UBC Tax Assistance Clinic
The UBC Tax Assistance Clinic for Students (TACS) runs from now until the end of April 2021. Book a free appointment that answers basic tax questions and prepares you for tax returns.
The UBC Tax Assistance Clinic for Students (TACS) runs from now until the end of April 2021. Book a free appointment that answers basic tax questions and prepares you for tax returns.
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 will deduct income tax from your wages and send this money to the CRA. In order to deduct the proper amount of income tax from your wages, your employer will ask you to complete the form TD–1. Employers will deduct an amount from each pay cheque for Canada Pension Plan (CPP) and Employment Insurance (EI).
You are responsible for determining your income tax status and paying the correct amount of tax. 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 either:
As soon as you get a SIN or ITN, enter it in your 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 SIN, you must have a work permit OR a study permit which includes a condition or remark to work on and/or off campus
If you are not eligible for a SIN, apply for an ITN. This is especially important for students who receive scholarships, as UBC will require you to provide an ITN at the end of Term 1.
Do not apply for an ITN past February as it can take a month or more. You can send your ITN application together with the tax return to the same address specified on your ITN form.
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.
NETFILE is an electronic tax-filing option allowing you to file your income tax directly to the Canada Revenue Agency online. Tax returns filed via NETFILE must first be prepared using a NETFILE-certified product you can find on their website.
Find the forms you need to submit your tax return by paper.
When you submit your first tax return, you should send your return to International Tax Services Office, Returns Processing Division, 2204 Walkley Road, Ottawa, ON, K1A 1A8.
If this is not your first year to file a tax return, you may be eligible to apply online, or send it to the local office at the Canada Revenue Agency, Tax Centre, 9755 King George Highway, Surrey, BC, V3T 5E1.
Most international students “file a tax return” (submit an income tax form to the government) to receive 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 residency, 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 tax return if you:
Owe income tax to the government (for example, you earn significant income in Canada)
Are asked by the CRA to file a return
Even if you don’t owe any tax, you should file a tax return if you:
Expect an income tax refund from the government
Are 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)
Are eligible to receive the child tax credit (for low- and middle-income taxpayers with children)
Might earn more income in Canada later (e.g., co-op) so want to carry-forward (i.e. save for future years) Tuition Payment and Education Credits to reduce the tax you owe in future years.
You do not need to pay taxes on your income from scholarships, fellowships, or bursaries, but you must give UBC your ITN or SIN when UBC requests it for tax purposes.
International Student Advisors are not tax experts and cannot provide any tax assistance. Please use the resources below to guide you through filing your taxes. If you have questions about how to file a tax return, please contact Canada Revenue Agency directly.
Find everything you need to know about life as an international student at UBC's Vancouver campus.
Please contact your Enrolment Services Advisor directly. If you do not have an assigned advisor, they are still available to help.