Newcomer couple with refugee status
Test your knowledge
Question 1
That's correct
Newcomers may have an identification number other than the SIN, such as an individual tax number (ITN) or a temporary tax number (TTN). These numbers allow individuals to complete their tax return and claim benefits.
Sorry, that's incorrect
Newcomers may have an identification number other than the SIN, such as an individual tax number (ITN) or a temporary tax number (TTN). These numbers allow individuals to complete their tax return and claim benefits.
Question 2
That's correct
An individual is considered a newcomer for the first tax year they are a new resident of Canada.
Sorry, that's incorrect
An individual is considered a newcomer for the first tax year they are a new resident of Canada.
Instructions
- Open the UFile CVITP software
- Review the background information and slips required (tax slips, receipts, etc.). Enter all the necessary information into the required section of the tax software
- Once completed, compare your results with the solution provided
- You don't have the same results? Consult the Reminder of key points of the tax software as needed
- Check out the Takeaway points at the end
| Categories | Datas |
|---|---|
| Family head | Jeet Mann |
| Social insurance number (SIN) | 000 000 000 |
| Address | 123 rue Principale City QC X0X 0X0 |
| Telephone number | 450-444-4444 |
| Date of birth (DOB) | January 9, 1976 |
| Marital status | Married: Mia Mann since March 21, 2009 SIN: 000 000 000 DOB: March 21, 1977 |
Details
- Jeet and Mia immigrated to Canada from Indonesia on November 1, 2025, they have refugee status and work permits
- Between January 1, 2025 and his arrival, Jeet earned CAN$3,000 as a teacher in Indonesia. In Canada, he earned $5,987 in employment income from Marché Soleil and $7,271 from Tutorat Pro
- Mia did not earn any income after arriving in Canada in 2025. Before that she was employed by the same school as Jeet in Indonesia, where she earned CAN$1,600
- The couple is staying at a friend's house
- Jeet is claiming the solidarity tax credit
Slips required
T4 – Statement of Remuneration Paid – Marché Soleil for Jeet
Text version for the above image
T4 – Statement of Remuneration Paid
Protected B
Employer's name: Marché Soleil
Employee's name and address:
Last name: Mann
First name: Jeet
123 Principale
City QC X0X 0X0
Box 10: Province of employment: QC
Box 12: Social insurance number: 000 000 000
Box 14: Employment income: 5,987.00
Box 17: Employee's QPP contributions – see over: 138.03
Box 18: Employee's EI premiums: 77.83
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
Box 55: Employee's PPIP premiums – see over: 32.81
Box 56: PPIP insurable earnings: 5,987.00
RL-1 – Revenus d'emploi et revenus divers (Employment and other income) – Marché Soleil for Jeet
Text version for the above image
Relevé 1 Revenus d'emploi et revenus divers
Code du relevé: R
Box A– Revenus d'emploi: 5,987.00
Box B.A– Cotisation au RRQ: 138.03
Box C– Cotisation à l'assurance emploi: 77.83
Box E– Impôt du Québec retenu: 898.05
Box G– Salaire admissible au RRQ: 5,987.00
Box H– Cotisation au RQAP: 32.81
Box I– Salaire admissible au RQAP: 5,987.00
Numéro d'assurance sociale du particulier : 000 000 000
Nom de famille, prénom et adresse du particulier:
Mann, Jeet
123 rue Principale
Ville QC X0X 0X0
Nom et adresse de l'employeur ou du payeur:
Marché Soleil
T4 – Statement of Remuneration Paid – Tutorat Pro for Jeet
Text version for the above image
T4 – Statement of Remuneration Paid
Protected B
Employer's name: Tutorat Pro
Employee's name and address:
Last name: Mann
First name: Jeet
123 Principale
City QC X0X 0X0
Box 10: Province of employment: QC
Box 12: Social insurance number: 000 000 000
Box 14: Employment income: 7,271.00
Box 17: Employee's QPP contributions – see over: 209.29
Box 18: Employee's EI premiums: 94.52
Box 22: Income tax deducted: 2,807.00
Box 24: EI insurable earnings: 7,271.00
Box 26: CPP/QPP pensionable earnings: 7,271.00
Box 45: Employer-offered dental benefits: 1
Box 55: Employee's PPIP premiums – see over: 39.85
Box 56: PPIP insurable earnings: 7,271.00
RL-1 – Revenus d'emploi et revenus divers (Employment and other income) – Tutorat Pro for Jeet
Text version for the above image
Relevé 1 Revenus d'emploi et revenus divers
Code du relevé : R
Box A– Revenus d'emploi: 7,271.00
Box B.A– Cotisation au RRQ: 209.29
Box C– Cotisation à l'assurance emploi: 94.52
Box E– Impôt du Québec retenu: 1,090.65
Box G– Salaire admissible au RRQ: 7,271.00
Box H– Cotisation au RQAP: 39.85
Box I– Salaire admissible au RQAP: 7,271.00
Numéro d'assurance sociale du particulier: 000 000 000
Nom de famille, prénom et adresse du particulier:
Mann, Jeet
123 rue Principale
Ville QC X0X 0X0
Nom et adresse de l'employeur ou du payeur:
Tutorat Pro
Solutions
Reminder of key points of the tax software
Note:
To access complete instructions on the various steps of entering data into the software, click on the title of each section below.
