Newcomer who is a part-time student with a scholarship

Test your knowledge

Question 1

Question 2

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

Background information
Category	Information
Family head	Helen Wu
Social insurance number (SIN)	000 000 000
Address	1 - 123 rue Principale City QC X0X 0X0
Telephone number	450-444-4444
Date of birth (DOB)	October 1, 2001
Marital status	Single
Dependant	Lucy Wu (daughter) SIN: 000 000 000 DOB: January 1, 2022

Details

Helen Wu arrived in Canada on August 1, 2025 with her daughter Lucy to attend university and settle in Canada
She has permanent resident of Canada status, and she lives in an apartment with her daughter and cousin Charlène
She is a Canadian resident for tax purposes since the date of her arrival. As a result, the steps for filing her income tax return will be different from those of an international student who has not established significant residential ties in Canada
She is a part-time university student. She paid a total of $8,500 for tuition and $700 for program-related materials
The Government of Canada awarded her a $10,200 scholarship and issued her a T4A and RL-1 slip
From January 1, 2025 until her arrival in Canada, she earned CAN$1,500 in her home country, China
She has not worked since arriving in Canada. Her parents pay her living expenses and give her a monthly allowance of CAN$1,000
Helen paid a total of $2,000 in childcare expenses to her cousin who took care of her daughter while she attended university. Her cousin who is 23 years old, issued her a RL-24
Helen is covered by a group insurance plan provided by the university.
As a permanent resident, she is claiming the solidarity tax credit

Slips required

T4A – Statement of Pension, Retirement, Annuity and Other Income – Government of Canada

T4A – Statement of Pension, Retirement, Annuity and Other Income – Government of Canada

Text version for the above image

T4A – Statement of Pension, Retirement, Annuity, and Other Income
Protected B
Payer's name: Government of Canada
Recipient's name and address:
Last name: Wu
First name: Helen
1-123 Principale
City QC X0X 0X0
Box 12: Social insurance number: 000 000 000
Other information (see page 2)
Box 105: 10,200.00

RL-1 – Revenus d'emploi et revenus divers (Employment and other income) – Gouvernement du Canada

RL-1 – Revenus d'emploi et revenus divers (Employment and other income) – Gouvernement du Canada

Text version for the above image

Relevé 1 – Revenus d'emploi et revenus divers
Code du relevé: R
Box O- Autres revenus: 10,200.00
Code (case O) : RB
Numéro d'assurance sociale du particulier: 000 000 000
Nom de famille, prénom et adresse du particulier:
Wu, Helen
1-123 rue Principale
Ville QC X0X 0X0
Nom et adresse de l'employeur ou du payeur:
Gouvernement du Canada

T2202 – Tuition and Enrolment Certificate – Concordia University

T2202 – Tuition and Enrolment Certificate – Concordia University

Text version for the above image

Tuition and Enrolment Certificate
Protected B
Name and address of designated educational institution:
Concordia University
Box 14: Student number: 123456789
Box 13: Name of program or course: University Program
Student Name: Helen Wu
Student address:
1-123 Principale
City QC X0X 0X0
Box 17: Social insurance number (SIN): 000 000 000
Session periods
Session period 1
Box 19: From YY/MM: XX/09
Box 20: To YY/MM: XX/12
Box 22: Number of months full-time: 4
Box 23: Eligible tuition fees, part-time and full-time: $8,500.00

RL- 8 – Montant pour études postsecondaires (Amount for post-secondary studies) – Concordia University

RL- 8 – Montant pour études postsecondaires (Amount for post-secondary studies) – Concordia University

Text version for the above image

Relevé 8 – Montant pour études postsecondaires
Box B– Frais de scolarité ou d'examen: 8,500.00
Numéro d'assurance sociale de l'étudiant: 000 000 000
Nom de famille, prénom et adresse de l'étudiant:
Wu, Helen
1-123 rue Principale
Ville QC X0X 0X0
Nom et adresse de l'établissement d'enseignement:
Université de Concordia

RL-31 – Renseignements sur l'occupation d'un logement (Information about a leased dwelling)

RL-31 – Renseignements sur l'occupation d'un logement (Information about a leased dwelling)

Text version for the above image

Relevé 31 – Renseignements sur l'occupation d'un logement
Box A- Numéro de logement: 76C1B - 32670 - 2B178
Box B- Nombre de locataires ou de sous-locataires qui ont conclu le bail du logement visé à la case C: 02
Box C- Adresse du logement:
Box C1- Appartement (numéro de l’unité): 1
Box C2- Numéro: 123
Box C3- Rue: Principale
Box C4- Ville, village ou municipalité: Ville
Box C5- Code postal: X0X 0X0
Nom et adresse du propriétaire: Gestion immobilière inc.
Nom de famille, prénom et adresse du locataire ou du sous-locataire:
Wu, Helen
1-123 rue Principale
Ville QC X0X 0X0

Solution

Helen's tax returns

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.

