty
• taxable part of scholarships, bursaries, fellowships and research grants that you received from Canadiansources

Deductions

You may be able to reduce your income by claiming deductions that you may qualify for. The following deductions are some of the mostcommon.

Registered retirement savings plancontributions

Generally, you cannot deduct contributions that you made to a registered retirement savings plan (RRSP) in 2023 if it is the first year that you will be filing a return inCanada.

If you filed a return in Canada for any tax year from1990 to2022, you may be able to claim a deduction forRRSP contributions that you made in Canada for 2023. TheCRA determines the maximum amount you can deduct based on certain types of income you earned in previousyears.

You can view yourRRSP deduction limit online using My Account for Individuals or on theMyCRA mobileapp.

For more information, see GuideT4040, RRSPs and Other Registered Plans forRetirement.

Pension incomesplitting

If you and your spouse or common-law partner were residents of Canada on December31, 2023, you can elect to split pension income that qualifies for the pension income amount (line31400 of your return). To make this election, you and your spouse or common-law partner must complete and attach FormT1032, Joint Election to Split Pension Income, to yourreturns.

NEW!First home savingsaccount

The first home savings account (FHSA) is a new registered plan to help individuals save for their first home. Contributions to anFHSA are generally deductible and qualifying withdrawals made from anFHSA to purchase a qualifying home are tax-free. For more information about theFHSA, go to First Home SavingsAccount.

Moving expenses

Generally, you cannot deduct moving expenses incurred to move to Canada. However, there is an exception for individuals who came to Canada asfull-timestudents enrolled in apost-secondary program at a university, college or other educational institution and received a taxable Canadian scholarship, bursary, fellowship or research grant for that educational institution. If you meet these criteria, you may be eligible to deduct your movingexpenses.

You cannot deduct moving expenses if your only income at the new location is scholarship, fellowship or bursary income that is entirely exempt fromtax.

For more information, see FormT1-M, Moving ExpensesDeduction.

Support payments

If you make spousal or child support payments, you may be able to deduct the amounts that you paid, even if your former spouse or common-law partner does not live in Canada. For more information, see GuideP102, SupportPayments.

Treaty-exempt income

Once you become a resident of Canada, you have to report your world income. World income is income from all sources inside and outside Canada. However, all or part of the income may be exempt from Canadian tax. This may be the case if Canada has a tax treaty with the country or region where you earned the income and there is a provision in the treaty preventing Canada from taxing the type of income that you received. You can deduct the exempt part of the income on line25600 of yourreturn.

For a list of countries and regions that Canada has a tax treaty with,see Tax treaties. If you are not sure if the applicable tax treaty contains a provision that makes your income from sources outside Canada exempt from tax in Canada, contact theCRA.

Other deductions

You may be able to claim other deductions. For more information, see the income taxpackage for the province or territory where you resided on December 31,2023.

Federal tax andcredits

Complete Step5 of your return to calculate your federal tax and any federal credits that may apply toyou.

Federal non-refundable taxcredits

These credits reduce your federal tax owing. However, if the total of these credits is more than your federal tax owing, you will not get a refund for thedifference.

As a newcomer to Canada in 2023, you may be limited in the amount that you can claim for certain federal non-refundable tax credits for2023.

To determine the total amount you can claim, add the amount for each federal non-refundable tax credit that applies to the part of the year that youwerea:

• non-resident ofCanada
• resident ofCanada

The total amount that you can claim for each federal non-refundable tax credit cannot be more than the amount you could have claimed if you were a resident ofCanada for the wholeyear.

Part of the year that you were not a resident ofCanada

You can claim the following federal non-refundable tax credits (if applicable to you) if you are reporting Canadian-source income (as listed under Income) for the part of the year that you were not a resident ofCanada:

• Canada Pension Plan or Quebec Pension Plancontributions
• social security arrangement contributions (see FormRC269, Employee Contributions to a Foreign Pension Plan or Social Security Arrangement for Non-United States Plans orArrangements)
• employment insurancepremiums
• disability amount forself
• disability amount transferred from adependant
• interest paid on loans for post-secondary education made to you under the Canada Student Loans Act, Canada Student Financial Assistance Act or similar provincial or territorial governmentlaws
• your tuition fees
• donations andgifts

In addition, you can claim the remaining federal non-refundable tax credits in full if the Canadian-source income you are reporting for the part of the year that you were not a resident of Canada is 90% or more of your net world income for that part of theyear.

