新移民的免税额度要按登陆的天数打折的,比如一个人的全年的免税额是8600,而新移民只登陆了半年,那么免税额就是4300,具体的算法可以参见T4055表.
Newcomers to Canada
2005
T4055(E) Rev. 05
www.cra.gc.ca
Visually impaired persons can get
our publications in braille, large print,
e-text (computer diskette), or on audio
cassette by visiting our Web site at
www.cra.gc.ca/alternate or by calling
1-800-267-1267 weekdays from 8:15 a.m.
to 5:00 p.m. (Eastern Time). If you are outside
Canada and the United States, call the
International Tax Services Office collect at
(613) 952-3741.
Your opinion counts!
We review this pamphlet each year. If you have any comments or
suggestions that would help us improve the explanations it
contains, we would like to hear from you.
Please send your comments on this pamphlet to:
Client Services Directorate
Canada Revenue Agency
750 Heron Road
Ottawa ON K1A 0L5
CANADA
La version française de cette publication est intitulée
Nouveaux arrivants au Canada.
www.cra.gc.ca 3
Page
Before you start................................................................................ 4
Is this pamphlet for you? ................................................................ 4
Are you a resident of Canada?....................................................... 4
Canada’s tax system ........................................................................ 5
Social insurance number................................................................. 7
Canada Child Tax Benefit (CCTB)................................................. 7
Do you have to file a tax return? .................................................. 8
Which tax and benefit package should you use? ........................ 8
Where can you get the package you need? .................................. 9
What date is your 2005 tax return due? ........................................ 9
Where to send your tax return ....................................................... 9
Completing your tax return........................................................... 10
Identification..................................................................................... 10
Goods and services tax/harmonized sales tax (GST/HST)
credit application .......................................................................... 11
Income ............................................................................................... 11
Deductions ........................................................................................ 13
Federal tax and credits .................................................................... 14
Provincial or territorial tax ............................................................. 18
Refund or balance owing................................................................ 19
Tax treaties ...................................................................................... 20
Do you need more information? .................................................. 21
Representatives ................................................................................ 21
If you move....................................................................................... 21
Table of contents
www.cra.gc.ca 4
Is this pamphlet for you?
This pamphlet is for you if you left another country to settle in
Canada in 2005.
This pamphlet will introduce you to the Canadian income tax
system and help you complete your first income tax return as a
resident of Canada.
This pamphlet does not apply to you if you are in Canada
temporarily in 2005. You should get guide T4058, Non-Residents
and Income Tax.
Are you a resident of Canada?
You become a resident of Canada for income tax purposes when
you establish significant residential ties in Canada. You usually
establish these ties on the date you arrive in Canada.
What are residential ties?
Residential ties include:
■ a home in Canada;
■ a spouse or common-law partner (see the definition in the
General Income Tax and Benefit Guide) and dependants who
move to Canada to live with you;
■ personal property, such as a car or furniture; and
■ social ties in Canada.
“Other“ ties that may be relevant include a Canadian driver’s
licence, Canadian bank accounts or credit cards, and health
insurance with a Canadian province or territory.
Before you start
www.cra.gc.ca 5
Newcomers to Canada who have established residential ties with
Canada may be:
■ protected persons;
■ people who have applied for or received permanent resident
status from Citizenship and Immigration Canada; or
■ people who have received approval-in-principle from
Citizenship and Immigration Canada to stay in Canada.
If you were a resident of Canada in an earlier year, and you are
now a non-resident, you will be considered a Canadian resident
when you move back to Canada and re-establish your residential
ties.
Do you need help determining your residency status?
If you are not sure whether you are a resident of Canada for
income tax purposes, complete Form NR74, Determination of
Residency Status (Entering Canada). Send us the form as soon as
possible so we can give you an opinion on your residency status
before your tax return is due.
For more information about residency status, get Interpretation
Bulletin IT-221, Determination of an Individual’s Residence Status.
Canada’s tax system
Canada’s tax system is similar to that of many countries.
Employers and other payers usually deduct taxes from the income
they pay you, and people with business or rental income normally
pay their taxes by instalments.
