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Overview
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.
Supporting documents
To file a Canadian tax return, you need one of the following:
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.
You may also need the following documents when filing your taxes.
- T2202 - These forms show the tuition fees you paid for the tax year. You can download your T2202 from the Student Service.
- 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.
Frequently Asked Questions (FAQs)
How do I file 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 for where you can submit your taxes by mail.
Do international students file taxes?
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 assistant, other employment, and investment and business income. Generally, students also must 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.
Where can I get help to fill my taxes?
To fill your taxes, you can use the CRA services below.
As an international student at TWU, you can find your financial statement and tax forms through Finances Services.
If you still have questions related to immigration, health insurance, and life as an international student in Canada?
- Workshops and Seminars: Our workshops and seminars are conducted regularly to help international students stay informed and empowered. Link to TWU Calendar.
- Service Hub: For personalized assistance in resolving immigration-related questions, please submit your inquiries through Service Hub. Our team is here to provide specific support and help with any concerns you may have. Please note that TWU RCICs or RISIAs can only advise international students, their spouses, common-law partners, and children. We do not submit IRCC applications on behalf of international students.