The total amount that you can claim for each federal non-refundable tax credit cannot be more than the amount that you could have claimed if you were a resident of Canada for the wholeyear.

See the income tax package for the province or territory where you resided on December31, 2023 for the remaining federal non-refundable taxcredits.

Part of the year that you were a resident ofCanada

You can claim the following federal non-refundable tax credits (if applicable to you) for the part of the year that you were a resident ofCanada:

• Canada Pension Plan or Quebec Pension Plancontributions
• social security arrangement contributions (see FormRC269, Employee Contributions to a Foreign Pension Plan or Social Security Arrangement for Non-United States Plans orArrangements)
• employment insurance premiums
• provincial parental insurance planpremiums
• volunteer firefighters' amount
• search and rescue volunteers' amount
• Canada employment amount
• home accessibility expenses
• home buyers' amount
• adoption expenses
• digital news subscription taxcredit
• pension income amount
• interest paid on loans for post-secondary education made to you under the Canada Student LoansAct, Canada Student Financial AssistanceAct or similar provincial or territorial governmentlaws
• your tuitionfees
• medical expenses
• donations andgifts

In addition, you can claim the other remaining federal non-refundable tax credits (if applicable to you) based on the number of days that you were a resident ofCanada in theyear.

Use the date that you arrived in Canada, entered in the"Residence information" area on page1 of your return, to calculate the number of days that you were a resident ofCanada.

Federal foreign taxcredits

After you become a resident ofCanada, you may receive income from the country or region where you used to live or from another country or region. This income may be subject to tax in Canada and the other country or region. This could happenif:

• No tax treaty exists between Canada and the other country orregion
• There is no provision in the tax treaty that prevents Canada and the other country or region from taxing the type of income that youreceived

If this is your situation, you may be able to reduce the amount of federal tax you have to pay in Canada by claiming a federal foreign tax credit for the foreign tax that you paid. For more information, see FormT2209, Federal Foreign TaxCredits.

Your province or territory of residence may offer a similar credit. For more information, see the income tax package for the province or territory where you resided on December31, 2023. If you were a resident of Quebec, see Revenu Québec's Guide to the Income TaxReturn.

Provincial or territorial tax andcredits

In the year that you immigrated, you may have to pay tax to the province or territory where you lived on December31,2023.

If you lived in Quebec on December31, 2023, you can get information about filing a Revenu Québec Income Tax Return and calculating your provincial tax by contacting RevenuQuébec.

If you resided in another province or territory on December31, 2023, see the income tax package for that province or territory for information about how to calculate your provincial or territorial tax usingForm428.

Provincial or territorial non-refundable taxcredits

Similar to the amount of federal non-refundable tax credits that you can claim, as an immigrant, you may be limited in the amount you can claim in 2023 for certain provincial or territorial non-refundable taxcredits.

Generally, the rules for calculating your provincial or territorial non-refundable tax credits are the same as the rules for calculating your corresponding federal non-refundable tax credits. However, the amounts used to calculate most provincial or territorial non-refundable tax credits are different from the corresponding federalcredits.

Provincial or territorial taxcredits

Certain provinces and territories offer tax credits. For information on these credits and how to claim them, see the income tax package for the province or territory where you resided on December31,2023.

Tax treaties

Canada has income tax conventions or agreements (commonly called tax treaties) with the countries and regions listed in this section. These tax treaties are designed to avoid double taxation for those who would otherwise have to pay tax in Canada and another country or region on the sameincome.

Generally, tax treaties determine how much each country or region can tax yourincome. For more information about tax treaties, go to Taxtreaties.

• Algeria
• Argentina
• Armenia
• Australia
• Austria
• Azerbaijan
• Bangladesh
• Barbados
• Belgium
• Brazil
• Bulgaria
• Cameroon
• Chile
• China (PRC)
• Colombia
• Croatia
• Cyprus
• Czech Republic
• Denmark
• DominicanRepublic
• Ecuador
• Egypt
• Estonia
• Finland
• France
• Gabon
• Germany
• Greece
• Guyana
• Hong Kong
• Hungary
• Iceland
• India
• Indonesia
• Ireland
• Israel
• Italy
• Ivory Coast
• Jamaica
• Japan
• Jordan
• Kazakhstan
• Kenya
• Korea,Republic of
• Kuwait
• Kyrgyzstan
• Latvia
• Lithuania
• Luxembourg
• Madagascar
• Malaysia
• Malta
• Mexico
• Moldova
• Mongolia
• Morocco
• Netherlands
• New Zealand
• Nigeria
• Norway
• Oman
• Pakistan
• Papua New Guinea
• Peru
• Philippines
• Poland
• Portugal
• Romania
• Russia
• Senegal
• Serbia
• Singapore
• SlovakRepublic
• Slovenia
• South Africa
• Spain
• Sri Lanka
• Sweden
• Switzerland
• Taiwan
• Tanzania
• Thailand
• Trinidad andTobago
• Tunisia
• Turkey
• Ukraine
• United ArabEmirates
• UnitedKingdom
• United States
• Uzbekistan
• Venezuela
• Vietnam
• Zambia
• Zimbabwe

