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 statutatory 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.