Who it’s for
What’s included
- First Canadian return (year of arrival)
- Departure return (year of emigration)
- Reporting of assets and worldwide income
- Definition: Deemed disposition A rule that treats some property as sold at market value, for example when you leave Canada, even though nothing was sold. See the glossary of property on departure
- Access to credits and benefits: Definition: GST Goods and Services Tax, federal (5%). See the glossary credit, Canada Child Benefit
- Obligations with the Definition: CRA Canada Revenue Agency: the federal tax authority. See the glossary and Revenu Québec
Documents to prepare
Tick them off as you go. Nothing is saved or sent.
Missing a document? Call us and we’ll guide you.
Dates to watch
- Personal tax returns · in 6 monthsDefinition: T1 The federal personal income tax return, filed with the Canada Revenue Agency. See the glossary and Definition: TP-1 The Quebec personal income tax return, filed with Revenu Québec. See the glossary returns due, and any 2026 balance owing must be paid.Add to calendar : Personal tax returns, April 30, 2027
Frequently asked questions
Do I report income earned before I arrived?
It isn’t taxed in Canada. For your year of arrival, you’re taxed on your worldwide income from your arrival date only. Your pre-arrival income is still requested to calculate some credits and benefits.
What happens when I leave Canada?
You file a departure return. Some property is Definition: Deemed disposition A rule that treats some property as sold at market value, for example when you leave Canada, even though nothing was sold. See the glossary at fair market value on your departure date, which can create a taxable gain. We plan the departure with you, ideally before it happens.
Do students and temporary workers need to file?
Often, yes. If you’re a resident of Canada for tax purposes, you file like any resident, whatever your immigration status. Filing also gives you access to the Definition: GST Goods and Services Tax, federal (5%). See the glossary credit.