Digital services forindividuals

TheCRA's digital services are fast, easy andsecure!

My Account

My Account lets you view and manage your personal income tax and benefit informationonline.

Use My Account throughout the yearto:

• view your benefit and credit information and apply for certain benefits
• view your notice of assessment or reassessment
• view uncashed cheques and request a replacement payment
• change your address, phone numbers, direct deposit information, marital status and information about children in yourcare
• manage notification preferences and receive email notifications when important changes are made to youraccount
• check your tax-free savings account (TFSA) contribution room, your registered retirement savings plan (RRSP) deduction limit and your first home savings account (FHSA) participationroom
• track the progress of certain files you have submitted to theCRA
• make a payment online to theCRA with the MyPayment service, create a pre-authorized debit (PAD) agreement or create aQR code to pay in person at Canada Post for a fee (for more information on how to make a payment, go to Payments to theCRA)
• view and print your proof of income statement
• manage authorized representatives and authorization requests
• submit documents to theCRA
• submit an audit enquiry
• link between yourCRA My Account and Employment and Social Development Canada (ESDC) My Service Canada Account
• manage multi-factor authentication settings

To sign in to or register for theCRA’s digital services, goto:

• My Account, at MyAccount for Individuals, if you are anindividual
• Represent a Client, at Represent a Client, if you are an authorized representative.

Receive your CRA mailonline

Set your correspondence preference to"Electronic mail" to receive email notifications whenCRA mail, like your notice of assessment, is available in your account. For more information, go to Email notifications from theCRA– Individuals.

MyBenefitsCRA mobile webapplication

Get your benefit information on the go! Benefit recipients can access the MyBenefitsCRA mobile web application throughout the year to quickly view their benefit and credit payment details, eligibility information and application status. For more information, go to Mobile apps– Canada RevenueAgency.

Electronic payments

Make your paymentusing:

• your Canadian financial institution's online or telephone banking services
• the CRA's My Payment service at Pay now with My Payment
• your credit card, Interac e-transferor PayPal through one of the CRA's third-party service providers
• pre-authorized debit (PAD) at My Account for Individuals

For more information, go to Payments to the CRA.

For more information

If you needhelp

If you need more information after reading this pamphlet, go to Taxes or contact theCRA.

Due dates

When a due date falls on a Saturday, Sunday or public holiday recognized by theCRA, your return is considered on time if theCRA receives it or if it is postmarked on or before the next business day. For more information, go to Due dates and paymentdates.

Cancel or waive penalties andinterest

TheCRA administers legislation, commonly called taxpayer relief provisions, that allows the CRA the discretion to cancel or waive penalties and interest when taxpayers cannot meet their tax obligations due to circ*mstances beyond theircontrol.

The CRA’s discretion to grant relief is limited to any period that ends within 10calendar years before the year in which a relief request ismade.

For penalties, the CRA will consider your request only if it relates to a tax year or fiscal period ending in any of the 10calendar years before the year in which you make your request. For example, your request made in 2023 must relate to a penalty for a tax year or fiscal period ending in 2013 orlater.

For interest on a balance owing for any tax year or fiscal period, the CRA will consider only the amounts that accrued during the 10calendar years before the year in which you make your request. For example, your request made in 2023 must relate to interest that accrued in 2013 orlater.

Taxpayer relief requests can be made online using the CRA’s My Account, My Business Account (MyBA), or Represent a Client digitalservices.

You can also fill out FormRC4288, Request for Taxpayer Relief – Cancel or Waive Penalties and Interest, and send it to theCRA online using My Account, MyBA or Represent a Client, or by mail to the designated office shown on the last page of FormRC4288.

For information about how to submit documents online, go to Submit documentsonline.

For details about the required supporting documents, relief from penalties and interest, and other related forms and publications, go to Cancel or waive penalties and interest at theCRA.

