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 you entered in the Residence information area, on page 1 of your 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 of the return 

You left Canada on August 27, 2021 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:

(239 days in Canada ÷ 365 days in 2021) × $13,808 = $9,041.40

You claim $9,041.40 on line 30000 of your return.

Example 2 – line 30100 of the return

You are 70 years old. You arrived in Canada on March 31, 2021. Your net income between March 31 and December 31, 2021, was $30,000. You can claim an age amount calculated as follows:

  1. Prorate the maximum age amount of $7,713.

    (276 days in Canada ÷ 365 days in 2021) × $7,713 = $5,832.30 (A)

  2. Prorate the base income amount of $38,893

    (276 days in Canada ÷ 365 days in 2021) × $38,893 = $29,409.50 (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$29,409.50 = $590.50 (excess amount)

            $590.50 × 15% = $88.58 (C)

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

            $5,832.30$88.58 = $5,743.72

You can claim $5,743.72 on line 30100 of your return.

Example 3 – line 30300 of the return

You and your spouse arrived in Canada permanently on September 23, 2021. 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 $13,808.

    (100 days in Canada ÷ 365 days in 2021) × $13,808 = $3,783.01

  2. Subtract spouse's or common-law partner's net income.
       $3,783.01 $800.00 = $2,983.01

You can claim $2,983.01 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):

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 tax credit cannot be more than the amount you could have claimed if you were a resident of Canada for the whole year.

See the tax package for the province or territory where you resided on December 31, 2021 for the remaining federal non-refundable tax credits.

Notes

If you are claiming full federal non-refundable tax credits, attach a note to your 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 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 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 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
Report a problem or mistake on this page
Please select all that apply:

Thank you for your help!

You will not receive a reply. For enquiries, contact us.

Date modified: