Personal income tax

Who should file a tax return

Find out if you should file a tax return and what are your tax obligations. Your filing obligations may be different if you live in or leave Canada permanently or temporarily.

You live in Canada permanently

Canadian residents

You live and work in Canada, you have to pay taxes, and want to receive credits and benefit payments

Newcomers to Canada (immigrants)

You left another country to settle in and become a resident of Canada

File taxes for someone who died

You become a legal representative to file a final return, request a clearance certificate, resolve benefits and credits

Indigenous peoples

Your benefits and credits, tax exempt income under the Indian Act, COVID-related benefits, and filing a tax return

You leave Canada temporarily or permanently

Factual residents

You are a resident of Canada and you leave temporarily for work, school, a medical procedure, or vacation

Live part-time in the U.S.

You spend part of the year in the U.S. for vacation or health reasons and maintain residential ties in Canada

Government employees

You are a federal or provincial government employee who is posted abroad for work

Leave Canada permanently (emigrants)

You leave Canada to live in another country and no longer have residential ties with Canada

You live in Canada temporarily

Non-residents of Canada

You live in Canada for less than 183 days in a year and do not have significant residential ties in Canada

Non-residents of Canada with rental income

You receive rental income from real and immovable properties in Canada

Deemed residents

You live in Canada for 183 days or more in a year and do not have significant residential ties in Canada

International students

You are an international student studying in Canada

Seasonal workers

You are a seasonal agricultural worker from another country

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