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:

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.


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:

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

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 tax return and supporting documents to the following address:

Alberta,
British Columbia,
Manitoba,
Northwest Territories,
Nunavut,
Saskatchewan,
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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