🟢 Basic · Step 7 of 22 · Topic: Taxes, Insurance & Safety

In one sentence

This post explains why filing your first Canadian tax return matters, even with little or no income, and how to get the benefits that come with it. If you are new to Canada, it also shows the extra steps for you.

Words to know

• Tax return: a yearly form you send to the Canada Revenue Agency (CRA). It reports your income and works out your tax, refund and benefits.
• Benefit: a payment from the government. Many benefits are tax-free and paid every month or every three months.
• Resident for tax purposes: for most newcomers, this starts the day you begin living in Canada.
• Date of entry: the date you became a resident of Canada for tax purposes. You write it on your first return.
• World income: income from all sources, inside and outside Canada.

Step 1: Know why filing matters, even with little income

The CRA says to file your return every year, even if you have no income to report. Filing is how the CRA checks if you can get:

• Canada Groceries and Essentials Benefit (CGEB). This is the new name, since July 2026, of the GST/HST credit. It is a tax-free payment every three months for people with low and modest incomes.
• Canada Child Benefit (CCB): a tax-free monthly payment for families with children under 18.
• Provincial and territorial payments, depending on where you live, such as sales tax credits, energy or property tax credits, or child benefits.
• A refund of any extra tax taken off your pay (see Step 2).

Filing also builds your records. Your RRSP room (how much you can put into a Registered Retirement Savings Plan) grows from the earned income on your return: 18% of last year’s earned income, up to a yearly limit. Your TFSA room starts the year you turn 18. If you moved to Canada as an adult, it starts the year you become a resident. You can check it in your CRA account.

Step 2: New to Canada? Apply for benefits early

Newcomers don’t have to wait for their first tax return to apply. Only one application per household is needed.

• No children: apply for the CGEB with Form RC151 online.
• Children under 19: mail Form RC66, Canada Child Benefits Application, with Schedule RC66SCH, Status in Canada/Statement of Income. The CRA uses it for the CCB and the CGEB. Include proof of birth for each child.

On these forms, you report your world income from before you became a resident, for up to two years. You convert it to Canadian dollars. This is used to work out your benefits. The CRA says that money earned outside Canada before you became a resident is not taxed in Canada.

Documents in other languages need an acceptable translation.

Step 3: Gather what you need

• Your SIN. You can’t file online without one. If it hasn’t arrived yet, you can file on paper with a note explaining why.
• If you moved to Canada: your date of entry.
• Your T4 slips (from each employer) and other tax slips.
• Records of any income from outside Canada after you became a resident.
• Your address on December 31. Your provincial tax is based on where you lived on that day.

Step 4: If you moved to Canada, fill in the extra parts of your first return

• Enter your date of entry in the residence information area. For example, June 8 is written as “0608”.
• Report your world income for the part of the year you were a resident, in Canadian dollars.
• For the part of the year before you arrived, report only certain Canadian income, such as pay for work done in Canada.
• Some tax credits are prorated, which means reduced by the share of the year you lived here (see the example).

In Quebec, you also file a separate provincial return with Revenu Québec.

Step 5: Get free help

If you have a modest income and a simple tax situation, volunteers can do your return for free. This is the Community Volunteer Income Tax Program (CVITP). In Quebec, it is the Income Tax Assistance – Volunteer Program. Use the CRA’s “Find a free tax clinic” tool.

You can also use free NETFILE-certified tax software. Be careful of anyone who promises a huge refund or benefits you don’t qualify for (see Step 6).

Step 6: File on time, every year

The deadline is April 30. Your 2026 return is due April 30, 2027. If you are self-employed, the filing deadline is June 15.

If you file late, your benefit payments can stop until your return is processed. Keep your slips and receipts for at least six years.

Example

The CRA gives this example. A newcomer lived in Canada for 240 days of the year. The basic personal amount (the part of income with no federal tax) is prorated:

240 ÷ 365 × $16,129 = $10,605.37

The CRA’s example uses the 2025 amount of $16,129. For your return, use the amount for your tax year. Your tax software or a free tax clinic will do this math for you.

Some credits are not prorated. For example, CPP and EI amounts from your pay stubs can be claimed in full for the time you were a resident.

Common mistakes

• Not filing because “I had no income”. You may miss benefits.
• If you are new to Canada, waiting for your first return to apply for the CGEB or CCB, instead of applying early.
• Forgetting the date of entry or the world income from before you arrived.
• Paying someone who promises a refund that sounds too big.

✅ My checklist

☐ If I moved to Canada, I know my date of entry
☐ I know which benefits I can get (if I am new to Canada: I applied with RC151, or RC66 and RC66SCH)
☐ I keep my T4 slips and other tax papers in one folder
☐ I looked up a free tax clinic near me
☐ I put April 30 in my calendar

Next step → Step 8: Understanding your credit score

More in this topic → Taxes, Insurance & Safety

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There are no affiliate or referral links in this post. This is general information, not financial, tax or legal advice; everyone’s situation is different. Figures were checked in October 2026 and can change.

Sources: CRA: newcomers to Canada · CRA: completing your return for newcomers · CRA: Canada Groceries and Essentials Benefit · CRA: how to get the CGEB · CRA: Form RC151 · CRA: Canada child benefit · CRA: how to apply for the CCB · CRA: RRSP deduction limit · CRA: before you contribute to a TFSA · CRA: Community Volunteer Income Tax Program