Direct deposit

Direct deposit is a fast, convenient and secure way to receive yourCRA payments directly in your account at a financial institution in Canada. For more information and ways to enrol, go to Directdeposit or contact your financial institution.

Forms and publications

TheCRA encourages you to file your return electronically. If you need a paper version of theCRA's forms and publications, go to Forms and publications or call1-800-959-8281.

Electronic mailinglists

TheCRA can send you an email when new information on a subject of interest to you is available on the website. To subscribe to the electronic mailing lists, go to Canada Revenue Agency electronic mailinglists.

Tax Information Phone Service(TIPS)

For tax information by telephone, use the CRA's automated service, TIPS, by calling1-800-267-6999.

Teletypewriter (TTY) users

If you use aTTYfor a hearing or speech impairment, call1-800-665-0354.

If you use an operator-assisted relay service, call theCRA's regular telephone numbers instead of theTTYnumber.

Formal disputes (objections andappeals)

You have the right to file a formal dispute if you disagree with an assessment, determination or decision. For more information about objections and related deadlines, go to File anobjection.

CRA Service Feedback Program

Service complaints

You can expect to be treated fairly under clear and established rules, and get a high level of service each time you deal with theCRA. For more information about the Taxpayer Bill of Rights, go to Taxpayer Bill ofRights.

You may provide compliments or suggestions; however, if you are not satisfied with the service youreceived:

1. Try to resolve the matter with the employee you have been dealing with or call the telephone number provided in the correspondence you received from theCRA. If you do not have contact information for theCRA, go to Contact the Canada RevenueAgency
2. If you have not been able to resolve your service-related issue, you can ask to discuss the matter with the employee's supervisor
3. If the problem is still not resolved, you can file a service-related complaint by filling out FormRC193, Service Feedback. For more information and to learn how to file a complaint, go to Submit servicefeedback

If you are not satisfied with how theCRA has handled your service-related complaint, you can submit a complaint to the Office of the Taxpayers' Ombudsperson.

Reprisal complaints

If you have received a response regarding a previously submitted service complaint or a formal review of aCRA decision and feel you were not treated impartially by aCRA employee, you can submit a reprisal complaint by filling out FormRC459, Reprisal Complaint. For more information, go to ReprisalComplaints.

Representatives

You can authorize or cancel a representative (such as your spouse or common-law partner, tax preparer or accountant) to get information about your tax matters and give theCRA information for you. TheCRA will accept information from, or provide information to, your representative only after theCRA has received your authorization. For more information, go to Representativeauthorization.

Your representative can cancel their authorization by using Represent a Client, by telephone or inwriting.

You do not have to complete a new form every year if there are no changes. Your authorization will stay in effect until it is cancelled by you or your representative or it reaches the expiry date youchose.

If you are the legal representative of a deceased person, see GuideT4011, Preparing Returns for Deceased Persons, to find out what documents arerequired.

For more information, go to Representative authorization.

If youmove

If you move, let theCRA know your new address as soon aspossible.

If you use direct deposit, you also need to tell theCRA if you change your account at your financial institution.

Keeping your information up-to-date will ensure that you continue to get yourGST/HST credit (including related provincial and territorial credits and benefits), CCB (including benefits from related federal, provincial or territorial programs) and CCRthat you may be entitled to. Otherwise, your payments maystop.

If you have registered for theCRA's MyAccount service, you can change your address online by going to My Account forIndividuals. If not, you must tell theCRA your new address by phone or in writing, or by completing and sending FormRC325, Address changerequest.

If you are writing to theCRA, send your letter to your taxcentre. Include your social insurance number, your new address, the date of your move and your signature. If you are writing to theCRA for someone else (for example, your spouse or common-law partner), include their social insurance number and have them sign the letter authorizing the change to theirrecords.

Where to mail your documents

Contact theCRA

Bytelephone

Calls from Canada and the United States............................. 1-800-959-8281

Hours of service

Monday to Friday (except holidays)
8 am to 8 pm (local time)

Saturdays (except holidays)
9 am to 5 pm (local time)

Calls from outside Canada and the United States............... 613-940-8495

The CRA only accepts collect calls made through a telephone operator. After your call is accepted by an automated response, you may hear a beep and notice a normalconnection delay.

Hours of service

Monday to Friday (except holidays)
8 am to 8 pm (Eastern Standard Time)

Saturdays (except holidays)
9 am to 5 pm (Eastern Standard Time)