International & Exchange  Student CentreWestern International

Income Tax: Frequently Asked Questions

Topics


As an international student, am I required to file income taxes?

You must file an income tax return if:


Back to Top


If I did not receive income in Canada, why should I complete a tax return?

It is strongly recommended that you fill out a tax return even if you did not receive income in Canada because you may benefit from filing taxes in the following ways:

Back to Top


As an international student, am I considered a resident for tax filing purposes? How do I determine my residency status for income tax purposes?

Your Canadian Immigration/Residency status does not determine your Residency Status for income tax purposes. You must know your residency status for income tax purposes in order to submit the correct tax forms. To determine your residency status, you can determine it yourself or you can request CRA's opinion by completing the Determination of Residency Status (Entering Canada) NR74 Form well before the tax deadline and mail it to the address listed on the form. You will receive a letter informing you of your status. Keep the letter and include a copy with your tax return.

Your status is determined based on factors such as:

Types of Residency Status

For more information about determining your residency, read:

Back to Top


Where can I get forms for completing my tax return?

Select the appropriate year, province and forms.

Students may also have the option of filing their tax returns online.

Back to Top


What official tax receipts will I need to file my income tax return and where can I get them?

Beginning in January, you may start receiving tax receipts from your employers or in the mail. You will need these receipts to file your taxes.

These are some tax receipts you may receive:

Please note that all receipts are issued based on the calendar year January 1 to December 31. Make sure to keep copies of all your official receipts for at least 6 years.

Back to Top


Can I file my income tax return if I don't have a Social Insurance Number?

Yes. International Students who do not have a Social Insurance Number (SIN) can still file an income tax return. For more information on how to apply for a Social Insurance Number, please visit our page on Social Insurance Numbers.

If you are not eligible to get a SIN and you have never applied for a Temporary/Individual Tax Number, you must apply for an Individual Tax Number (ITN) by completing the Application for a Canada Revenue Agency Individual Tax Number for Non-Residents (form T1261).  Send the completed form to the address listed on the form along with the required documents. Do not complete this form if you already have a SIN (even if it has expired), you are eligible for a SIN, or already have an individual tax number or a temporary taxation number.

If you have either of these numbers, but they have expired and you are not currently employed, you can use your expired number for filing your Canadian tax return. If you are currently employed, you must ensure that your SIN is currently valid.

Back to Top


Is there anything I should do differently if this is the first time I am filing a tax return in Canada?

Back to Top


Where should I submit my income tax return?

Students filing an income tax return for the first time may need to must submit a paper copy and mail it in along with your T-slips and any receipts requested by CRA. Visit CRA's website for instructions on where to mail your tax return.

For any years after that, you may be able to NETFILE your tax return using a certifies software.

If someone is helping you file your tax return (an accountant, tax clinic, etc.), they may be able to EFILE your tax return for you.

Remember to keep all your original receipts and copies of your income tax forms for at least 6 years in case you are audited.

Back to Top


When will I receive my tax return?

If this is your first time filing Canadian Income Taxes, your tax return is usually processed in 16-25 weeks. If this is not your first time filing an Income Tax return, it is usually processed in four to six weeks.

Back to Top


What happens after I file my tax return?

Once you have submitted your tax return, you should receive at least 3 letters from Canada Revenue Agency:

It is very important that you read and review the information on the letters you receive as they may be asking you to provide additional information. You should keep these letters, along with your tax return for a minimum of 6 years.

If you have registered for a myCRA account, you will be able to access these letters online, along with other important information.

If you need to make a change to your tax return, you will need to request for an adjustment which you can do through your myCRA account or using ReFILE through a certified software.

Back to Top


I didn't file my income taxes in previous years. Can I file taxes for past years now?

Yes. You can file a tax return to claim a refund for the previous ten years. Attach receipts for all the deductions or credits you are claiming. Tax forms for previous years can be downloaded from the Canada Revenue Agency website.

Back to Top


What is a Notice of Assessment?

When the Canada Revenue Agency receives your income tax return, they will review your information and send you a summary of the results of your income tax return, also known as a Notice of Assessment. Please review your Notice of Assessment to ensure that all the information is correct. You will need to keep your Notice of Assessment in your files to use it for the next year's income tax return. Your Notice of Assessment or Notice of Reassessment will show unused tuition amounts carried forward from previous years.

Back to Top