In Canada, the income tax year is from January 1 to December 31 and the deadline to complete and mail your Income Tax forms is April 30. You are responsible for determining your income tax status and paying the correct amount of tax. Most international students “file a tax return” (submit an income tax form to the government) in order to receive tax credits (money from governments or the chance to lower taxes later).
Students are responsible for determining your income tax status and paying the correct amount of tax. Students can get help with filing their tax return at tax clinics on campus and in the London community.
For more information on Canadian income taxes, Canada Revenue Agency has put together a video series for international students. Some of the topics include:
As an international student, any income you earn during the 2014 calendar year while in Canada is subject to Canadian Income Tax and you therefore are required to file a tax return. Income you earn can be through work, scholarships, bursaries, research grants, fellowships, investments, etc. Depending on the amount of money you earned, you may receive a refund, but it is also possible that you may have to pay taxes.
If you did not earn any income, there are still benefits to filing a tax return such as being eligible to receive certain payments or tax credits.Important:
International Students are required to file an income tax return if:
Even if you did not receive income from a Canadian source, it is recommended that all international students complete an income tax return for the following reasons:
Employment income, scholarships, research grants and investments are all subject to Canadian income tax. Depending on the amount of money you earned and your eligibility for deductions, you may receive a refund, but it is also possible that you may have to pay taxes.
You will need either a Social Insurance Number (SIN) or an Individual Tax Number (ITN) to file Canadian taxes. To find out if you are eligible for a SIN, click here. If you are not eligible for a SIN, you can apply for an ITN.
In February you may begin receiving several tax documents (called T-slips) by mail (e.g., T4, T4A, T2202A, T5, donation receipts, etc.). Make sure to keep all of these as you will need them to file your Income Tax Return.
For information on tax receipts issued by Western (T2202A, T4, T4A, student donations, and bus pass receipts), please visit the Office of the Registrar's website.
Graduate students can also find additional information on the School of Graduate and Post-Doctoral Studies' website.
Other receipts you may need to file your tax return may include (this is not a complete list):
It is important to keep copies of all your receipts, income tax forms that you send, and Notices of Assessment received as part of your personal records for a minimum of six years.
Do you have questions about how to file a Canadian Income Tax Return and what that is all about? Then come to our Income Tax Information Session for International Students! We will give an overview of the Canadian tax system, help you determine your residency status (for tax purposes), and review the process on how to file your taxes and referral to Tax Clinics in the community. After the presentation there will be an opportunity for you to ask questions.
Please note that this is a general information session only. We will not be completing your income tax return.
Choose to attend one of the following sessions:
Every year, the University Student's Council (USC) offers a FREE Income Tax Clinic for undergraduate students.
There are also a number of FREE Income Tax Clinics throughout the city, through CRA's Community Volunteer Income Tax Program (CVITP). The CVITP is a collaboration between the Canada Revenue Agency (CRA) and community organizations. The organizations host tax preparation clinics and arrange for volunteers to prepare income tax and benefit returns for eligible individuals who have a modest income and a simple tax situation.
Useful Canada Revenue Agency (CRA) Links
Other useful resources: