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 (PPIP) premiums
- volunteer firefighters' amount
- search and rescue volunteers' amount
- Canada employment amount
- home accessibility expenses
- home buyers' amount
- adoption expenses
- digital news subscription expenses
- pension income amount
- interest paid on your student 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 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. Go to Federal non-refundable tax credits for a list of other available credits.
Example 1 – line 30000 of the return
You left Canada on August 27, 2022 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 2022) × $14,398 = $9,427.73
You claim $9,427.73 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, 2022. Your net income between March 31 and December 31, 2022, was $31,000. You can claim an age amount calculated as follows:
Prorate the maximum age amount of $7,898.
(276 days in Canada ÷ 365 days in 2022) × $7,898 = $5,972.19 (A)
Prorate the base income amount of $39,826
(276 days in Canada ÷ 365 days in 2022) × $39,826 = $30,115.00 (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:
$31,000 − $30,115.00 = $885.00 (excess amount)
$885.00 × 15% = $132.75 (C)
The age amount that you can claim is (A) minus (C):
$5,972.19 − $132.75 = $5,839.44
You can claim $5,839.44 on line 30100 of your return.
Example 3 – line 30300 of the return
You and your spouse arrived in Canada permanently on September 23, 2022. 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:
Prorate the maximum spouse or common-law partner amount of $14,398.
(100 days in Canada ÷ 365 days in 2022) × $14,398 = $3,944.66
Subtract spouse's or common-law partner's net income.
$3,944.66 − $800.00 = $3,144.66
You can claim $3,144.66 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
- disability amount transferred from a dependant
- interest paid on your student 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 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, 2022 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.
| If you live in one of the following provinces or territories, or areas of Ontario: | Send your documents, including your tax return, to: |
|---|---|
| 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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