Many of the benefits people enjoy in Canada are made possible
through taxes. Canada’s tax system pays for roads, public utilities,
schools, health care, economic development, cultural activities,
defence, and law enforcement.
Each year, you determine your final tax obligation by completing
an income tax return and sending it to us. On the return, you list
your income and deductions, calculate federal and provincial or
territorial tax, and determine if you have a balance of tax owing
www.cra.gc.ca 6
for the year, or whether you are entitled to a refund of some or all
of the tax that was deducted from your income during the year.
An important feature of the Canadian tax system is that you have
the right and the responsibility to verify your income tax status
each year, and to make sure that you pay the correct amount of
taxes according to the law.
Guide RC4213, Your Rights, outlines the fair treatment you are
entitled to receive when you deal with us. You have other rights
that are defined in the Canadian Charter of Rights and Freedoms, in
statutes, and in common law.
Compliance
Each year, the CRA (Canada Revenue Agency) promotes
compliance and client education through many review programs.
Under some programs, we review a number of deductions and
credits on the individual income tax return and ensure that
various income amounts have been correctly reported.
We also review benefits and credits such as the Canada Child Tax
Benefit (CCTB), and the Goods and services tax/harmonized sales
tax (GST/HST) credit.
The underground economy
The underground economy is defined as income earned but not
reported for tax purposes and the sale of goods or services on
which taxes or duties have not been paid. The underground
economy is often associated with the exchange of goods and
services for cash where no records are kept.
The CRA works to maintain the confidence of Canadians in the
fairness and honesty of Canada’s tax system. As part of its efforts
to fight the underground economy, the CRA works with the
provinces, territories, private sector, and other countries to
encourage compliance with Canada’s tax laws and ensure that
those who do not comply have no unfair advantage over honest
taxpayers.
www.cra.gc.ca 7
The CRA has developed a balanced approach to fighting the
underground economy. This approach includes:
■ enforcement activities such as audits to penalize those who
try to operate outside the system; and
■ an educational strategy to increase awareness of the risks and
consequences of participating in the underground economy.
Social insurance number
As a newcomer to Canada, you will need a social insurance
number (SIN). The SIN is a nine-digit identification number that is
personal and confidential.
Since your SIN is unique, we use it to identify you for income tax
and benefit purposes. You have to give your SIN to anyone who
prepares a tax information slip for you.
We also use your SIN to update your record of earnings for your
contributions to the Canada Pension Plan (CPP) or the Quebec
Pension Plan (QPP). Use the SIN assigned to you, since the
amount of CPP or QPP benefits you will receive when you retire is
based on your record of earnings.
If you do not already have a SIN, you can apply for one at any
Social Development Canada (SDC) office. You can find the
telephone number for the office in your area in the government
section of your telephone book. You can also visit the SDC Web
site at
www.sdc.gc.ca for information on obtaining a SIN.
Canada Child Tax Benefit (CCTB)
If you are primarily responsible for the care and upbringing of a
child who is under 18 years of age, you may be eligible for
monthly CCTB payments for that child.
We base the amount of your payments on the number of children
you have, their age, and your family net income. Both you and
your spouse or common-law partner (if applicable) must file tax
returns every year so that we can calculate the amount of your
CCTB, even if there is no income to report.
www.cra.gc.ca 8
To apply for the CCTB and related provincial or territorial benefits
and credits, get the Canada Child Tax Benefit package. The
package includes Form RC66, Canada Child Tax Benefit Application.
Depending on your immigration and residency status, you may
have to complete Schedule RC66SCH, Status in Canada/Statement of
Income. Submit a completed application along with any required
schedules and documentation as soon as possible after you and
your child arrive in Canada. You can get this package by calling
1-800-387-1193.
ven though you lived in Canada for only part of the year, you
may have to file a tax return. For example, you have to file a
tax return if you owe tax, or if you want to receive a refund
because you paid too much tax.
Even if you have no income to report or tax to pay, you must file
a tax return to apply for the goods and services tax/harmonized
sales tax (GST/HST) credit, or if you or your spouse wants to
begin or continue receiving Canada Child Tax Benefit, and
provincial or territorial tax benefits and credits.
For more information, see “Do you have to file a return?” in the
General Income Tax and Benefit Guide.
If you lived in Quebec during the year, you may need to file a
separate provincial return. For more information, contact Revenu
Québec, or visit their Web site at
www.revenu.gouv.qc.ca.
Which tax and benefit package should you use?
Use the General Income Tax and Benefit Guide and the forms book
for the province or territory where you lived on
December 31, 2005. Tax rates and tax credits are different in each
province and territory, so it is important to use the correct forms
book.
Do you have to file a tax return?
E
www.cra.gc.ca 9
Where can you get the package you need?
You can get a copy of the General Income Tax and Benefit Guide and
forms book from our Web site at
www.cra.gc.ca/forms or by
phone at 1-800-959-2221 (calls from Canada and the United
States).
What date is your 2005 tax return due?
Generally, your 2005 tax return has to be filed on or before
April 30, 2006.
Note
When a due date falls on a Saturday, Sunday, or a holiday
recognized by the CRA, we consider your return to be filed on
time or your payment to be paid on time if we receive it or it is
postmarked on the next business day.
Self-employed persons – If you or your spouse or common-law
partner carried on a business in 2005 (other than a business whose
expenditures are mainly in connection with a tax shelter), your
2005 tax return has to be filed on or before June 15, 2006.
However, if you have a balance owing for 2005, you still have to
pay it on or before April 30, 2006.
Deceased persons – If you are the legal representative (executor,
administrator, or liquidator) of the estate of an individual who
died in 2005, you may have to file a return for 2005 for that
individual. Get guide T4011, Preparing Returns for Deceased Persons,
for details about your filing requirements and options.
If you owe tax and do not file your tax return by the due date, we
will charge you a late-filing penalty and interest on any unpaid
amounts. For details, see “What penalties and interest do we
charge?” in the General Income Tax and Benefit Guide.
Where to send your tax return
Please mail your 2005 return to the International Tax Services
Office. Use the envelope included with this pamphlet.
www.cra.gc.ca 10
If you file tax returns in later years while you are a resident of
Canada, you should send them to the tax centre that serves the
province or territory where you live.
You should receive a 2006 tax package by mail in early 2007.
ost of the information you need to complete your 2005 tax
return is in the General Income Tax and Benefit Guide.
However, this section includes some additional information you
will need.
Identification
It is important that you complete the entire identification area on
page 1 of your tax return. We need this information to assess your
return and calculate your goods and services tax/harmonized
sales tax (GST/HST) credit, plus any benefits to which you may be
entitled under the Canada Child Tax Benefit.
Enter the date you arrived in Canada in 2005 in the appropriate
area on page 1 of your tax return as shown in the example below.
Example
Ugor arrived in Canada from Ukraine on June 8, 2005. He will
complete the date of entry as shown below.
If you became or ceased to be a resident of Canada in 2005, give the date of:
Month Day Month Day
entry 0 6 0 8 or departure
If you have requested a social insurance number (SIN), but have
not yet received one, and the deadline for filing your tax return is
near, file your return without a SIN to avoid the late-filing penalty
and interest charges. Include a note to explain that you have
requested but not yet received a SIN.
Completing your tax return
M
www.cra.gc.ca 11
Your spouse or common-law partner’s net world income
Enter your spouse or common-law partner’s net world income for
the year. Underneath, enter your spouse or common-law partner’s
net world income for the period you were resident in Canada.
Goods and services tax/harmonized sales tax
(GST/HST) credit application
GST is a tax that you pay on most goods and services sold or
provided in Canada. In some provinces, GST has been blended
with provincial sales tax and is called HST.
The GST/HST credit helps individuals and families with low and
modest incomes offset all or part of the GST or HST that they pay.
We will base your credit on your family net income and the
number of children you have. This information is also used to
calculate payments from related provincial programs.
To receive the GST/HST credit, you have to apply for it, even if
you received it previously. Complete the GST/HST credit
application area on page 1 of your tax return. If you qualify, we
will send you payments in July and October of 2006 and January
and April of 2007.
However, in the year you became a resident of Canada, you may
be entitled to the GST/HST credit issued after your arrival. For
more information, get Form RC151, GST/HST Credit Application for
Individuals Who Become Residents of Canada.
To receive the GSTC for any eligible children, you will have to
register them by completing Form RC66, Canada Child Tax Benefit
Application.
For more information on the GST/HST credit, see pamphlet
RC4210, GST/HST Credit.
Income
You have to report your world income for the part of the year that
you were a resident of Canada. World income is income from all
sources, both inside and outside Canada.
www.cra.gc.ca 12
For the part of the year that you were not a resident of Canada,
you have to report only the following income:
■ income from employment in Canada or from a business
carried on in Canada;
■ taxable capital gains from disposing of taxable Canadian
property; and
■ the taxable part of scholarships, fellowships, bursaries, and
research grants you received from Canadian sources.
Note
For the part of the year that you were not a resident of Canada,
do not include on your tax return any gain or loss from
disposing of taxable Canadian property, or a loss from a
business carried on in Canada if, under a tax treaty, the gain
from that disposition or any income from that business is
exempt from tax in Canada.
If you are a protected person and you received funds from a
charitable organization such as a church group, you generally do
not have to report the amounts on your tax return. However, if a
charitable organization hired you as an employee, the
employment income you received is taxable.
Deemed acquisitions
If you owned certain properties, such as stocks, in your previous
country of residence, we consider you to have acquired them at a
cost equal to their fair market value on the date you became a
resident of Canada. This is called a deemed acquisition.
Usually, the fair market value is the highest dollar value you can
get for your property in a normal business transaction.
You should keep a record of the fair market value of your
properties on the date you arrived in Canada. The fair market
value will be your cost when you calculate your gain or loss from
selling the property in the future.
www.cra.gc.ca 13
Deductions
Registered retirement savings plan contributions
Generally, you cannot deduct contributions you made to a
registered retirement savings plan (RRSP) in 2005 if this is the first
year that you will be filing a tax return in Canada.
However, if you filed a tax return in Canada for any tax year from
1991 to 2004, you may be able to claim a deduction for RRSP
contributions in Canada for 2005. We base the maximum amount
you can deduct on certain types of income you earned in earlier
years.
Note
You cannot deduct on your Canadian tax return contributions
you made to retirement savings plans in other countries.
For more information, see line 208 in the General Income Tax and
Benefit Guide or get guide T4040, RRSPs and Other Registered Plans
for Retirement.
Moving expenses
Generally, you cannot deduct moving expenses incurred to move
to Canada.
However, if you entered Canada to attend courses as a full-time
student at a college, university, or other institution offering
post-secondary education and you received a scholarship,
bursary, fellowship, or research grant to attend that educational
institution, you may be eligible to deduct your moving expenses.
For more details, get Form T1-M, Moving Expenses Deduction.
Support payments
If you make spousal or child support payments, you may be able
to deduct the amounts you paid, even if your former spouse or
common-law partner does not live in Canada. For details, get
guide P102, Support Payments.
www.cra.gc.ca 14
Treaty-exempt income
You have to report all foreign-source income that you received
after you became a resident of Canada. However, part or all of the
income may be exempt from Canadian tax if Canada has a tax
treaty with the country in which you earned the income and there
is a provision in the treaty that prevents Canada from taxing the
type of income you received. You can deduct the exempt part on
line 256 of your return.
For a list of the countries with which Canada has tax treaties, see
“Tax treaties” on page 20. If you are not sure if the applicable tax
treaty contains a provision that makes your foreign-source income
exempt from tax in Canada, contact us.
Federal tax and credits
Use Schedule 1, Federal Tax, to calculate your federal tax and any
credits that apply to you.
Federal non-refundable tax credits
As a newcomer to Canada during 2005, you may be limited in the
amount you can claim this year for certain federal non-refundable
tax credits.
To determine the total you can claim, add:
■ the amount for each federal non-refundable tax credit that
applies to the part of the year that you were not resident in
Canada (as explained below); and
■ the amount for each federal non-refundable tax credit that
applies to the part of the year that you were resident in
Canada (as explained on page 15).
The total you claim for each federal non-refundable tax credit
cannot be more than you would have claimed if you were resident
in Canada for the whole year.
