As an international student, any income you earn while in Canada (employment, scholarships, bursaries, teaching/research assistantships, fellowships, investments, etc.), is subject to Canadian Income Tax. If you earned any income, you are responsible for submitting a Canadian Income Tax Return (“filing a tax return”). The deadline to complete and mail your Income Tax forms is midnight April 30th of each year. Please note that the tax year runs from January 1st - December 31st.
If you have no income to report, you may still wish to file a tax return as you may be eligible to receive certain payments or tax credits.
In February you will begin receiving several tax documents and receipts by mail (e.g., T4, T4A, T2202A, T5, donation rceipts, 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-Dcotoral Studies' website.
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.
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.
Useful Canada Revenue Agency (CRA) Links
Every year, the University Student's Council (USC) offers a FREE Income Tax Clinic for students.