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
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