Newcomer with work permit and spouse living abroad
Test your knowledge
Question 1
That's correct
If a newcomer provides financial support to their non-resident spouse or common-law partner, they may be eligible to claim the spouse or common-law partner amount on their federal tax return. The individual must keep all supporting documentation or receipts to prove the non-resident spouse or common-law partner depends on them for support.
Sorry, that's incorrect
If a newcomer provides financial support to their non-resident spouse or common-law partner, they may be eligible to claim the spouse or common-law partner amount on their federal tax return. The individual must keep all supporting documentation or receipts to prove the non-resident spouse or common-law partner depends on them for support.
Question 2
Sorry, that's incorrect
Newcomers are generally covered by the Québec prescription drug insurance plan as of the third month following their enrolment in the plan. They are exempt from paying the plan premium for the months preceding the enrolment date.
That’s correct
Newcomers are generally covered by the Québec prescription drug insurance plan as of the third month following their enrolment in the plan. They are exempt from paying the plan premium for the months preceding the enrolment date.
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 | Martin Dubois |
| Social insurance number (SIN) | 000 000 000 |
| Address | 123 rue Principale City QC X0X 0X0 |
| Telephone number | 450-444-4444 |
| Date of birth (DOB) | October 30, 1985 |
| Marital status | Married: Simone Dubois since July 18, 2009 SIN: none DOB: April 5, 1988 |
Details
- Martin immigrated from Switzerland on February 1, 2025 and he lives alone in an apartment
- Martin is not a Canadian citizen but has a work permit
- His income in 2025, before he became a Canadian resident, was $2,000 CAD, and he earned that income working for a supermarket in Switzerland
- His wife, Simone, still lives in Switzerland, and her world net income in 2025 was $6,000 CAD
- Martin will ask for the solidarity tax credit
Slips Required
T4 – Statement of Remuneration Paid
Text version for the above image
T4 – Statement of Remuneration Paid
Protected B
Employer's name: Marché du Nord
Employee's name and address:
Last name: Dubois
First name: Martin
123 Principale
City QC X0X 0X0
Box 10: Province of employment: QC
Box 12: Social insurance number: 000 000 000
Box 14: Employment income: 37,000.00
Box 17: Employee's QPP contributions – see over: 2,060.25
Box 18: Employee's EI premiums: 444.00
Box 22: Income tax deducted: 2,233.66
Box 24: EI insurable earnings: 37,000.00
Box 26: CPP/QPP pensionable earnings: 37,000.00
Box 45: Employer-offered dental benefits: 2
Box 55: Employee's PPIP premiums – see over: 182.78
Box 56: PPIP insurable earnings: 37,000.00
RL-1 – Revenus d'emploi et revenus divers (Employment and other income)
Text version for the above image
Relevé 1 Revenus d'emploi et revenus divers
Code du relevé: R
Box A- Revenus d’emploi: 37 000,00
Box B.A- Cotisation au RRQ: 2 060,25
Box C- Cotisation à l’assurance emploi: 444,00
Box E- Impôt du Québec retenu: 2 543,06
Box G- Salaire admissible au RRQ: 37 000,00
Box H- Cotisation au RQAP: 182,78
Box I- Salaire admissible au RQAP: 37 000,00
Numéro d'assurance sociale du particulier: 000 000 000
Nom de famille, prénom et adresse du particulier:
Dubois, Martin
123 rue Principale
Ville QC X0X 0X0
Nom et adresse de l'employeur ou du payeur:
Marché du Nord
RL-31 – Renseignements sur l'occupation d'un logement (Information about a leased dwelling)
Text version for the above image
RL-31 Renseignements sur l'occupation d'un logement
Code du relevé: R
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: 01
Box C- Adresse du logement:
Box C2- Numéro: 123
Box C3- Rue: Principale
Box C4- Ville, village ou municipalité: City
Box C5- Code postal: X0X 0X0
Nom de famille, prénom et adresse du locataire ou du sous-locataire:
Dubois, Martin
123 Principale
City QC X0X 0X0
Nom et adresse du propriétaire: Legault, David
Solution
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.
Martin’s interview
- Click Spouse interview type in the left-side menu
- For the question What information will you provide for your spouse?, select Net income only and click Next
- Enter the spouse’s first name, last name and date of birth
- For the question Was your spouse a Canadian resident in 20XX (Not applicable for immigrant)?, select No
- Enter 6000 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
- Enter 6000 into the Net Quebec income of your spouse (from line 275 of his or her Quebec return of 20XX) OR net world income in Canadian dollars, if your spouse is a non-resident of Canada. field
- For the question Did your spouse receive universal child care benefits in 20XX?, select No
- Click CRA questions in the left-side menu
- For the question Are you filing an income tax return with the CRA for the very first time?, select Yes
- For the question Do you have Canadian citizenship?, select No
- Click Revenu Québec questions in the left-side menu
- 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?, select Yes
Quebec prescription drug insurance plan
- Click Quebec prescription drug insurance plan in the left-side menu
- Select 5 – Exceptions, Québec prescription drug insurance plan, part of the 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:
- Tick the boxes next to the months of January, February, March and April
- Click Solidarity tax credit in the left-side menu
- Complete the A. Information about you section based on Martin’s situation and RL-31
- In the B. Information about your spouse section, select Yes for the question Did you have a spouse on December 31, 20XX?
- Select No for the last two questions
- 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 and click the + sign next to You immigrated to Canada in 20XX
- Into the Date of entry (dd-mm-yyyy) field, enter 01-02-2025
- Leave the Your net income while you were living in Canada with your spouse field empty
- For the statement Reason for the arrival or the departure, select New resident of Canada
- In the section Canadian sourced income (excluding Part XIII income) earned when you were not a resident of Canada, for the statement Select canadian sourced income, select Income from employment in Canada and enter 0
- In the section Canadian source Part XIII income PLUS foreign sourced income earned when you were not a resident of Canada:
- for Name of country, enter Switzerland
- for Select foreign sourced income, select Net employment income and enter 2000
Additional steps to consider
Ensure that you have:
- entered the amounts from the T4 and RL-1 slips
Takeaway points
Identification and information on the spouse
- Since Simone still lives in Switzerland, she does not need to prepare the federal or provincial tax returns
- Her net world income, her first and last names are the only information needed for Martin’s tax returns
Quebec prescription drug insurance plan premium
- Martin is covered by the Quebec prescription drug insurance plan as of the third month following his enrolment in the plan in February. He is therefore exempt from paying the plan premium for the months preceding the enrolment date
Solidarity tax credit
- Martin can apply for the solidarity tax credit
- Revenu Québec will determine whether he qualifies and is eligible to receive the QST and housing components of the credit
Income earned before becoming a Canadian resident
- The employment income Martin earned in Switzerland is not taxable on the federal and provincial tax returns but will be used to calculate Martin’s eligibility to certain credits and benefits
Basic personal amount
- Martin’s basic personal amount is reduced on both the federal and provincial tax returns because the tax software prorated the amounts based on his date of entry in Canada
Spouse or common-law partner amount
- Although Simone does not live with Martin, he is eligible to claim the spouse or common-law partner amount (line 30300) on his federal tax return
Filing a Quebec income tax return
- Newcomers cannot file their Quebec income tax return electronically so a paper copy must be mailed
- to ensure you give them the right mailing address, refer to Filing Your Income Tax Return by Mail