Federal non-refundable tax credits for newcomers and emigrants

For the part of the year that you were a resident of Canada

You can claim the following federal non-refundable tax credits, as long as they apply to the part of the year that you were a resident of Canada:

In addition, you can claim (as long as they apply to your situation) the other remaining federal non-refundable tax credits based on the number of days you were a resident of Canada in the year.

Use the date of entry or departure you entered in the area “Information about your residence” on page 1 of your tax return to calculate the number of days you were a resident of Canada. For a list of the other remaining federal non-refundable tax credits, go to Federal non-refundable tax credits.

Example 1 (line 30000

You left Canada on August 27, 2020 to live in another country. Your net income between January 1 and August 27 was $50,000. You calculate your basic personal amount as follows:

(240 days in Canada ÷ 366 days in 2020) × $13,229 = $8,674.75

You claim $8,674.75 on line 30000 of your return.

Example 2 (line 30100)

You are 70 years old. You arrived in Canada on March 31, 2020. Your net income between March 31 and December 31, 2020, was $30,000. You can claim an age amount calculated as follows:

  1. Prorate the maximum age amount of $7,637.

    (276 days in Canada ÷ 366 days in 2020) × $7,637 = $5,759.05 (A)

  2. Prorate the base income amount of $38,508

    (276 days in Canada ÷ 366 days in 2020) × $38,508 = $29,038.82 (B)

Since your net income is more than (B), you must reduce amount (A) by 15% of the amount of your income that is more than the prorated base income amount (B), as follows:

    $30,000 − $29,038.82 = $961.18 (excess amount)

            $961.18 × 15% = $144.18 (C)

The age amount that you can claim is (A) minus (C):

            $5,759.05 − $144.18 = $5,614.87

You can claim $5,614.87 on line 30100 of your return.

Example 3 (line 30300)

You and your spouse arrived in Canada permanently on September 23, 2020. Your net income from September 23 to December 31 was $100,000 and your spouse's was $800 in the same period. You calculate your spouse or common-law partner amount as follows:

  1. Prorate the maximum spouse or common-law partner amount of $13,229.

    (100 days in Canada ÷ 366 days in 2020) × $13,229 = $3,614.48

  2. Subtract spouse's or common-law partner's net income.
       $3,614.48 $800.00 = $2,814.48

You can claim $2,814.48 on line 30300 of your return.

For the part of the year that you were not a resident of Canada

You can claim the following federal non-refundable tax credits (as long as they apply to the part of the year that you were not a resident of Canada) if you are reporting Canadian-source income as listed in Part I tax under Non-residents of Canada:

In addition, you can claim the remaining federal non-refundable tax credits in full, if any of the following applies:

  • the Canadian-source income you are reporting for the part of the year that you were not a resident of Canada represents 90% or more of your net world income for that part of the year
  • you had no income from sources inside and outside Canada for that part of the year

For a list of the other remaining federal non-refundable tax credits, go to Federal non-refundable tax credits.

Notes

If you are claiming full federal non-refundable tax credits, attach a note to your tax return stating your net world income (in Canadian dollars) for the part of the year that you were not a resident of Canada.

Show separately the net income you received from sources inside and outside Canada for that part of the year. The CRA cannot allow the full amount of these federal credits without this note.

The total amount you can claim for each federal non-refundable tax credit cannot be more than the amount you could have claimed if you were a resident of Canada for the whole year.

Where to mail your documents 

Chart indicating the tax centre your documents should be mailed to based on the province or territory, or area within Ontario you reside in
If you live in one of the following provinces or territories, or areas of Ontario: Send your documents, including your tax return, to the following:
Alberta,
British Columbia,
Manitoba,
Saskatchewan,
Northwest Territories,
Nunavut,
Yukon

Ontario:
Belleville, Hamilton, Kingston,
Kitchener, London,
Ottawa, Peterborough,
St. Catharines, Thunder Bay, Waterloo,
Windsor
Winnipeg Tax Centre
PO Box 14001, Station Main
Winnipeg MB  R3C 3M3
New Brunswick,
Newfoundland and Labrador,
Nova Scotia,
Prince Edward Island,
Québec

Ontario:
Barrie, Sudbury, Toronto
Sudbury Tax Centre
1050 Notre Dame Avenue 
Sudbury ON  P3A 5C2
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