Newcomers to Canada

T4055(E) Rev. 22

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Find out if this pamphlet is for you

This pamphlet is for you if you left another country to settle in Canada in 2022.

This pamphlet will introduce you to the Canadian tax system and help you to complete your first income tax and benefit return as a resident of Canada.

If you are in Canada temporarily in 2022, this pamphlet does not apply to you. Instead, see Guide T4058, Non-Residents and Income Tax.

Table of contents

• Before you start
  • Resident of Canada
  • Canada's tax system
  • Social insurance number
  • Goods and services tax/harmonized sales tax credit
  • Climate action incentive payment
  • Canada child benefit and child disability benefit
  • Property you owned before you arrived in Canada
  • Unwinding a deemed disposition for returning residents
• Find out if you have to file a tax return
  • Find out which tax package is for you
  • Ways to file your return
  • Return due date
  • Penalties and interest
• Completing your return
  • Identification and other information
  • Income
  • Deductions
  • Federal tax and credits
  • Provincial or territorial tax and credits
• Tax treaties
• Digital services for individuals
• For more information
• Where to mail your documents
• Contact the CRA

Before you start

Resident of Canada

You become a resident of Canada for income tax purposes when you establish significant residential ties in Canada. You usually establish these ties on the date you arrive in Canada.

Residential ties

Residential ties in Canada include:

• a home in Canada
• a spouse or common-law partner (see the definitions in the Federal Income Tax and Benefit Guide) or dependants who move to Canada to live with you
• personal property, such as a car or furniture
• social ties in Canada

Other residential ties that may be relevant to determine your residency status include, but are not limited to, a Canadian driver's licence, Canadian bank accounts or credit cards, and health insurance with a Canadian province or territory.

Newcomers to Canada who have established residential ties with Canada may be:

• protected persons (including refugees) within the meaning of the Immigration and Refugee Protection Act
• individuals who have applied for or received permanent resident status from Immigration, Refugees and Citizenship Canada
• individuals who have received "approval-in-principle" from Immigration, Refugees and Citizenship Canada to stay in Canada

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.

Get help determining your residency status

If you are not sure if you are a resident of Canada for income tax purposes, complete Form NR74, Determination of Residency Status (Entering Canada). Send your form to the Canada Revenue Agency (CRA) as soon as possible to receive an opinion on your residency status before your return is due.

For more information about residency status, see Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status.

Canada's tax system

Canada’s tax system is similar to that of many countries. Employers and other payers usually deduct taxes from the income they pay you whereas individuals with business or rental income usually pay their taxes by instalment.

Many of the benefits people enjoy in Canada are made possible through taxes. Canada's tax system pays for roads, schools, health care, social security, and public safety.

Each year, you determine your tax obligation by completing an Income Tax and Benefit Return and sending it to the CRA. On the return, you report your income and claim your deductions, calculate your federal and provincial or territorial tax, and determine if you have a balance of tax owing for the year, or a refund of some or all of the tax that was deducted from your income during the year. For more information, see Find out if you have to file a tax return.

Under Canada's tax system, you have the right and responsibility to determine your income tax status and make sure you pay your required amount of tax each year according to the law.

Guide RC17, Taxpayer Bill of Rights Guide: Understanding your rights as a taxpayer, outlines the fair treatment you are entitled to receive when you deal with the CRA. For more information, go to Taxpayer Bill of Rights. You have other rights under Canadian laws including the Canadian Charter of Rights and Freedoms.

Compliance

Each year, the CRA promotes compliance and taxpayer education through review programs.

The CRA reviews deductions and credits on the Income Tax and Benefit Return and ensures that income amounts have been correctly reported. The CRA also reviews benefits and credits such as the Canada child benefit (CCB) and the goods and services tax/harmonized sales tax (GST/HST) credit.

Keep all receipts and documents for at least six years after you file your return. If the CRA chooses to review your return, you will have to provide your receipts to support your claims.

