Newcomer with work permit and spouse living abroad

Pre-test questions

Question One

Question Two

Instructions

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

Background information

Situation

Martin immigrated to Canada from France on February 1, 2025 and is not a Canadian citizen but has a work permit. After his arrival he worked two jobs. Martin’s world income outside of Canada in 2025 was CAN$5,000, which he earned as an employee at a market in France. Martin’s wife, Simonne, still lives in France. Simonne’s net income in 2025 was CAN$2,800, which she earned as an employee in a grocery store. Martin and Simonne do not own any foreign property.

Identification information
Category	Information
Name	Martin Dubois
Social insurance number (SIN)	000 000 000
Address	123 Main Street City, Province X0X 0X0
Date of birth (DOB)	October 30, 1985
Marital status	Married to: Simonne Dubois on July 18, 2009 No SIN DOB: April 5, 1988

Required slips

T4 – Statement of Remuneration Paid (Pete's Market) (for Martin)

Text version of the above image

T4 – Statement of Remuneration Paid
Protected B
Employer’s name: Pete’s Market
Employee’s name and address:
Last name: Dubois
First name: Martin
123 Main Street
City, Province X0X 0X0
Box 12: Social insurance number: 000 000 000
Box 14: Employment income: 6,600.00
Box 16: Employee’s CPP contributions: 202.00
Box 18: Employee’s EI premiums: 115.00
Box 22: Income tax deducted: 1,215.00
Box 24: EI insurable earnings: 6,600.00
Box 26: CPP/QPP pensionable earnings: 6,600.00
Box 45: Employer-offered dental benefits: 1

T4 – Statement of Remuneration Paid (Janitor's Inc.) (for Martin)

Text version of the above image

T4 – Statement of Remuneration Paid
Protected B
Employer’s name: Janitor's Inc.
Employee’s name and address:
Last name: Dubois
First name: Martin
123 Main Street
City, Province X0X 0X0
Box 12: Social insurance number: 000 000 000
Box 14: Employment income: 4,300.00
Box 16: Employee’s CPP contributions: 125.00
Box 18: Employee’s EI premiums: 55.00
Box 22: Income tax deducted: 850.00
Box 24: EI insurable earnings: 4,300.00
Box 26: CPP/QPP pensionable earnings: 4,300.00
Box 45: Employer-offered dental benefits: 1

Review your results

Solution to Newcomer with work permit and spouse living abroad.

Key points of the tax software

Important note

To access complete instructions on the various steps of entering data into the software, click on the title of each section below.

Martin's interview

Spouse interview type

Click Spouse interview type in the left-side menu
Select Net income only from the What information will you provide for your spouse? drop-down menu
Click Spouse – basic information in the left-side menu
Enter Simonne’s net income into the Net federal income of your spouse (line 23600 of his or her return) OR net world income in Canadian dollars, if your spouse is a non-resident of Canada field
Select No from the Did your spouse receive universal child care benefits in 2024? drop-down menu

CRA questions

Select Yes from the Are you filing an income tax return with the CRA for the very first time? drop-down menu
Select No from the Do you have Canadian citizenship? drop-down menu

Newcomer

Click Interview setup in the left-side menu
Tick the box 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
In the Immigrant, emigrant or non-resident section, click the + sign next to You immigrated to Canada in 20XX
Enter the date into the Date of entry field
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
- enter 0 into the next field
In the Canadian source Part XIII income PLUS foreign sourced income earned when you were not a resident of Canada section:
- enter the country into the Name of country field
- select Net employment income from the Source of income drop‑down menu
- enter the foreign sourced income amount into the next field

Employment income (T4)

Click T4 and employment income in the left-side menu
Click the + sign next to T4 income (earned in any province except Quebec)
Enter the required information from the T4 slips

Takeaway points

Date of entry

The date of entry is the date when the individual became a resident of Canada for tax purposes
It is important to enter the exact date, as this could affect the amounts of certain non-refundable tax credits the individual may be eligible for

Information about a newcomer’s spouse

Since Simonne still lives in France, she does not need to submit a Canadian tax return
Only her name and her world net income in Canadian dollars are needed on Martin’s tax return
- the CRA needs this information to calculate the benefits and credits for the individual living in Canada
If a newcomer provides financial support to their non-resident spouse, they may be eligible to claim a spousal amount on their tax return
- the individual must keep supporting documentation or receipts so that, if contacted by the CRA at a later date, they can prove the non-resident spouse depended on them for support

Income earned before becoming a resident of Canada

Foreign sourced income earned before becoming a resident of Canada must be reported in the tax software
It is not taxable in Canada but it is used to calculate the amounts of certain non-refundable tax credits and benefits the individual may be eligible for

Non-refundable tax credits

Martin’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

Page details

Date modified:: 2025-09-25

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