For the part of the year you were not a resident of Canada
You can claim the following federal non-refundable tax credits if
you are reporting Canadian-source income (as listed under
www.cra.gc.ca 15
“Income” on page 11) for the part of the year you were not a
resident of Canada:
■ Canada Pension Plan or Quebec Pension Plan contributions;
■ Employment Insurance premiums;
■ disability amount (for yourself);
■ interest paid in 2005 on loans for post-secondary education
made to you under the Canada Student Loans Act, the Canada
Student Financial Assistance Act, or similar provincial or
territorial government laws;
■ tuition fees (for yourself); and
■ donations and gifts.
In addition, if the Canadian-source income you are reporting for
the part of the year you were not a resident of Canada is at least
90% of your net world income for that part of the year (or if you
had no income from sources inside and outside Canada for that
part of the year), you can claim the remaining applicable federal
non-refundable tax credits in full. See the General Income Tax and
Benefit Guide for a list of the remaining federal non-refundable tax
credits.
Note
If you are claiming full federal non-refundable tax credits,
attach a note to your tax return stating your net world income
(in Canadian dollars) for the part of the year that you were not
a resident of Canada. Show separately the net income you
received from sources inside and outside Canada for that part
of the year. We cannot allow full federal non-refundable tax
credits without this note.
For the part of the year you were a resident of Canada
You can claim the following federal non-refundable tax credits as
long as they apply to the part of the year that you were a resident
of Canada:
■ Canada Pension Plan or Quebec Pension Plan contributions;
www.cra.gc.ca 16
■ Employment Insurance premiums;
■ pension income amount (for yourself);
■ interest paid in 2005 on loans for post-secondary education
made to you under the Canada Student Loans Act, the Canada
Student Financial Assistance Act, or similar provincial or
territorial government laws;
■ tuition and education amounts (for yourself);
■ medical expenses; and
■ donations and gifts.
In addition, you can claim the remaining applicable federal
non-refundable tax credits based on the number of days you were
a resident of Canada in the year (use the date you put in the
Identification area to calculate the number of days). See the
General Income Tax and Benefit Guide, for a list of the remaining
federal non-refundable tax credits.
www.cra.gc.ca 17
Example 1 (see line 300 in the guide)
David arrived in Canada from Australia on May 6, 2005.
He entered “05-06” in the Identification area of his return. He then
calculated that from May 6 to December 31 there were 240 days.
David claims the basic personal amount calculated as follows:
240 days in Canada × $8,648 = $5,686.36
365 days in 2005
David will enter $5,686.36 on line 300 of his Schedule 1.
Example 2 (see line 301 in the guide)
Jennifer is 70 years old. She arrived in Canada on
March 31, 2005. Her net income between March 31 and
December 31, 2005, was $30,000. Jennifer calculates the age
amount she can claim as follows:
276 days in Canada × $3,979 = $3,008.78
365 days in 2005
Jennifer’s net income = $30,000.00
276 × $29,619 = $22,396.83
365
$30,000.00 – $22,396.83 = $ 7,603.17
$ 7,603.17 × 15% = $1,140.48
The age amount is $3,008.78 – $1,140.48 = $1,868.30
www.cra.gc.ca 18
Federal foreign tax credits
After you become a resident of Canada, you may receive income
from the country where you used to live or from another country.
This income may be subject to tax in Canada and the other
country. This could happen if:
■ no tax treaty exists between Canada and the other country; or
■ there is no provision in the tax treaty that prevents both
countries from taxing the type of income you received.
If this is your situation, you may be able to reduce the amount of
federal tax you have to pay by claiming a federal foreign tax credit
for the foreign tax you paid. For information about federal foreign
tax credits, see lines 431 and 433 in the General Income Tax and
Benefit Guide.
Your province or territory may offer a similar credit. For details,
see the forms book for the province or territory where you lived
on December 31, 2005, unless you were a resident of Quebec. In
that case, see the guide for your provincial tax return.
Provincial or territorial tax
Usually, you have to pay tax to the province or territory where
you lived on December 31, 2005.
If you lived in Quebec on December 31, 2005, you can get
information on how to calculate your Quebec provincial tax by
contacting Revenu Québec.