The underground economy

The underground economy is defined as income earned but not reported for income tax purposes and the sale of goods or services on which taxes or duties have not been paid. The underground economy is often associated with the exchange of goods and services for cash where no records are kept.

The CRA works to maintain the confidence of Canadians in the fairness and honesty of Canada’s tax system. As part of its efforts to fight the underground economy, the CRA works with the provinces and territories, private sector, and other countries and regions to encourage compliance with Canada’s tax laws and ensure that those who do not comply have no unfair advantage over honest taxpayers.

The CRA has developed a balanced approach to fighting the underground economy. This approach includes:

• activities such as audits which ensure that income and expenses are properly reported. An audit may lead to a reassessment of tax, and the imposition of penalty and interest
• an educational strategy to increase awareness of the risks and consequences of participating in the underground economy

If you do not have permission to work in Canada because you cannot get a temporary social insurance number or work permit, you are working illegally in Canada.

Social insurance number

As a newcomer to Canada, you will need a social insurance number (SIN). The SIN is a nine-digit identification number that is unique, personal, and confidential.

The CRA uses your SIN to identify you for income tax and benefit purposes. You have to give your SIN to anyone who prepares tax information slips (such as a T4 slip) for you.

If Service Canada gave you a temporary SIN (starting with the number 9) or if the CRA gave you a temporary tax number (TTN) or an individual tax number (ITN), and you decide to become a permanent resident of Canada, you have to apply for a SIN with Service Canada. Once this new SIN has been assigned to you, do not use any other SIN, TTN, or ITN that was previously assigned to you.

If you do not already have a SIN, you can apply for one at the nearest Service Canada Office. For more information, go to Service Canada or call 1-800-597-4732.

Goods and services tax/harmonized sales tax credit

The goods and services tax (GST) is a tax that you pay on most goods and services sold or provided in Canada. In some provinces, the GST has been blended with provincial sales tax and is called the harmonized sales tax (HST).

The GST/HST credit helps individuals and families with low and modest incomes offset all or part of the GST or HST that they pay.

The CRA will determine the amount of your credit based on your adjusted family net income, your marital status and the number of children you have. This information is also used to calculate any credits from related provincial and territorial programs.

If you become a resident of Canada in the year, you may be entitled to the GST/HST credit after your arrival. For more information, see Form RC151, GST/HST Credit and Climate Action Incentive Payment Application for Individuals who Become Residents of Canada. Use this form only if you do not have children. If you have children under 19 years of age, use Form RC66, Canada Child Benefits Application, instead.

To continue receiving the GST/HST credit, including any related provincial or territorial payments, you have to file a return each year even if you did not receive any income in the year.

If you have a spouse or common-law partner, only one of you can receive the GST/HST credit. The credit will be paid to the person whose return is assessed first. No matter who receives the credit, the amount will be the same.

Payments are issued in July and October 2023, and in January and April 2024. For more information, see GST/HST credit.

Climate action incentive payment

The climate action incentive payment (CAIP) is a tax-free amount paid to help individuals and families offset the cost of the federal pollution pricing.

If you became a resident of Canada in the year, and live in one of the applicable provinces, you may be eligible for the CAIP. For more information, see Form RC151, GST/HST Credit and Climate Action Incentive Payment Application for Individuals Who Become Residents of Canada. Use this form only if you do not have children. If you have children under 19 years of age, use Form RC66, Canada Child Benefits Application, instead.

To continue receiving your payments for the CAIP, you and your spouse or common-law partner (if applicable) must both file your own Income Tax and Benefit Return each year, even if you did not receive any income in the year, so that the CRA can calculate the amount of benefits you are entitled to. For more information, go to Climate action incentive payment.

Canada child benefit and child disability benefit

If you are responsible for the care and upbringing of a child who lives with you and is under 18 years of age, you may be eligible for the Canada child benefit (CCB) and any benefits for certain related provincial or territorial programs for that child.

