Taxes

International students: Income tax filing in Canada

International students enrolled at VIU may file an income tax return once they have resided in Canada the previous year. This classifies them as a deemed resident for tax purposes (not for immigration purposes). International students who are deemed residents are required to pay tax on income they earn from Canadian sources e.g. if student worked part time while studying or during scheduled breaks or received taxable scholarships.

Filing taxes is often beneficial for international students who earn an income in Canada as they are able to claim a portion of their tuition payments. In addition, students may also qualify for the goods and services tax refund or a student’s spouse/common law partner may qualify for receiving the Canadian Child Tax benefit. International students filing taxes for the first time need to make sure to enter their first date of arrival to Canada. If they have lived in Canada less than 183 days (in the calendar year) and have not earned an income from a Canadian source then they are not required to file income tax return.

Learn about the benefits and credits you could be eligible to receive:

How to file an Income Tax Return?

Even if you have no income to report or tax to pay, you may be eligible for certain payments or credits. In order to receive these payments or credits, you must file an income tax return.

As a resident of Canada for part or all of a tax year (January 1 to December 31), you must file a tax return if you want to receive a refund from the government.

You must file an income tax return to receive credits such as:

  • The GST/HST credit (goods and services tax/harmonized sales tax)
  • Canada Child Tax Benefit payments
  • Provincial or Territorial tax credits.

Using UFILE
Create a UFILE Account. Students file free with Ufile regardless of their income. Enter code CFS1981 under the "Special Offer" section in the Ufile Interview menu. Thanks to the Canadian Federation of Students and Ufile online. For more information visit ufile.ca.  International students may print out their T2202A Tax Receipts (Tuition) from their Student Record which is available in early February for the previous calendar year. For more details, please visit the frequently asked questions page of the Registration Office.

For more information please watch Canada Revenue Agency (CRA)’s videos

To complete your file return follow this link

Free Tax Clinics at VIU

We'll host free tax clinics with the help of volunteers for international students at Building 255. It is a "first come, first served" system but you can go to Experience Hub to sign for the date you want and receive and email reminder with all the details.

Check back later for dates and times

The following documents are required to file your return:

    1. T2202 - Tuition, Education, and Textbook Amounts Certificate (Available online through your Student Record)
    2. T4 - Statement of Remuneration
    3. T4A - Statement of Other Income
    4. Medical and Donation Receipts
    5. Passport
    6. USB Flash Drive
    7. SIN or Individual Tax Number
    8. Bank information for direct deposit (a blank cheque will do)
    9. If you arrived in Canada last year, you will need to provide your income from January 1 until arrival in Canada

To contact the clinic volunteer coordinator ✉️ Email: viutaxclinic@gmail.com

For other examples, please see "Do you have to file a return?" in the General Income Tax and Benefit Guide.

Follow this link to find other clinics near you.

Frequently Asked Questions

For income tax purposes, international students studying in Canada are considered to be one of the following types of residents*:

  • resident (includes students who reside in Canada only part of the year) Most students are in this category
  • non-resident
  • deemed resident
  • deemed non-resident

* Most international students will be resident or deemed resident

Your residency status is based on the residential ties you have with Canada. For more information, please see IT-221, Determination of an Individual's Residence Status.

What if I don't have a Social Insurance Number (SIN)?

If this is the first time you are filling for a tax return, there are some important points to know. All relevant steps are covered in this website: Newcomers to Canada.

Mailing your Tax Return:

As an international student, you should send your tax return each year to the following address:

Winnipeg Tax Centre
Post Office Box 14001,
Station Main
Winnipeg MB  R3C 3M3

1-800-959-8281 (from Canada and the U.S.) 

Beware of scams!

There are many fraudulent requests made by criminals trying to get your money. For more information and videos to prevent scams follow this link.

Warning for newcomers to Canada: Watch out for tax schemes targeting you!

TIPS:

  • If you arrived on or after January 1, 2023, you won't have to file a tax return until spring 2024.
  • Information on the Canada Child Benefit (CCB): CCB
  • Students and Taxes: http://www.cra-arc.gc.ca/students/

ONLINE COURSE

VIDEO SEGMENTS

UFILE

Entering a T4: