Federal non-refundable tax credits for newcomers and emigrants
Part of the year that you were a resident of Canada
You can claim the following federal non-refundable tax credits (if applicable to you) for the part of the year that you were a resident of Canada:
- Canada Pension Plan or Quebec Pension Plan contributions
- social security arrangement contributions (see Form RC269, Employee Contributions to a Foreign Pension Plan or Social Security Arrangement for Non-United States Plans or Arrangements)
- employment insurance premiums
- provincial parental insurance plan premiums
- volunteer firefighters' amount and search and rescue volunteers' amount
- search and rescue volunteers' amount and volunteer firefighters' amount
- Canada employment amount
- home accessibility expenses
- home buyers' amount
- adoption expenses
- digital news subscription expenses
- pension income amount
- interest paid on loans for post-secondary education made to you under the Canada Student Loans Act, Canada Student Financial Assistance Act, or similar provincial or territorial government laws
- your tuition fees
- medical expenses
- donations and gifts
In addition, you can claim the other remaining federal non-refundable tax credits (if applicable to you) based on the number of days you were a resident of Canada in the year.
Use the date of entry or departure that you entered in the "Residence information" section on page 1 of your return to calculate the number of days you were a resident of Canada. See Federal non-refundable tax credits for a list of other available credits.
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Example 1 – line 30000 of the return
You arrived in Canada on May 6, 2023. Your net income between May 6 and December 31 was $50,000.
You claim a basic personal amount of $9,363.01, calculated as follows:
- 240 days in Canada
- divided by 365 days in 2023
- equalsResult
- times by $15,000
- equals$9,863.01
You claim $9,863.01 on line 30000 of your return.
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Example 2 – line 30100 of the return
You are 70 years old. You arrived in Canada on March 31, 2023. Your net income between March 31 and December 31, 2023, was $35,000. You can claim an age amount calculated as follows:
Prorate the maximum age amount of $8,396.
- 276 days in Canada
- divided by 365 days in 2023
- equalsResult
- times by $8,396
- equals$6,348.76 (A)
Prorate the base income amount of $42,335
- 276 days in Canada
- divided by 365 days in 2023
- equalsResult
- times by $42,335
- equals$32,012.22 (B)
Since your net income is more than amount (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:
- $35,000
- minus $32,012.22
- equals$2,987.78 (excess amount)
- multiply by 15%
- equals$448.17 (C)
The age amount that you can claim is amount (A) minus amount (C):
- $6,348.76
- minus $448.17
- equals$5,900.59
You claim $5,900.59 on line 30100 of your return.
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Example 3 – line 30300 of the return
You and your spouse arrived in Canada permanently on September 23, 2023. Your net income between September 23 and December 31 was $100,000 and your spouse's net income was $800 for the same period. You can claim a spouse or common-law partner amount calculated as follows:
Prorate the maximum spouse or common-law partner amount of $15,000:
- 100 days in Canada
- divided by 365 days in 2023
- equalsResult
- times by 15,000 $
- equals4,109.59 $
Subtract your spouse's or common-law partner's net income:
- 4,109.59 $
- minus 800.00 $
- equals3,309.59 $
You claim $3,309.59 on line 30300 of your return.
Part of the year that you were not a resident of Canada
You can claim the following federal non-refundable tax credits (if applicable to you) if you are reporting Canadian-source income (as listed under Part I tax) for the part of the year that you were not a resident of Canada:
- Canada Pension Plan or Quebec Pension Plan contributions
- social security arrangement contributions (see Form RC269, Employee Contributions to a Foreign Pension Plan or Social Security Arrangement for Non-United States Plans or Arrangements)
- employment insurance premiums
- disability amount for self
- interest paid on loans for post-secondary education made to you under the Canada Student Loans Act, Canada Student Financial Assistance Act or similar provincial or territorial government laws
- your tuition fees
- donations and gifts
In addition, you can claim the remaining federal non-refundable tax credits in full if the Canadian-source income you are reporting for the part of the year that you were not a resident of Canada is 90% or more of your net world income for that part of the year.
The total amount that you can claim for each federal non-refundable tax credit cannot be more than the amount that you could have claimed if you were a resident of Canada for the whole year.
See the income tax package for the province or territory where you resided on December 31, 2023 for the remaining federal non-refundable tax credits.
Notes
If you are claiming full federal non-refundable tax credits, attach a note to your paper return stating your net world income (in Canadian dollars) for the part of the year that you were not a resident of Canada. Show the net income that you received from sources inside and outside Canada for that part of the year separately. The CRA cannot allow the full amount of these federal credits without this note.
If you are filing your return electronically, provide your net world income and follow the instructions for claiming these credits using NETFILE certified software or provide it to your EFILE service provider.
Where to mail your documents
| If you live in one of the following provinces or territories, or areas of Ontario: | Send your tax return and supporting documents to the following address: |
|---|---|
Alberta,
|
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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