The CRA determines the amount of your benefits based on the following:

• the number of eligible children you have and their ages
• your province or territory of residence
• your adjusted family net income
• your child's eligibility for the disability tax credit

You and your spouse or common-law partner (if applicable) must both file your own Income Tax and Benefit Return each year, even if you did not receive any income in the year, so that the CRA can calculate the amount of benefits you are entitled to.

To apply for the CCB and benefits for certain related provincial or territorial programs, complete Form RC66, Canada Child Benefits Application. Depending on your immigration and residency status, you may also have to complete Schedule RC66SCH, Status in Canada and Income Information for the Canada Child Benefits Application. Send your Form RC66 to the CRA, along with any required schedules and documentation as soon as possible after you and your child arrive in Canada.

In addition to the CCB, you can also receive a child disability benefit if your child is eligible for the disability tax credit and the CRA approved Form T2201, Disability Tax Credit Certificate, for that child. You can get these forms at Forms and Publications or by calling 1-800-387-1193.

Property you owned before you arrived in Canada

If you owned certain properties (other than taxable Canadian properties) at the time that you immigrated to Canada, the CRA considers you to have sold the properties and to have immediately reacquired them at a cost equal to their fair market value (FMV) on the date you became a resident of Canada. This is a deemed disposition.

Your property could include items such as shares, jewelry, paintings or a collection.

Usually, the FMV is the highest dollar value you can get for your property in a normal business transaction.

You should keep a record of the FMV of your properties on the date you arrived in Canada. The FMV will be your cost when you calculate your gain or loss from disposing of the property in the future.

You dispose of your property when, for example:

• You sell it
• You give it
• It is destroyed or stolen

For more information, see Guide T4037, Capital Gains.

Unwinding a deemed disposition for returning residents

If you ceased to be a resident of Canada after October 1, 1996, and you later re-establish Canadian residency for income tax purposes, you can elect to make an adjustment to the deemed dispositions that you reported when you emigrated from Canada. The CRA refers to this as an election to “unwind” a previous deemed disposition.

You can make this election to unwind if you still own some or all of the property that was deemed disposed of when you emigrated. If you make this election for taxable Canadian property, you can reduce the gain reported on your tax return for the year you emigrated by an amount you specify, up to the amount of the gain you reported.

If you make this election for property other than taxable Canadian property, you can reduce the amount of the proceeds of disposition that you reported on your tax return for the year you emigrated by the least of:

• the amount of the gain reported on your tax return for the year you emigrated
• the fair market value (FMV) of the property on the date you returned to Canada
• any other amount to a maximum of the lesser of the above-noted amounts

The election to unwind may result in the reduction or elimination of the tax owing for the gain from the previously reported deemed disposition of property on emigration. If you make this election, and you had previously elected to defer payment of the tax owing on the income from the deemed disposition, some or all of the security you may have provided may be returned to you.

You can make this election by sending your request in writing on or before your filing due date for the year you re-establish Canadian residency for income tax purposes to the address indicated at Where to mail your documents. You must also include a list of the properties you own and the FMV of each property this election applies to.

Previously deferred tax

When you immigrate to Canada, you are generally considered to have disposed of, and to have immediately reacquired, most properties that you own on the date you immigrate. If you had previously elected to defer payment of the tax owing on the gain from the deemed disposition of property other than taxable Canadian property on emigration, you may now have to pay the deferred tax. For more information, contact the CRA.

Find out if you have to file a tax return

Even if you lived in Canada for only part of the year, you may have to file an Income Tax and Benefit Return.

File a return for 2022 if you:

• have to pay tax for the year
• want to claim a refund
• want to get benefit and credit payments

To continue getting the benefits and credits you may be eligible for, you need to do your taxes each year, even if you had no income. The CRA uses the information from your return to calculate the goods and services tax/harmonized sales tax (GST/HST) credit, the Canada child benefit (CCB), and any related provincial or territorial amounts. For more information, see Do you have to to file a return?

If you lived in Quebec on December 31, 2022, you may have to file a separate provincial tax return. For more information, visit Revenu Québec or call 1-800-267-6299.

If you have a modest income, a simple tax situation, and require assistance filing your return, you may be eligible to get free tax help from the Community Volunteer Income Tax Program (CVITP). For more information, go to Free tax clinics.

If you are self-employed or own a small business and need help understanding your tax obligations, you can get free in-person tax help from the Canada Revenue Agency's Liaison Officer Service.

Find out which tax package is for you

Use the income tax package for the province or territory where you resided on December 31, 2022. Tax rates and tax credits are different for each province and territory so it is important to use the correct tax package.

You can get a tax package at Forms and publications or by contacting the CRA.

Ways to file your return

EFILE

This is a secure CRA service that lets authorized service providers, including discounters, complete and file your return electronically. For more information, go to EFILE for individuals.

NETFILE

Use the CRA’s secure service to complete and file your return electronically using certified tax preparation software or a web tax application. Go to NETFILE for a list of software and applications, including some that are free.

By mail

If you are mailing your return, send it to the address indicated in Where to mail your documents. Do not mail your return to any other address. 

Return due date

Generally, your 2022 return must be filed on or before April 30, 2023.

When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. For more information, go to Due dates and payment dates.

Self-employed persons

If you or your spouse or common-law partner carried on a business in 2022 (other than a business whose expenditures are primarily in connection with a tax shelter), your tax return for 2022 must be filed on or before June 15, 2023. However, if you have a balance owing for 2022, you still have to pay on or before April 30, 2023.

Deceased persons

If you are the legal representative (executor, administrator, or liquidator) of the estate of a person who died in 2022, you may have to file a return for 2022 for that person.

When there are no legal documents designating a legal representative, you may request to be the deceased person's representative by completing an Affidavit form for intestate situations. For more information about your filing requirements and options, and to know what documents are required, see Guide T4011, Preparing Returns for Deceased Persons, and Information Sheet RC4111, Canada Revenue Agency – What to Do Following a Death.

Penalties and interest

If you owe tax and do not file your return by the due date, the CRA will charge you a late-filing penalty and interest on any unpaid amount owing. For more information, see Due dates and Penalties and Interest.

Completing your return

You will find most of the information you need to complete your 2022 Income Tax and Benefit Return in your income tax package. However, in the following section, you will find other useful information to help you complete your return.

Identification and other information

The CRA needs your identification and other information to assess your tax return and calculate your goods and services tax/harmonized sales tax (GST/HST) credit, plus any benefits you may be entitled to under the Canada child benefit (CCB).

Residence information

Enter the date that you became a resident of Canada for income tax purposes.

If you requested a social insurance number (SIN) but have not yet received it, and the deadline for filing your return is near, file your return without a SIN to avoid a possible late-filing penalty and any interest charges. Attach a note to your return to let the CRA know why you did not enter your SIN.

Your spouse's or common-law partner's information

Their SIN

Enter your spouse’s or common-law partner’s SIN if they have one. Otherwise leave it blank.

Net income from line 23600 of their return to claim certain credits (even if the amount is “0”)

Enter your spouse’s or common-law partner’s net world income for 2022 regardless of their residency status. Net world income is the net income from all sources inside and outside Canada.

In the space under this line, enter your spouse’s or common-law partner’s net world income for the period that you were a resident of Canada.

If your marital status changes and you are entitled to receive the CCB, GST/HST credit, or Canada Workers Benefit (CWB) advance payments, you must tell the CRA by the end of the month following the month when your status changes. However, in the case of separation, do not notify the CRA until you have been separated for at least 90 days. Let the CRA know by calling 1-800-387-1193, or by sending a completed Form RC65, Marital Status Change.

Income

You have to report your world income (in Canadian dollars) for the part of the year that you were considered a resident of Canada. World income is income from all sources inside and outside Canada. In some cases, pension income from outside Canada may be exempt from tax in Canada due to a tax treaty, but you must still report the income on your return. You can deduct the exempt part on line 25600 of your return.