If you lived in another province or territory on December 31, 2005,
see the General Income Tax and Benefit Guide and forms book for the
province or territory you lived in. This will provide information
on how to calculate your provincial or territorial tax. You will
have to complete Form 428.
www.cra.gc.ca 19
Provincial or territorial non-refundable tax credits
Similar to federal non-refundable tax credits, as an immigrant,
you may be limited in the amount you can claim this year for
certain provincial or territorial non-refundable tax credits.
The rules for calculating your provincial or territorial
non-refundable tax credits are the same rules used to calculate
your corresponding federal non-refundable tax credits. For
details, see page 14.
Refund or balance owing
Provincial or territorial tax credits
Certain provinces and territories have tax credits. For information
on these credits and how to claim them, see the General Income Tax
and Benefit Guide and the forms book for the province or territory
where you lived on December 31, 2005.
www.cra.gc.ca 20
anada has tax conventions or agreements (commonly referred
to as tax treaties) with the countries that are listed below.
These tax treaties are designed to avoid double taxation for those
who would otherwise have to pay tax in two countries on the
same income. Generally, tax treaties determine how much each
country can tax your income.
Algeria
Argentina
Australia
Austria
Bangladesh
Barbados
Belgium
Brazil
Bulgaria
Cameroon
Chile
China, (PRC)
Croatia
Cyprus
Czech Republic
Denmark
Dominican
Republic
Ecuador
Egypt
Estonia
Finland
France
Germany
Guyana
Hungary
Iceland
India
Indonesia
Ireland
Israel
Italy
Ivory Coast
Jamaica
Japan
Jordan
Kazakhstan
Kenya
Korea,
Republic of
Kuwait
Kyrgyzstan
Latvia
Lithuania
Luxembourg
Malaysia
Malta
Mexico
Moldova
Mongolia
Morocco
Netherlands
New Zealand
Nigeria
Norway
Pakistan
Papua New
Guinea
Peru
Philippines
Poland
Portugal
Romania
Russia
Senegal
Singapore
Slovak
Republic
Slovenia
South Africa
Spain
Sri Lanka
Sweden
Switzerland
Tanzania
Thailand
Trinidad
and Tobago
Tunisia
Ukraine
United Arab
Emirates
United
Kingdom
United States
Uzbekistan
Venezuela
Vietnam
Zambia
Zimbabwe
Tax treaties
C
www.cra.gc.ca 21
f, after reading this pamphlet, you need more information, you
can visit our Web site at
www.cra.gc.ca or you can call any of
our tax services offices at 1-800-959-8281. If you need to call the
International Tax Services Office (ITSO), you can find the
telephone numbers on the back cover of this pamphlet.
You can order any forms you may need on our Web site at
www.cra.gc.ca/forms or by phone at 1-800-959-2221 (calls from
Canada and the United States).
Representatives
You can authorize a representative (such as your spouse or
common-law partner, tax preparer, or accountant) to get
information on your tax matters. You can do this by completing
Form T1013, Authorizing or Cancelling a Representative (or a letter
containing the same information), that you have signed.
If you move
If you move, keeping us informed will ensure that you receive
your tax and benefit package for next year and any goods and
services tax/harmonized sales tax credit (GST/HST) or the
Canada Child Tax Benefit payments (including any related
provincial or territorial benefit payments) to which you are
entitled.
You may be able to change your address over the Internet. For
more information, visit our Web site at
www.cra.gc.ca/myaccount.
You can also advise us by calling or writing. If you are writing
make sure to sign your letter, and include your social insurance
number, your new address, and the date of your move.
Do you need more information?
I
International Tax Services Office
Canada Revenue Agency
2204 Walkley Road
Ottawa ON K1A 1A8
CANADA
Regular hours of service
Monday to Friday (holidays excluded)
8:15 a.m. to 5:00 p.m. (Eastern Time)
Extended hours of telephone service
From mid-February through the end of April
Monday to Thursday (holidays excluded)
8:15 a.m. to 9:00 p.m. (Eastern Time)
Calls from Canada and the U.S...................................1-800-267-5177
Calls from outside Canada and the U.S......................(613) 952-3741
Problem Resolution Program.......... (613) 952-3502/1-800-661-4985
Fax number .....................................................................(613) 941-2505
We accept collect calls.
International Tax Services Office