Helen's interview

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
Click the + sign next to You immigrated to Canada in 20XX
Enter 01-08-2025 into the Date of entry (dd-mm-yyyy) field
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 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 China for Name of country
- select Net employment income for the statement Select foreign sourced income and enter 1500

Scholarship (T4A slip and RL-1)

Click Interview setup in the left-side menu
In the Pension and other income section, tick the box next to Pension income, other income and split pension income, COVID-19 benefits (T4A, T4FHSA, T4A(OAS), T4A(P), T4A-RCA, T4RSP, T4RIF, T1032)
Click T4A, T4FHSA and pension income in the left-side menu
Click the + sign next to T4A – Pension, retirement, annuity, and other income (COVID-19 benefits)
Scroll down to OTHER INFORMATION (COVID-19 benefits) and select [105] Scholarships, bursaries, fellowship (Box O code RB) from the drop-down menu
Enter the amounts indicated on the T4A and RL-1 slips

Tuition fees and Part-time student

Click Interview setup in the left-side menu
In the Student section, tick the box next to Tuition, education, textbooks, student loans, and Canada training credit
Click Tuition, education, student loans in the left-side menu
In the Tuition, education and textbook section, click the + sign next to T2202 Tuition and enrolment certificate* (TL11A/TL11C/TL11D) (line 32300)
In the Current year tuition amount section, enter the information from the T2202 and RL-8 slips into the corresponding fields
Click Tuition, education, student loans in the left-side menu
Click the + sign next to Part-time program details if you received scholarship, fellowship, and bursary income to be included at line 13010
Enter the total amount paid for tuition found on the T2202 plus the cost of materials into the Tuition fees and costs of part-time education program-related material paid for current year field

Additional steps to consider

Ensure that you have:

answered CRA questions and Revenu Québec questions
answered questions related to the Quebec prescription drug insurance plan
answered the questions related to the Solidarity tax credit

Lucy's interview

Click Add Dependant and enter the identification information for Helen's child
- the Relationship and Date of birth (dd-mm-yyyy) fields must be completed
Select Let MaxBack decide for the questions Who should claim this dependant on the Quebec return? and Does this taxpayer require a tax return?

Child care expenses

Click Child care in the left-side menu
Click the + sign next to Babysitter
On the Child care expenses – Babysitter page, enter the information from the RL-24 slip into the corresponding fields
- do not forget to enter the name, address and social insurance number of the babysitter

Takeaway points

Residency status for tax purposes

Helen is a new resident of Canada and a resident for tax purposes from the day she arrived because she came to live in Canada with her child:
- as a result, Helen is not a foreign student and the reason why New resident of Canada was selected in the tax software for the Reason for the arrival or the departure field
Newcomer status applies only for the first tax year in which she became a resident of Canada

Unused tuition fees

The tax software automatically calculates the current year’s tuition fees and unused amounts in Schedule 11 (federal) and Schedule T (provincial) with the information entered
Helen does not need to use her tuition fees in her federal or provincial tax returns and can carry forward the unused amounts to a future year

Scholarship

For the federal tax return, part-time students are allowed a scholarship exemption equal to the tuition fees paid, the cost of program-related materials and the $500 basic scholarship exemption:
- in this case, there is an amount on line 13010 of Helen’s tax return because the amount of her scholarship is greater than the exemption
For the Quebec income tax return, scholarships are taxable and included in the income, but the total amount can be subsequently deducted

Canada Workers Benefit and Work premium

Helen is not entitled to the Canada workers benefit (federal), as she was not a resident of Canada throughout the entire year
She is eligible for the Quebec work premium because she is a part-time student and mother who lives with her child
- in this case, no amount can be granted because she has no work income

Solidarity tax credit

Since Helen has a recognized residential status (permanent resident), she may be eligible for the basic amount of the QST component and for the housing component

Page details

2025-10-07