However, for the part of the year that you were not a resident of Canada, you have to report certain types of income you earn in Canada. The most common types of income include:

• income from employment in Canada or from a business carried on in Canada
• taxable capital gains from disposing of taxable Canadian property
• taxable part of scholarships, bursaries, fellowships, and research grants you received from Canadian sources
• federal and provincial or territorial COVID-19 benefits

If you are a protected person (including a refugee) and you received funds from a charitable organization such as a church group or from an individual during that part of the year that you were not a resident of Canada, you generally do not have to report the amounts on your tax return. However, if a charitable organization hired you as an employee, the employment income you received is taxable.

Deductions

You may be able to reduce your income by claiming deductions that you qualify for. The following deductions are some of the most common.

Registered retirement savings plan contributions

Generally, you cannot deduct contributions that you made to a registered retirement savings plan (RRSP) in 2022 if this is the first year that you will be filing a return in Canada.

If you filed a return in Canada for any tax year from 1990 to 2021, you may be able to claim a deduction for RRSP contributions that you made in Canada for 2022. The CRA determines the maximum amount you can deduct based on certain types of income you earned in previous years.

You can view your RRSP deduction limit online on My Account for Individuals or on the MyCRA mobile app.

For more information, see Guide T4040, RRSPs and Other Registered Plans for Retirement.

Pension income splitting

If you and your spouse or common-law partner were residents of Canada on December 31, 2022, you can elect to split pension income that qualifies for the pension income amount (line 31400 of your return). To make this election, you and your spouse or common-law partner must complete and attach Form T1032, Joint Election to Split Pension Income, to your returns.

Moving expenses

Generally, you cannot deduct moving expenses incurred to move to Canada. However, if you entered Canada to attend courses as a student in full-time attendance enrolled in a program at a post-secondary level at a university, college, or other educational institution, and you received a taxable Canadian scholarship, bursary, fellowship, or research grant to attend that educational institution, you may be eligible to deduct your moving expenses.

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.

For more information, see Form T1-M, Moving Expenses Deduction.

Support payments

If you make spousal or child support payments, you may be able to deduct the amounts you paid, even if your former spouse or common-law partner does not live in Canada. For more information, see Guide P102, Support Payments.

Treaty-exempt income

Once you become a resident of Canada, you have to report your world income. World income is income from all sources inside and outside Canada. However, all or part of the income may be exempt from Canadian tax. This may be the case if Canada has a tax treaty with the country or region where you earned the income and there is a provision in the treaty preventing Canada from taxing the type of income you received. You can deduct the exempt part on line 25600 of your return.

For a list of countries and regions that Canada has a tax treaty with, see Tax treaties. If you are not sure if the applicable tax treaty contains a provision that makes your income from sources outside Canada exempt from tax in Canada, contact the CRA.

Other deductions

You may be able to claim other deductions. For more information, see the tax package for the province or territory where you resided on December 31, 2022.

Federal tax and credits

Complete Step 5 of your return to calculate your federal tax and any federal credits that apply to you.

Federal non-refundable tax credits

These credits reduce your federal tax owing. However, if the total of these credits is more than your federal tax owing, you will not get a refund for the difference.

As a newcomer to Canada in 2022, you may be limited in the amount that you can claim for certain federal non-refundable tax credits for 2022.

To determine the total amount you can claim, add the amounts for each federal non-refundable tax credit that applies to the part of the year that you were:

• a non-resident of Canada
• a resident of Canada

The total amount you can claim for each federal non-refundable tax credit cannot be more than the amount you could have claimed if you were a resident of Canada for the whole year.

