Filing taxes in Canada

Income tax in Canada

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. For example, your income tax payment for the 2024 tax year will be due by April 30, 2025. Late submissions are accepted, but there may be a penalty.

If you are employed in Canada, your employer is required to withhold and remit statutory deductions for your wages to the CRA. 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.

What you need to file a tax return

To file a Canadian tax return, you need one of the following:

  • A Social Insurance Number (SIN)
  • An Individual Tax Number (ITN)

As soon as you get a SIN or ITN, enter it in your Workday account so that UBC can provide the government with accurate information for your taxes. Learn how to add your SIN or ITN in Workday.

If you have either of these numbers, but it has expired and you are not currently employed, you can still use the expired number to file taxes.

Social Insurance Number (SIN)

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.

Individual Tax Number (ITN)

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.

Additional supporting documents

You may also need the following documents when filing your taxes.

  • T2202
    These forms show the tuition fees you paid for the tax year. Learn how to download your tax forms in Workday.
  • T4
    This form highlights your employment income and deductions. You should receive your T4 from your employer.
  • T4A
    The T4A form is available for students who have received a taxable tuition waiver, teacher certificate, scholarship, or bursary in the tax year.

Apply for tax deductions

You may be eligible to deduct certain expenses from your tax payments. Eligible moving expenses may include transportation, storage of personal belongings, travel, and temporary accommodations. Save all your receipts for expenses related to your relocation to Canada. However, you cannot deduct moving expenses if your only income at the new location is scholarship, fellowship, or bursary income that is fully exempt from tax under the current legislation.

You may also deduct childcare expenses, Registered Retirement Savings Plan (RRSP) contributions, and union dues from your taxes.

How to file your taxes

Online

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.

By paper

If you are submitting your tax return by paper, find the forms you need on the Canada Revenue Agency website.

Mailing your tax return

Check the Canadian government website to find out where you can submit your taxes by mail.

Do international students file taxes?

The Canadian tax system is based on your residency status, not citizenship. Most international students file a tax return (submit an income tax form to the government) to receive benefits and tax credits (money from governments and/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.

Students from countries that have a tax treaty with Canada may not have to pay Canadian income tax. They may also request that their employer stop withholding tax from their Canadian employment income, as long as they get permission from the CRA.

Determine if you must file a return

You must file a return if:

  • You owe income tax to the government (for example, you earn significant income in Canada).
  • You’re 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.
  • 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 who has 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.

Get help filing your taxes

International Student Guide

Find everything you need to know about life as an international student at UBC’s Vancouver campus.

View the guide

If you have questions

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.