Tax Tips for International Students in Canada

Studying as an international student in Canada can come with a lot of "firsts," like your first poutine, your first time at a Maple Leafs hockey game—and your first Canadian tax return. Filing taxes may not be the most exciting part of the journey, but it is your ticket to credits and refunds that can help with everyday costs. Even if you didn’t work last year, filing can put money in your pocket and let you save valuable tuition credits for the future.

This guide breaks down what you need to know about taxes in Canada as an international student, so you can file with confidence.

Do you need to file taxes in Canada?

Yes, most international students need to file a tax return. Many students skip filing because they think that if they don’t owe money in taxes, there’s no point in going through the process. But that’s not the case. Even if you only studied part-time, had no income, or weren’t in Canada for the full year, filing a return ensures you don’t miss out on valuable benefits and can build a financial record.

Here’s a quick look at the upsides:

• Access benefits and credits. Filing is the only way to qualify for government programs like the Canada Groceries and Essentials Benefit (formerly the GST/HST credit). This credit provides a quarterly payment to help cover the sales tax on your daily purchases.
• Claim tuition fees. You can claim tuition as a tax credit to reduce the taxes owed. You can also carry unused credits forward and use them in future years.
• Build a Canadian tax history. Having a record of tax returns can help when applying for permanent residency, a credit card, or a loan in the future.

How does residency status determine your tax obligations?

In Canada, your tax obligations depend on your residency status and not your immigration status. Depending on your residency status, you'll either report your worldwide income (like residents) or only Canadian income (like non-residents).

For example, an international student who rents an apartment, opens a Canadian bank account, and stays for more than 183 days would be considered a resident for tax purposes and must report worldwide income. By contrast, a student who comes for a four-month exchange program, lives in residence, and keeps their main home and finances abroad would usually be considered a non-resident, reporting only Canadian income.

The Canada Revenue Agency (CRA) places international students into 1 of 4 residency categories:

• Resident. You’ve established significant residential ties in Canada (for example, you live here during the school year).
• Non-resident. You have little to no ties and spend less than 183 days in Canada. 
• Deemed resident. You don’t have major ties, but you’ve stayed in Canada for 183 days or more and aren’t considered a resident of another country under a tax treaty. You're taxed like a resident, but you can’t claim provincial or territorial tax credits.
• Deemed non-resident. You have ties in Canada but are considered a resident of another country under a tax treaty. So you’re taxed as a non-resident.

The CRA uses your residential ties to determine your status. Strong ties include having a home in Canada or a spouse/partner or dependants living with you. Secondary connections, such as a Canadian bank account, credit card, driver’s licence, provincial health insurance, or even a phone plan, can also be considered. 

Tip: Most international students who live and study in Canada during the school year are usually considered residents for tax purposes.

What forms do you need for taxes as an international student?

The main form every student files is the T1 General Tax Form. This is the standard Canadian tax return. If you’re using tax software like TurboTax, the program fills it out for you automatically; you just need to enter your information and upload the slips you’ve received.

Slip	Who issues it	What it shows
T2202- Tuition and Enrolment Certificate	Your school	Tuition paid and months of full-time or part-time study (needed for the Tuition Tax Credit)
T4- Statement of Remuneration Paid	Your employer	Employment income and tax that is already deducted from your pay
T4A- Statement of Pension, Retirement, Annuity, and Other Income	School, scholarship provider, or grant issuer	Scholarships, bursaries, research stipends, or other non-employment income
T5- Statement of Investment Income	Bank or financial institution	Interest or dividends earned on non-registered savings or investment accounts (only issued if income is over $50)

Note: You’ll only receive the slips that apply to your situation; not every student gets all of them.

When you first arrive in Canada, you may need to fill out some extra forms to apply for government programs. If you have children and meet the eligibility requirements for the Canada Child Benefit (CCB), you’ll need to complete Form RC66 along with RC66SCH. To apply for the Canada Groceries and Essentials Benefit (formerly the GST/HST credit), you need to use Form RC151.

To file your return, you’ll also need to get a Social Insurance Number (SIN). If you’re a non-resident who isn’t eligible for a SIN, you can apply for an Individual Tax Number (ITN) using Form T1261. Here are some other documents to keep handy:

• Receipts for tuition and eligible medical expenses
• Proof of rent (sometimes needed for provincial credits)
• Immigration documents, like your study permit and passport, for CRA identification.
• Proof of the child(ren)'s birth if you’re applying for the CCB
• Donation receipts if you made a donation to a Canadian charity
  
  

How do you get a T4 slip?

A T4 slip is issued by your employer if you worked in Canada during the tax year. It shows how much you earned and how much tax was deducted from your pay. Employers must provide it by the end of February, either in paper form, by email, or through an online payroll portal. If you don’t receive your T4 on time, you can ask your employer directly or check your CRA My Account, where many slips are uploaded automatically. If you’re filing with TurboTax, you can take advantage of the Auto-fill My Return feature, which securely imports your tax slips directly into the return—saving you time.

Who gets a T4A document?

A T4A slip is issued if you received income that isn’t from regular employment. For students, this usually means scholarships, bursaries, fellowships, research grants, or stipends from your school. In some cases, it can also cover other types of income, such as self-employment or contract work. You’ll get a T4A from the school, scholarship provider, or the organization that paid you.

What is a T2202 slip?

A T2202 Tuition and Enrolment Certificate is issued by your school and shows the amount of eligible tuition fees you paid, along with the number of months you were enrolled full-time or part-time. You’ll use this slip to claim the Tuition Tax Credit, which can reduce the amount of tax you owe. If you don’t need the credit right away, you can carry it forward to use in future years, or transfer part of it to a parent, grandparent, or spouse. You can generally find T2202 through the school’s student portal by the end of February.