Part of the year that you were not a resident of Canada

You can claim the following federal non-refundable tax credits (if applicable to you) if you are reporting Canadian-source income (as listed under Income) for the part of the year that you were not a resident of Canada:

• Canada Pension Plan or Quebec Pension Plan contributions
• social security arrangement contributions (see Form RC269, Employee Contributions to a Foreign Pension Plan or Social Security Arrangement for Non-United States Plans or Arrangements)
• employment insurance premiums
• disability amount for self
• disability amount transferred from a dependant
• interest paid on loans for post-secondary education made to you under the Canada Student Loans Act, Canada Student Financial Assistance Act, or similar provincial or territorial government laws
• your tuition fees
• donations and gifts

In addition, you can claim the remaining federal non-refundable tax credits in full if the Canadian-source income you are reporting for the part of the year that you were not a resident of Canada is 90% or more of your net world income for that part of the year.

The total amount that you can claim for each federal non-refundable tax credit cannot be more than the amount you could have claimed if you were a resident of Canada for the whole year.

See the tax package for the province or territory where you resided on December 31, 2022 for the remaining federal non-refundable tax credits.

Part of the year that you were a resident of Canada

You can claim the following federal non-refundable tax credits (if applicable to you) for the part of the year that you were a resident of Canada:

• Canada Pension Plan or Quebec Pension Plan contributions
• social security arrangement contributions (see Form RC269, Employee Contributions to a Foreign Pension Plan or Social Security Arrangement for Non-United States Plans or Arrangements)
• employment insurance premiums
• provincial parental insurance plan premiums
• volunteer firefighters' amount
• search and rescue volunteers' amount
• Canada employment amount
• home accessibility expenses
• home buyers' amount
• adoption expenses
• digital news subscription tax credit (DNSTC)
• pension income amount
• interest paid on loans for post-secondary education made to you under the Canada Student Loans Act, Canada Student Financial Assistance Act, or similar provincial or territorial government laws
• your tuition fees
• medical expenses
• donations and gifts

In addition, you can claim the other remaining federal non-refundable tax credits (if applicable to you) based on the number of days you were a resident of Canada in the year.

Use the date that you arrived in Canada, entered in the “Residence information” area on page 1 of your return, to calculate the number of days you were a resident of Canada. 

Federal foreign tax credits

After you become a resident of Canada, you may receive income from the country or region where you used to live or from another country or region. This income may be subject to tax in Canada and the other country or region. This could happen if:

• no tax treaty exists between Canada and the other country or region
• there is no provision in the tax treaty that prevents Canada and the other country or region from taxing the type of income you received

If this is your situation, you may be able to reduce the amount of federal tax you have to pay in Canada by claiming a federal foreign tax credit for the foreign tax that you paid. For information about federal foreign tax credits, see Form T2209, Federal Foreign Tax Credits.

Your province or territory of residence may offer a similar credit. For more information, see the tax package for the province or territory where you resided on December 31, 2022. If you were a resident of Quebec, see Revenu Québec's Guide to the Income Tax Return.

Provincial or territorial tax and credits

In the year that you immigrated, you usually have to pay tax to the province or territory where you lived on December 31, 2022.

If you lived in Quebec on December 31, 2022, you can get information about filing a Revenu Québec Income Tax Return and calculating your provincial tax by contacting Revenu Québec.

If you resided in another province or territory on December 31, 2022, see the tax package for the province or territory where you resided for information about how to calculate your provincial or territorial tax using Form 428.

Provincial or territorial non-refundable tax credits

Similar to the amount of federal non-refundable tax credits you can claim, as an immigrant, you may be limited in the amount you can claim in 2022 for certain provincial or territorial non-refundable tax credits.

Generally, the rules for calculating your provincial or territorial non-refundable tax credits are the same as the rules for calculating your corresponding federal non-refundable tax credits. However, the amounts used to calculate most provincial or territorial non-refundable tax credits are different from the corresponding federal credits.

Provincial or territorial tax credits

Certain provinces and territories offer tax credits. For information on these credits and how to claim them, see the tax package for the province or territory where you resided on December 31, 2022.

