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, as long as they apply to the part of 2018 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 2018.

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

Example of the calculation for the basic personal amount claimed on line 300 of Schedule 1, Federal Tax.

Shirley left Canada on January 26, 2018, to live in another country. She calculates her basic personal amount as follows:

(26 days in Canada ÷ 365 days in 2018) × $11,809 = $841.19

Shirley claims $841.19 on line 300 of her Schedule 1.

Example 2

Example of the calculation for the age amount claimed on line 301 of Schedule 1, Federal Tax.

Jennifer is 70 years old. She left Canada on September 30, 2018. Her net income between January 1 and September 30, 2018, was $30,000. She calculates her age amount as follows:

  1. Prorate the maximum age amount of $7,333.

    (273 days in Canada ÷ 365 days in 2018) × $7,333 = $5,484.68 (A)

  2. Prorate the base income amount of $36,976

    (273 days in Canada ÷ 365 days in 2018) × $36,976 = $27,656.02 (B)

Since Jennifer’s net income is greater than (B), she must reduce amount (A) by 15% of the amount of her income that is more than the prorated base income amount (B), as follows:

    $30,000 − $27,656.02 = $2,343.98 (excess amount)

            $2,343.98 × 15% = $351.60(C)

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

            $5,484.68 − $351.60 = $5,133.08

Jennifer claims $5,133.08 on line 301 of her Schedule 1.

Example 3

Example of the calculation for the spouse or common‑law partner amount claimed on line 303 of Schedule 1, Federal Tax.

Suzanne and her spouse Richard arrived in Canada permanently on September 23, 2018. Suzanne’s net income between September 23 and December 31 was $100,000 and Richard’s was $800 in the same period. She calculates her spouse or common‑law partner amount as follows:

  1. Prorate the maximum spouse or common‑law partner amount of $11,809.

    (100 days in Canada ÷ 365 days in 2018) × $11,809 = $3,235.34

  2. Subtract spouse’s or common-law partner’s net income.
       $3,235.34 $800.00 = $2,435.34

Suzanne claims $2,435.34 on line 303 of her Schedule 1.

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 2018 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, as long as they apply to your situation, if:

  • the Canadian-source income you are reporting for the part of 2018 that you were not a resident of Canada represents 90% or more or 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 return stating your net world income (in Canadian dollars) for the part of 2018 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 center your documents should be mailed to based on the province or area within Ontario you reside in
If you live in the following province or area 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, Waterloo, London,
Ottawa, Peterborough,
St. Catharines, Thunder Bay,
Windsor
Canada Revenue Agency Tax Centre
Post Office Box 14001,
Station Main
Winnipeg MB  R3C 3M3
New Brunswick,
Newfoundland and Labrador,
Nova Scotia,
Prince Edward Island,
Québec

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