Taxes in Canada

While you are studying in Canada it is important for you to become acquainted with taxation.  The Following provides information about some different forms of taxation as well as resources to assist you.

Harmonized Sales Tax (HST)

Most goods and services that you purchase will be subject to the Harmonized Sales Tax (HST). which is a 13% tax jointly implemented by the federal and provincial governments.  This amount will be added to your receipt and documented separately. 

HARMONIZED SALES TAX CREDIT:
The government provides low-income wage earners, including international students, the ability to apply for a Harmonized Sales Tax (HST) credit. This is found in Step 2 on the income tax form. In order to be eligible for this credit, a person must have been in Canada for at least six months during the taxation year.

Income Tax

In Canada, individuals who either:

  • Earned income from employment.
  • Received a scholarship, bursary or fellowship while in Canada.

are required to complete and submit to the government an income tax form annually. This is also known as filing a tax return.

By filing your tax return, you may be eligible for a refund if you have had any of the following income or expenses during the tax year:

  • Income from an assistantships, e.g., Teaching Assistant (TA) or Research Assistant (RA)
  • Rent expenses
  • Salary or hourly pay
  • Scholarships
  • Tuition (T2202A and T4A tax forms are available to download through your myNU account).
  • Public transit pass (e.g., TTC, GO Transit or VIVA)

To assist with this the Canada Revenue Agency or CRA, has produced a video series explaining Canadian Income Taxes for international students.

INCOME TAX DEADLINE:
The tax year in Canada extends from January 1 to December 31. Individuals are required to file their tax forms by April 30 of the following year. For example, for income earned during the 2020 tax year (January 1 to December 31, 2020) incomer tax must be filed no later than April 30, 2021. Information about filing a tax return as an international student in Canada can be found on the CRA website

SOCIAL INSURANCE NUMBER OR INDIVIDUAL TAX NUMBER:
To submit your income tax form you must have one of the following:

in order to file your tax return. Along with your return will also be required to submit a certified copy of your identifying documents such as: a passport, driver's license, birth certificate, work permit, study permit, visitor record, or diplomatic identity card. To have a document certified please visit any Service Ontario or Service Canada office.

WHERE TO SEND YOUR INCOME TAX FORMS:
As an international student, you should send your tax return each year to:

International Tax Services Office
Post Office Box 9769, Station T
Ottawa ON K1G 3Y4
CANADA