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Newcomer couple with refugee status

Pre-test questions

Question One

Select True or False

Newcomers may have an identification number other than a social insurance number (SIN).

  • True
  • False

Question Two

Select True or False

The CRA considers an individual a newcomer to Canada for the first year they are a resident of Canada.

  • True
  • False

Instructions

  1. Open the tax software
  2. Review the Background information and Required slips (tax slips, receipts, etc.)
  3. Provide all required information for the appropriate sections of the tax software
  4. Once completed, compare your results with the solution provided
  5. Afterwards, refer to the Takeaway points

Background information

Situation

Jeet and Mia immigrated to Canada from Indonesia on March 1, 2024. They have refugee status and work permits. Jeet and Mia both worked at the same Indonesian school in 2024 where Jeet’s world income outside of Canada was CAN$3,000 and Mia’s was CAN$1,600. After their arrival in Canada, Jeet worked part-time for two companies and received social assistance, while Mia has not earned any income in Canada. Jeet and Mia do not own any foreign property.

Identification information
Categories Datas
Name Jeet Mann
Social insurance number (SIN) 000 000 000
Address 123 Main Street
City, Province  X0X 0X0
Date of birth (DOB) January 9, 1986
Marital status

Married to:
Mia Mann on March 21, 2009
SIN: 000 000 000
DOB: March 21, 1987

Required slips

T4 – Statement of Remuneration Paid (Sunny Market Ltd.) (for Jeet)

T4 – Statement of Remuneration Paid
Text version for the above image

T4 – Statement of Remuneration Paid
Protected B
Employer’s name: Sunny Market Ltd.
Employee’s name and address:
Last name: Mann
First name: Jeet
123 Main Street
City, Province  X0X 0X0
Box 12: Social insurance number: 000 000 000
Box 14: Employment income: 5,987.00
Box 16: Employee’s CPP contributions – see over: 122.26
Box 18: Employee’s EI premiums: 103.52
Box 22: Income tax deducted: 1,146.22
Box 24: EI insurable earnings: 5,987.00
Box 26: CPP/QPP pensionable earnings: 5,987.00
Box 45: Employer-offered dental benefits: 1

T4 – Statement of Remuneration Paid (Tutoring for Success) (for Jeet)

T4 – Statement of Remuneration Paid
Text version for the above image

T4 – Statement of Remuneration Paid
Protected B
Employer’s name: Tutoring for Success
Employee’s name and address:
Last name: Mann
First name: Jeet
123 Main Street
City, Province  X0X 0X0
Box 12: Social insurance number: 000 000 000
Box 14: Employment income: 7,271.00
Box 16: Employee’s CPP contributions – see over: 360.00
Box 18: Employee’s EI premiums: 103.00
Box 22: Income tax deducted: 1,454.00
Box 24: EI insurable earnings: 7,271.00
Box 26: CPP/QPP pensionable earnings: 7,271.00
Box 45: Employer-offered dental benefits: 1

T5007 – Statement of Benefits (for Jeet)

T5007 – Statement of Benefits
Text version for the above image

T5007 – Statement of Benefits
Protected B
Box 11: Social assistance payments or provincial or territorial supplements: 9,820.00
Box 12: Social insurance number: 000 000 000
Recipient’s name and address:
Last name: Mann
First name: Jeet
123 Main Street
City, Province  X0X 0X0

Review your results

Solution to Newcomer couple with refugee status.

Takeaway points

Steps to follow

  1. Review their background information and required slips
  2. In CRA questions, select Yes from the Are you filing an income tax return with the CRA for the very first time? drop-down menu and No from the Do you have Canadian citizenship? drop-down menu
  3. In Interview setup, tick the boxes next to:
    • Immigrant, emigrant, non resident taxpayer, you are a Canadian resident and your spouse immigrated to Canada in the year in the Specific situations section
    • Employment income and employment insurance benefits (T4, T4E/RL-6) and Social assistance, worker’s compensation (T5007/RL-5) in the Employment and other benefits section
  4. On the Immigrant, emigrant or non-resident page, click the + sign next to You immigrated to Canada in 2024 to enter Jeet’s Date of entry and leave the next field blank since Jeet and his wife have the same Date of entry and have been living together since that date
  5. In the Canadian sourced income (excluding Part XIII income) earned when you were not a resident of Canada section, select Income from employment in Canada from the Source of income drop-down menu and enter the amount of $0.00 into the next field
  6. In the Canadian source Part XIII income PLUS foreign sourced income earned when you were not a resident of Canada section, enter Indonesia into the Name of country field, select Net employment income from the Source of income drop-down menu and enter the amount of $3,000 into the next field
  7. Follow the same steps for Mia’s tax return, except enter the amount of $1,600 for her Net employment income
  8. In Jeet’s profile, click T4 and employment income in the left-side menu, then click the + sign next to T4 income (earned in any province except Quebec) and enter the required information
  9. Click Social assistance, worker’s compensation in the left-side menu, then click the + sign next to T5007 – Workers’ compensation benefits, social assistance, etc. (federal lines 14400, 14500, 14600) to enter Jeet’s T5007 information
  10. After entering Jeet’s T5007 information, select Yes from the Did you live with your spouse or common-law partner when you received the social assistance benefits? drop-down menu, then select Family Head from the Select the person whose name appears on the slip drop-down menu and select Original from the Is this an amended slip? drop-down menu

Income earned prior to immigration is not reported in the solution because it is only used to calculate benefit and credit eligibility.

Jeet’s basic personal amount and spouse or common-law partner amount are reduced. These amounts are prorated by the tax software based on the amount of time he has been in Canada.

For more information, refer to UFile instructions.

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