Program · Federal

First Canadian tax return

Required for the year you became a Canadian resident for tax purposes, even with zero Canadian income. Unlocks GST/HST credit, CCB, provincial benefits, and begins TFSA/RRSP room tracking.

Reviewed by Ben Stevenson, Managing Editor, Canadian Money Help Updated April 21, 2026 Methodology

Eligibility

Any Canadian resident for tax purposes during any portion of the year
Deadline: April 30 of the following year

Limits and rules

Report worldwide income for the portion of the year you were Canadian resident
Foreign assets over CAD $100,000 require Form T1135
First-year GST/HST credit prorated based on arrival date

Source

CRA: Newcomers to Canada →