-
Jeet's interview
- Click CRA questions in the left-side menu
- Select Yes for the question Are you filing an income tax return with the CRA for the very first time?
- Select No for the question Do you have Canadian citizenship?
- Click Revenu Québec questions in the left-side menu
- Select Yes for the question Is this the first year that you are filing a Quebec tax return?
- Select Yes for the question Do you wish to apply for the Quebec solidarity tax credit?
Quebec prescription drug insurance plan
- Click Quebec prescription drug insurance plan in the left-side menu
- Select 4 – Exceptions, Québec prescription drug insurance plan, all year for the statement Specify the situation that applied to you in 20XX for the purpose of the Quebec prescription drug insurance:
- Select Other – Immigrant/Emigrant for the statement Specify the exception(s) that applied to you in 20XX:
- Click Interview setup in the left-side menu
- In the Specific situations section, tick the box next to Immigrant, emigrant, non resident taxpayer, you are a Canadian resident and your spouse immigrated to Canada in the year
- Click Immigrant, emigrant, non-resident, factual resident in the left-side menu. Click the + sign next to You immigrated to Canada in 20XX
- Enter 01-11-2025 into the Date of entry (dd-mm-yyyy) field
- Leave the Your net income while you were living in Canada with your spouse field empty
- Select New resident of Canada for the statement Reason for the arrival or the departure
- 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 for the statement Select canadian sourced income and enter $0
- In the Canadian source Part XIII income PLUS foreign sourced income earned when you were not a resident of Canada section, enter Indonesia for Name of country. Select Net employment income for the statement Select foreign sourced income and enter $3,000
Additional steps to consider
Ensure that you have:
- answered the questions related to the solidarity tax credit
- entered the amounts from the T4 and RL-1 slips
-
Mia's interview
- Select Yes for the question Are you filing an income tax return with the CRA for the very first time?
- Select No for the question Do you have Canadian citizenship?
- Select Yes for the question Is this the first year that you are filing a Quebec tax return?
Quebec prescription drug insurance plan
- Repeat the same steps you did for Jeet
- Click Interview setup in the left-side menu
- In the Specific situations section, tick the box next to Immigrant, emigrant, non resident taxpayer, you are a Canadian resident and your spouse immigrated to Canada in the year
- Click Immigrant, emigrant, non-resident, factual resident in the left-side menu. Click the + sign next to You immigrated to Canada in 20XX
- Enter 01-11-2025 into the Date of entry (dd-mm-yyyy) field
- Leave the Your net income while you were living in Canada with your spouse field empty
- Select New resident of Canada for Reason for the arrival or the departure
- 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 for the statement Select canadian sourced income and enter $0
- In the Canadian source Part XIII income PLUS foreign sourced income earned when you were not a resident of Canada section, enter Indonesia for Name of country. Select Net employment income for the statement Select foreign sourced income and enter $1,600
Takeaway points
Deduction for Quebec Pension Plan contributions
- Jeet can deduct part of his contributions to the QPP from his employment income earned in Quebec
Solidarity tax credit
- Even though they are staying with a friend, Jeet and Mia can claim the solidarity tax credit but only one can claim the credit for the both of them
- If they have a recognized residence status, they will be eligible for the basic amount and the spouse's portion of the QST component
Foreign income earned when not a resident of Canada
- The income that Jeet and Mia earned before immigrating to Canada is not taxable, but it will be used to calculate certain credits and benefits
Non-refundable tax credits
- The tax software automatically reduced the basic personal amount for Jeet and Mia in both tax returns, as well as the spouse or common-law partner amount for Jeet (federal)
- The tax software prorated the amounts based on the date of their arrival in Canada
Quebec prescription drug insurance plan premium
- Newcomers are generally covered by the Quebec prescription drug insurance plan three months after their enrolment to this plan, they do not have to pay a premium for the months they were not covered
Canada workers benefit and Work premium
- Jeet is not entitled to the Canada workers benefit (federal), as he was not a resident of Canada throughout the entire year; however, he is entitled to the work premium (provincial)
Filing the Quebec income tax return
- Newcomers cannot file their Quebec income tax return electronically; therefore, it must be mailed in
- to ensure you provide the individual with the correct mailing address, refer to Filing your income tax return by mail