If you need help with your taxes
Get your taxes done for free with UBC TACS. Tax clinics run from Mon, Feb 27 until Thurs, Apr 6, 2023 during the following times:
- Mondays to Fridays, 9 am to 5 pm
- Saturdays, 10 am to 4 pm
Get your taxes done for free with UBC TACS. Tax clinics run from Mon, Feb 27 until Thurs, Apr 6, 2023 during the following times:
In Canada, income tax is administered by the Canada Revenue Agency (CRA). The Canadian income tax year is from January 1 to December 31. If you owe income tax, you must pay it by April 30 for the previous calendar year. Late submissions are accepted, but there may be a penalty.
If you are employed in Canada, your employer must withhold and remit to the CRA statutory deductions from your wages. These statutory deductions include: income tax, Canada Pension Plan (CPP) and Employment Insurance (EI). In order to deduct the proper amount of income tax from your wages, your employer will ask you to complete both the TD-1 (federal) and the TD1-BC forms. Employers will deduct an amount from each pay cheque for Canada Pension Plan (CPP) and Employment Insurance (EI).
You are responsible for determining your tax filing obligations and income tax status in Canada. You can get help through the UBC Tax Assistance Clinic held in the UBC Life Building in late February and early March.
To file a Canadian tax return, you need one of the following:
As soon as you get a SIN or ITN, enter it in your Student Service Centre (SSC) account so that UBC can provide the government with accurate information for your taxes.
If you have either of these numbers but it expired and you are not currently employed, you can use the expired number for filing taxes.
To apply for a Social Insurance Number (SIN), you must have a work permit or a study permit which includes a condition to work on and/or off campus.
If you are not eligible for a SIN, you can apply for an Individual Tax Number (ITN). This is especially important for students who receive scholarships, as UBC will require you to provide an ITN at the end of Winter Term 1.
You may also need the following documents when filing your taxes.
You may be eligible to deduct certain expenses from your tax payments. Moving expenses such as transportation and storage of personal effects, travel, and temporary accommodation may be considered eligible deductions. Save your receipts for the cost of relocating to Canada. However, you cannot deduct moving expenses if your only income at the new location is scholarship, fellowship, or bursary income that is entirely exempt from tax under the current legislation.
You may also deduct childcare expenses, Registered Retirement Savings Plan (RRSP) contributions, and union dues.
You might be able to file your income tax directly to the Canada Revenue Agency (CRA) online through the electronic tax-filing software NETFILE. Tax returns filed via NETFILE must first be prepared using a NETFILE-certified product you can find on their website.
If you are submitting your tax return by paper, find the forms you need on the Canada Revenue Agency website.
Check the Canadian government website for where you can submit your taxes by mail.
Most international students “file a tax return” (submit an income tax form to the government) to receive benefits and tax credits (money from governments or the chance to lower taxes later). International students may have to pay Canadian income tax on income earned from teaching and/or research assistantships, other employment, and investment and business income. Generally, students also have to report income they receive from outside of Canada.
The Canadian tax system is based on your residency status, not citizenship. Students from countries that have a tax treaty with Canada may not have to pay Canadian income tax and may be able to request that their employer stop withholding tax from their Canadian employment income with permission from CRA.
You must file a return if:
Even if you don’t owe any tax, you should file a tax return if:
You expect an income tax refund from the government.
You're applying for the GST/HST credit (which provides cash payments to low- and middle-income taxpayers, to help offset the costs of paying GST/HST on taxable purchases).
You're eligible to receive the child tax credit (for low- and middle-income taxpayers with children).
You might earn more income in Canada later, such as through Co-op, and want to carry forward Tuition Payment and Education Credits (e.g., save for future years) to reduce the tax you owe in future years.
Learn more about if you have to file a return.
You do not need to pay taxes on your income from scholarships, fellowships, or bursaries, but you must provide UBC with your ITN or SIN when UBC requests it for tax purposes.
Find everything you need to know about life as an international student at UBC's Vancouver campus.
International Student Advisors are not tax experts and cannot provide any tax assistance. Please use the resources above to guide you through filing your taxes. If you have questions about how to file a tax return, please contact Canada Revenue Agency directly.