Canada Revenue Agency

Taxes and benefits for newcomers

The CRA treats you as a newcomer in the first year you are a resident for income tax. For most people that starts the day you begin living in Canada. Benefits can start before your first tax return.

Last checked: October 19, 2026
Source: Canada Revenue Agency, newcomers to Canada
Audience: Permanent residents, Temporary workers, International students, Refugees and protected persons

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What we could verify

Tax residency is not the same thing as immigration status. Residential ties, such as a home, a spouse, or dependants in Canada, are what usually make you a resident for tax.
As a resident you can apply for benefits, including the Canada Groceries and Essentials Benefits (formerly the GST/HST credit), before you file your first return.
A temporary resident can start the Canada child benefit in the 19th month they have lived in Canada, if they hold a valid permit and meet the other rules. Tell the CRA when a permit is renewed.
The tax year is January 1 to December 31. The return is usually due April 30 of the next year. Keep supporting documents for at least six years.
If Service Canada cannot issue a SIN, the CRA can issue a temporary tax number so you can still file and receive benefits.

Put this on the 30-day list even if you have not been paid yet. Benefit applications do not wait for a job. The CRA's newcomer page says payments, including related provincial payments, can begin before the first return, and that you should keep your address and your permit status current or the payments stop or go to the wrong person.

Refugee claimants may be tax residents but, the CRA notes, do not hold an approved immigration status until the claim is decided. That can affect which payments you can get. International students may have to file. The page links to a student-specific explanation and says residency decides how you are taxed. If you are unsure you are a resident, the CRA has form NR74 for people entering Canada. Do not ignore a filing obligation because no employer deducted tax. Income that was never reported is still taxable.

Who it is for

People who are, or may be, residents of Canada for income tax in their first year. Immigration status changes which benefits you can receive. A valid status is required for some payments on top of tax residency.

How to act on it

Read the CRA newcomer page, apply for benefits when it says you can, and get a SIN from Service Canada or a temporary tax number if a SIN is refused. File the first return by the usual April 30 deadline.

Also in first 30 days

Government of Alberta

Alberta Health Care Insurance Plan

If you are moving to Alberta from outside Canada, apply for AHCIP within three months of becoming a resident. Do that and coverage can start from the day you established residency.

Last checked October 19, 2026

Government of British Columbia

B.C. Medical Services Plan

Eligible B.C. residents must enrol in MSP. There is no cost to apply. You need coverage in place before you rely on a doctor or a hospital.

Last checked October 19, 2026

Government of Ontario

OHIP and the Ontario health card

Ontario has no waiting period for OHIP if you qualify. You apply in person at ServiceOntario. Coverage is for medically necessary doctor and hospital care, not for every prescription or dental visit.

Last checked October 19, 2026