Individuals need to provide proof of birth for their children when applying for the GST/HST credit and the Canada Carbon Rebate or the Canada child benefit for the first time. To find out more, go to supporting documents.
Newcomers with children should now apply for the GST/HST credit and the Canada Carbon Rebate using Form RC151 upon arrival to Canada. Only those who meet the eligibility requirements for the Canada child benefit should use Form RC66. Find out more: What money you could get from the CRA.
What you need to know about income taxes and benefit payments for the first year you are a resident of Canada
Newcomers to Canada may be:
The Canada Revenue Agency (CRA) considers you a newcomer to Canada for the first year you are a resident of Canada.
You become a resident of Canada for income tax purposes when you have enough residential ties in Canada. You usually establish residential ties on the day you arrive in Canada.
Your residency status for income tax purposes is different from your immigration status. Read more about determining your residency status.
What residential ties are
Significant residential ties to Canada include:
Secondary residential ties that may be relevant include:
You may be considered a non-resident of Canada if you did not have significant residential ties with Canada and:
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If you were a resident of Canada in a previous year and you are now a non-resident, you will be considered a resident of Canada for income tax purposes when you move back to Canada and re-establish your residential ties.
The Canada Revenue Agency (CRA) is a government agency responsible for collecting taxes and administering various benefits and credits.
A SIN is a 9-digit number that is personal, confidential, and unique to you.
You need a SIN to:
Go to Service Canada to apply for a SIN.
If Service Canada is unable to give you a permanent or temporary SIN, the CRA may give you a temporary tax number (TTN) you may use to get benefits and credits, file taxes, and sign up for CRA's online services.
How to get a TTN
Complete your benefit or credit application or tax return without an account number. Attach a letter explaining why you do not have a SIN or can't get one.
To get a number faster, you may also include certified copies of documents that prove your identity, such as:
Canada has benefits and credits to help financially support you. You or your spouse or common-law partner must be a resident of Canada for income tax purposes.
If you are a temporary resident -->
To start getting payments, you must:
You do not need to do your first tax return before you can get these benefits and credits the first year you arrive in Canada:
GST/HST credit and Canada Carbon Rebate (CCR)
The goods and services tax/harmonized sales tax (GST/HST) credit helps you offset the tax you pay on things you buy. If you are at least 19 years old, have a low or modest income, and are eligible, apply for a tax-free quarterly payment.
Find out if you are eligible to apply for the GST/HST credit.
The Canada Carbon Rebate (formerly known as the Climate action incentive payment (CAIP)) is a tax-free amount to help eligible individuals and families offset the cost of the federal pollution pricing. If you are at least 19 years old and are eligible, apply for a tax-free quarterly payment.
Find out if you are eligible to apply for the CCR.
Canada child benefit (CCB)
If you have at least one child under 18 years old and are eligible, apply for a tax-free monthly payment to help with the cost of raising your family.
If you are a temporary resident
If you are a temporary resident, you must live in Canada for 18 months in a row and have a valid permit on your 19th month of living in Canada before you can apply for the Canada child benefit and any related provincial and territorial programs.
Find out if you are eligible to apply for the Canada child benefit.
If you are eligible for the GST/HST, the CCR or CCB credit, you only need to complete these forms:
If you are applying for the GST/HST credit, the CCR and the CCB, you do not need to apply for them separately. Use only the form RC66/RC66SCH to apply for all programs.
Provincial and territorial benefits and creditsMany of the provinces and territories have several benefits and credits that you may be eligible for.
For the related programs that the CRA administers on behalf of the provinces and territories, you do not need to apply separately. We automatically consider you for provincial and territorial benefits and credits when you apply for the CCB or GST/HST credit or file a tax return.
Once you have filed your first tax return, you may be eligible to receive more tax credits and benefits.
If any of your documents are in a language other than English or French, we need a copy of the original documents written in the foreign language with an acceptable English or French translation. Learn more about what qualifies as an acceptable translation.
Sign up for direct deposit to get your money directly into your account at a financial institution in Canada. It is fast, secure, and makes sure you never miss a payment in the mail.
If you choose not to sign up for direct deposit, you will receive your payment by cheque through the mail.
Only send in your application for benefits and credits one time.
To continue receiving the benefit and credit payments you are entitled to, every year you must:
Once you have filed your first tax return, you may be eligible to receive more tax credits and benefits.
Benefits and credits are payments from the CRA, given directly to eligible families and individuals to help offset some of the costs of living.
Even if you only lived in Canada for part of the year, you have to file a tax return if:
You do not need to file a tax return before you can begin receiving benefits and credits during your first year in Canada.
However, you do need to file a tax return to continue getting benefits and credits after your first year in Canada, even if you had no income.
Once you have filed your first tax return, you may be eligible to receive more tax credits and benefits.
For more detailed information, refer to: Do you have to file a return?
There are 2 main ways to complete and send us your tax return.
You can read more about reporting world income, what happens to property you owned before coming to Canada, and claiming deductions when completing a personal tax return as a newcomer to Canada.
You do not need to hire someone to do your taxes for you. The CRA and community organizations offer free tax help if you need it. You can also let someone you trust contact the CRA to file your taxes and access your tax information for you by authorizing them to be a representative.
Review the eligibility criteria to find out if you have a modest income and a simple tax situation. You may be able to get your taxes done at a free tax clinic.
Modest income requirements may vary at each tax clinic. Check with the community organization hosting the free tax clinic in your area for more information.
If you are self-employed or own a small business and need help understanding your tax obligations, you can get free tax help from the CRA’s liaison officer service.
We hold free learning events for different communities. Join us at one of our upcoming tax learning events.
If you have questions about your taxes, credits, or benefits, you can contact the CRA.
Be cautious if you are contacted by someone that claims to be from the CRA and requests personal information such as your SIN, credit card number, bank account number, or passport number.
Scams may contact you by phone, email, mail or instant messaging.
We will never:
Read more about scams and how to confirm if the CRA contacted you: Scam prevention and the CRA
Many of the benefits people enjoy in Canada are made possible through taxes. If you are an employee, your employer usually deducts taxes and pays them to the CRA for you.
Each year, people complete a tax return (Income Tax and Benefit Return) to find out if they owe tax or if they will get money back.
Understand how the Canadian tax system works: Learn about your taxes
