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.
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.
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 titled “Do International Students in Canada Need to File Taxes?
Free Tax Clinics for International Students
Thank you for your interest in the VIU Tax Clinic for International Students. No more appointments will be arranged. The tax clinic will operate on a drop in basis in Building 255
Building 255 Room 205
Tuesday: 9:30 AM - 12:30 PM
Wednesday Evenings: 5:30 PM - 7:30 PM
Friday: 11:30 AM - 1:30 PM
Note there will not be any Tax Clinics on April 19/20, Easter Weekend
The filing deadline is April 30th, so there is no urgency to be seen immediately. The service is provided free of charge by volunteers from VIU's Accounting Club. Service will be on a "first come, first served" basis, you must come to room 205 and sign your name in the waiting list.
Make sure to bring all the necessary documentation with you to get your tax refunds ready, the clinic are free and all located in the Centre for International Education Building 255
Please bring the following documents with you:
- T2202A - Tuition, Education, and Textbook Amounts Certificate (Available online through your Student Record)
- T4 - Statement of Remuneration
- T4A - Statement of Other Income
- Medical and Donation Receipts
- Bus pass receipt
- USB Flash Drive
- SIN or Individual Tax Number
- Bank information for direct deposit (a blank cheque will do)
- If you arrived in Canada last year, you will need to provide your income from January 1 until arrival in Canada
If you have a spouse, you will BOTH need to attend the clinic in person
- Information for international students about taxes
- Resident VS Non-Resident / International Students in Canada
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
- 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.
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:
If it is your first time doing your taxes, please send it to the following address:
International Tax Services Office
Post Office Box 9769, Station T
Ottawa ON K1G 3Y4
1-800-267-5177 (from Canada and the U.S.) or
(613) 952-3741 for calls overseas (collect calls accepted)
- If you have filed a tax return before you can file electronically at http://www.netfile.gc.ca/menu-eng.html
If you have applied for taxes before, please send it to the following address:
and you are an international student, send your taxes to:
International Tax Services Ottawa
2204 Walkley Rd.,
There are many fraudulent requests made by criminals trying to get your money. For more information and videos to prevent scams follow this link.
- If you arrived on or after January 1, 2019, you won't have to file a tax return until spring, 2020.
- Information on the Canada Child Benefit (CCB): CCB
- Students and Taxes: http://www.cra-arc.gc.ca/students/
- Take an online course for free and learn about Canada's Tax System: http://www.cra-arc.gc.ca/tx/ndvdls/dctrs/lrn-tx/menu-eng.html
- Getting Started with UFILE
- Ufile Interview Questions
- Income Deductions https://www.youtube.com/watch?v=28SKKvQiFQI
- More UFILE Interview Questions