Tax treaties

Canada has income tax conventions or agreements (commonly referred to as tax treaties) with the countries and regions listed below. These tax treaties are designed to avoid double taxation for those who would otherwise have to pay tax in Canada and another country or region on the same income. Generally, tax treaties determine how much each country or region can tax your income.

To get the status and text of Canada's tax treaties, go to Tax treaties.

• Algeria
• Argentina
• Armenia
• Australia
• Austria
• Azerbaijan
• Bangladesh
• Barbados
• Belgium
• Brazil
• Bulgaria
• Cameroon
• Chile
• China, (PRC)
• Colombia
• Croatia
• Cyprus
• Czech Republic
• Denmark
• Dominican Republic
• Ecuador
• Egypt
• Estonia
• Finland
• France
• Gabon
• Germany
• Greece
• Guyana
• Hong Kong
• Hungary
• Iceland
• India
• Indonesia
• Ireland
• Israel
• Italy
• Ivory Coast
• Jamaica
• Japan
• Jordan
• Kazakhstan
• Kenya
• Korea, Republic of
• Kuwait
• Kyrgyzstan
• Latvia
• Lithuania
• Luxembourg
• Madagascar
• Malaysia
• Malta
• Mexico
• Moldova
• Mongolia
• Morocco
• Netherlands
• New Zealand
• Nigeria
• Norway
• Oman
• Pakistan
• Papua New Guinea
• Peru
• Philippines
• Poland
• Portugal
• Romania
• Russia
• Senegal
• Serbia
• Singapore
• Slovak Republic
• Slovenia
• South Africa
• Spain
• Sri Lanka
• Sweden
• Switzerland
• Taiwan
• Tanzania
• Thailand
• Trinidad and Tobago
• Tunisia
• Turkey
• Ukraine
• United Arab Emirates
• United Kingdom
• United States
• Uzbekistan
• Venezuela
• Vietnam
• Zambia
• Zimbabwe

Digital services for individuals

The CRA's digital services are fast, easy, and secure!

My Account

My Account lets you view and manage your personal income tax and benefit information online. Find out how to register at My Account for Individuals.

MyCRA mobile web app

The MyCRA mobile web app lets you access key portions of your tax information. Access the app at Mobile apps – Canada Revenue Agency.

Use My Account or MyCRA to:

• view your benefit and credit information
• view your notice of assessment
• change your address, direct deposit information, marital status and information about children in your care
• manage notification preferences and receive email notifications when important changes are made on your account
• check your TFSA contribution room and RRSP deduction limit
• check the status of your tax return
• make a payment to the CRA online with My Payment or a pre-authorized debit (PAD) agreement, or create a QR code to pay in person at Canada Post
• view uncashed cheques and request a duplicate payment

You can also use My Account to:

• view and print your proof of income statement
• submit documents to the CRA
• authorize a representative
• submit an audit enquiry
• link between your CRA My Account and Employment and Social Development Canada (ESDC) My Service Canada Account

Receiving your CRA mail online

You will receive email notifications when your CRA mail, like your notice of assessment, is available in your account. You can manage your notification preferences in My Account or MyCRA.

For more information, go to Email notifications from the CRA – Individuals. 

MyBenefits CRA mobile app

Get your benefit information on the go! Use MyBenefits CRA mobile app throughout the year to:

• view the amounts and dates of your benefit and credit payments, including any provincial or territorial payments
• view the status of your application for child benefits
• change your address, phone number, and marital status
• view information about the children in your care
• sign up for email notifications to find out when you have an electronic mail from the CRA following important changes to your account

For more information, go to Mobile apps – Canada Revenue Agency.

Electronic payments

Make your payment using:

• your Canadian financial institution's online or telephone banking services
• the CRA's My Payment service at Pay now with My Payment 
• your credit card, Interac e-transfer, or PayPal through one of the CRA's third-party service providers
• pre-authorized debit (PAD) at My Account for Individuals

For more information, go to Payments to the Canada Revenue Agency.

For more information

If you need help

If you need more information after reading this pamphlet, go to Taxes or contact the CRA.

Direct deposit

Direct deposit is a fast, convenient, and secure way to get your CRA payments directly into your account at a financial institution in Canada. For more information and ways to enrol, go to Direct deposit or contact your financial institution.

Forms and publications

The CRA encourages filing your return electronically. If you need a paper version of the CRA's forms and publications, go to Forms and publications or call 1-800-959-8281.

Electronic mailing lists

The CRA can notify you by email when new information on a subject of interest to you is available on the website. To subscribe to the electronic mailing lists, go to Canada Revenue Agency electronic mailing lists.

Tax Information Phone Service (TIPS)

For tax information by telephone, use the CRA's automated service, TIPS, by calling 1-800-267-6999 (calls from Canada and the United States).

Teletypewriter (TTY) users

If you have a hearing or speech impairment and use a TTY, call 1-800-665-0354.

If you use an operator-assisted relay service, call the CRA's regular telephone numbers instead of the TTY number.

CRA Service Feedback Program

Service complaints

You can expect to be treated fairly under clear and established rules, and get a high level of service each time you deal with the CRA. For more information about the Taxpayer Bill of Rights, go to Taxpayer Bill of Rights.

If you are not satisfied with the service you received:

1. Try to resolve the matter with the employee you have been dealing with or call the telephone number provided in the correspondence you received from the CRA. If you do not have contact information for the CRA, go to Contact the Canada Revenue Agency
2. If you have not been able to resolve your service-related issue, you can ask to discuss the matter with the employees supervisor
3. If the problem is still not resolved, you can file a service-related complaint by filling out Form RC193, Service Feedback. For more information and to learn how to file a complaint, go to Submit service feedback

If you are not satisfied with how the CRA has handled your service-related complaint, you can submit a complaint to the Office of the Taxpayers Ombudsperson.

Representatives

You can authorize or cancel a representative (such as your spouse or common-law partner, tax preparer, or accountant) to get information about your tax matters and give the CRA information for you. The CRA will accept information from, or provide information to, your representative only after the CRA has received your authorization. For more information, go to Representative authorization.

Your representative can cancel their authorization by using Represent a Client, by telephone, or in writing.

You do not have to complete a new form every year if there are no changes. Your authorization will stay in effect until it is cancelled by you or your representative or it reaches the expiry date you chose.

If you are the legal representative of a deceased person, see Guide T4011, Preparing Returns for Deceased Persons, to find out what documents are required.

For more information, go to Representative authorization.

If you move

If you move, let the CRA know your new address as soon as possible.

Keeping the CRA informed will ensure that you keep getting any GST/HST credit payments (including those from related provincial or territorial programs), Canada child benefit payments (including related provincial or territorial programs) and Canada Workers Benefit (CWB) advance payments you may be entitled to. Otherwise, your payments may stop.

If you have registered for the CRA's My Account service or you have access to MyCRA mobile app, you can change your address by going to My Account for Individuals or Mobile apps – Canada Revenue Agency. If not, you must tell the CRA your new address by phone or in writing, or by completing and sending Form RC325, Address change request.

If you are writing to the CRA, send your letter to your tax centre. Include your social insurance number, your new address, the date of your move, and your signature. If you are writing to the CRA for another person, including your spouse or common-law partner, include their social insurance number and have them sign the letter authorizing the change to their records.

Where to mail your documents

Contact the CRA

By telephone

Calls from Canada and the United States.............................   1-800-959-8281

Hours of service

Monday to Friday (except holidays)
8 am to 8 pm (local time)

Saturdays (except holidays)
9 am to 5 pm (local time)

Calls from outside Canada and the United States...............   613-940-8495

The CRA only accepts collect calls made through telephone operators. After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay.

Hours of service

Monday to Friday (except holidays)
9 am to 5 pm (Eastern time)

Saturdays (except holidays)
9 am to 5 pm (Eastern time)