Watch a step-by-step video that shows exactly how to use your T2202 when filing.

https://www.youtube.com/watch?v=S2ebE6hhxv0

What qualifies as taxable vs. non-taxable income for students?

As a student in Canada, you may receive money from different sources that needs to be reported on your tax return. The key difference is whether the money is taxable or nontaxable.

Taxable income is added to your total income and may increase the tax you owe. Common examples include:

• Wages or salary from a Canadian job
• Teaching or research assistant pay
• Freelance income
• Interest or investment income from a Canadian bank

If the income falls in the nontaxable category, it doesn’t increase your tax bill, but you still have to report it. Common examples are:

• Student loans
• Scholarships, bursaries, and fellowships for full-time post-secondary students are fully exempt
• Scholarships for part-time post-secondary students are exempt from taxes up to the amount of tuition fees, the cost of required materials, plus an additional $500

Do you need to report worldwide income and foreign assets as a student?

If you’re considered a resident or deemed resident of Canada for tax purposes, you must report your worldwide income on your Canadian tax return. This includes money earned from a job back home, foreign scholarships, or other income from outside Canada, even if it was already taxed abroad. Most likely, a tax treaty between Canada and your home country will help prevent double taxation, but you still need to report the income.

When it comes to foreign assets, you have to file Form T1135 if you own foreign property, such as investments, rental properties, or certain bank accounts worth more than $100,000 at any point in the year. 

What tax credits and deductions can students claim in Canada?

When you file a tax return, you can lower your taxes in 2 ways:

1. Credits. They reduce the tax you owe. Some are nonrefundable (they bring your tax down to $0 but don’t create a refund), while others are refundable (they can give you money back even if you owe no tax).
2. Deductions. They lower your taxable income, which means the CRA calculates your tax on a smaller amount.

Here’s a breakdown of the most common credits and deductions available to students-

Credit/deduction	Type	How it helps students
Tuition Tax Credit	Non-refundable credit	Reduces tax owed based on tuition paid (T2202 slip). Unused amounts can be carried forward or transferred to a parent, grandparent, or spouse.
Canada Groceries and Essentials Benefit (formerly the GST/HST credit)	Refundable credit	Paid quarterly to help offset sales tax on daily purchases. Students 19+ who file a return may qualify.
Canada Child Benefit (CCB)	Refundable credit	Monthly, tax-free payments to help with the cost of raising children. Only for eligible parents.
Canada employment amount	Non-refundable credit	Small credit (up to $1,471 for 2025) recognizing work expenses for employees. Available if you had employment income.
Medical expenses	Non-refundable credit	Helps you claim 132 eligible medical expenses like prescriptions, dental services, health insurance premiums, certain health-related travel, and more.
Student loan interest credit	Non-refundable credit	Lets you claim interest paid on government student loans. Useful while repaying loans.
Canadian Training Credit (CTC)	Refundable credit	Helps cover training or course fees. Students aged between 26 and 65 who earn at least $10,000 can build up a CTC limit of $250 annually, up to a lifetime maximum of $5,000. This limit can then be claimed on the tax return.
Provincial credits	Credit (varies)	May include rent, transit, or tuition credits, depending on where you live.
Moving expenses	Deduction	Deduct costs if you moved at least 40 km closer to school or work. Applies against taxable scholarships/research income or employment income.
Registered Retirement Savings Plan (RRSP) contributions	Deduction	Lowers your taxable income; unused contributions can be carried forward for future years.
Child-care expenses	Deduction	Deduct costs paid for child care while you studied or worked. Usually claimed by the lower-income spouse/partner.

 

What's the Canadian tax deadline?

International students, like all residents, need to file their income tax return by April 30 of the following year. If April 30 falls on a weekend or holiday, the CRA extends the deadline to the next business day. Self-employed people and their spouses get until June 15 to file their return, but any balance owing must still be paid by April 30.

If you owe money on taxes and miss the deadline, the CRA charges a late-filing penalty plus daily interest on the balance. Even if you don’t owe anything, filing late can delay or stop any benefit payments, like the Canada Groceries and Essentials Benefit (formerly the GST/HST credit) or the Canada Child Benefit (CCB).

How do you file taxes in Canada?

Before you start filing taxes, collect all the documents and receipts you’ll need. You can create a CRA My Account to easily find your tax slips online, check your refund status, and access benefit applications. It’s not mandatory, but it makes filing and tracking much easier. You mainly have 4 options to file your return:

• Tax software. You can use NETFILE-certified programs like TurboTax to file online from your computer or phone. As you enter your details, the software automatically fills out the T1 General and checks for common deductions and credits you qualify for.
• Community tax clinics. If you have a simple tax situation and a modest income, you may qualify for help from a Community Volunteer Income Tax Program (CVITP).
• Tax preparers. You can get the services of a tax preparer or professional accountant to file your taxes on your behalf. Costs vary depending on the complexity of your return.
• Paper filing. You can still print and mail a paper return, but refunds take longer.

Once submitted, the CRA usually processes online returns in about 2 weeks. Paper returns take around 8 weeks. After filing, you’ll receive a Notice of Assessment (NOA) from the CRA, which confirms your return has been processed and shows any refund, balance owing, or credits carried forward.

Take all the guesswork out of taxes and file with confidence

Filing your first Canadian tax return might not be as fun as your first Maple Leafs game, but it can be just as memorable when it puts money back in your pocket. Turbotax makes it easy for you—just answer some simple questions, and we’ll guide you through every step. Or have a TurboTax expert handle the return for you from start to finish.

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