International Students: Claiming Tax Refunds In Canada

International students in Canada may be eligible for a tax refund. The Canadian tax system is based on residency, not citizenship, so to determine eligibility, international students must first establish their residency status. This is done by evaluating residential ties to Canada, such as owning a home in the country. If an international student is deemed a resident, they must file taxes and may be eligible for a refund. Even if they are not deemed residents, international students can still file taxes and may be eligible for a refund. To file taxes, international students will need a Social Insurance Number (SIN) or Individual Tax Number (ITN).

Residency status

The Canadian tax system is based on residency, not citizenship. Therefore, as an international student, you must determine your residency status before filing your student tax return.

You are considered a resident of Canada for income tax purposes if you establish significant residential ties with Canada. Residential ties include owning a home in Canada. If you do not establish significant residential ties with Canada and you stay in the country for less than 183 days during the year, you are a non-resident for income tax purposes.

If you are deemed a non-resident of Canada, the rules that apply to non-residents also apply to you. If you are a resident, you must file a tax return if you earn an income and owe tax. Even if you do not owe tax, you may optionally file a tax return to claim a refund of taxes, apply for social benefits, or carry forward certain tax credits.

If you are unsure about your residency status, you can complete and submit Form NR74, Determination of Residency Status (entering Canada) to the CRA.

Tax credits

As an international student in Canada, your tax credits and obligations will depend on your residency status. The Canadian tax system is based on residency, not citizenship, so you must determine your residency status before filing your tax return.

If you are a resident of Canada for tax purposes, you must report all sources of income earned in Canada and abroad. You will be taxed on income from all sources, but you can claim any taxes paid to a foreign government as a foreign tax credit. You may also be eligible for benefit and credit payments, such as the goods and services tax/harmonized sales tax (GST/HST) credit. To receive these benefits, you will need to file an income tax and benefit return each year.

If you are a non-resident or deemed non-resident of Canada for tax purposes, you are only required to pay tax on income you receive from Canadian sources. This includes investment earnings, employment wages, and taxable scholarships. If you are a non-resident and do not have any Canadian-source income, you are not required to file a Canadian tax return.

As an international student, you may be eligible for tax credits such as:

• Tuition tax credits
• Interest paid on student loans under the Canada Student Loans Act, the Canada Student Financial Assistance Act, or a similar provincial or territorial government law for post-secondary education
• Public transit costs
• Moving expenses, if your new home is at least 40 kilometers closer to your school or work location
• Child care expenses, if you have to pay for childcare in order to attend school
• Medical expenses
• Donations

Tax filing

If you are an international student in Canada, you may need to file a Canadian income tax return. This depends on your residency status, which is based on the residential ties you have with Canada. You are considered a resident of Canada for tax purposes if you have established significant residential ties with Canada. Residential ties include having a home in Canada.

If you are a non-resident of Canada for tax purposes, the rules that apply to non-residents also apply to you. You can determine your residency status by completing and submitting Form NR74, Determination of Residency Status (entering Canada) to the CRA.

As an international student, you will need the following documents to file your tax return:

• Social Insurance Number (SIN) or Individual Tax Number (ITN) if you are ineligible for a SIN
• Income tax slips – T4 or T4A for taxable scholarships, fellowships, bursaries, and artists’ project grants

You must provide your SIN number while filing for your tax return or when you are completing your tax documents (e.g. T3, T4, or T5 slips). However, do not hand out your SIN number to anyone other than those who need it for preparing your tax documents.

The Canadian tax year runs from 1 January to 31 December, and you have up to five years to claim a tax refund from Canada. The deadline for filing taxes each year is usually 30 April, but if this falls on a weekend, the date is moved to the following Monday. In 2023, the deadline was 1 May. If you miss the deadline, you may still file taxes, but your return will be charged a penalty of 5% of the entire balance.

If you are working in Canada, you can apply for your tax refund from March of the following year. You can also claim your tax back for the previous five years, and for years prior to that, you can apply and find out if you meet the requirements for a tax refund.

There are several common credits and deductions that international students are eligible for, including:

• Tuition fees
• Medical expenses
• Interest paid on student loans
• Donations
• Child care expenses
• Moving expenses
• Public transit amount

Tax deadlines

As an international student in Canada, you may have to file a Canadian income tax return. Your residency status will determine your income tax return filing requirements.

If you are a resident of Canada for tax purposes, you must file a tax return if you earn income and owe tax. The deadline to file an income tax return is April 30 of the following year. Even if you do not owe tax, you may optionally file a tax return if you want to claim a refund of taxes, apply for social benefits, or carry forward certain tax credits. You will need a Social Insurance Number (SIN) to file a tax return. If you are ineligible for a SIN, you can apply for an Individual Tax Number (ITN).

If you are a non-resident of Canada for tax purposes, the rules that apply to non-residents of Canada also apply to you. You can still file your non-resident tax return for previous years. You can determine your residency status by completing and submitting Form NR74, Determination of Residency Status (entering Canada) to the CRA.

Tax refunds

The Canadian tax system is based on residency, not citizenship. Therefore, as an international student in Canada, you must determine your residency status before filing your tax return. If you are a resident of Canada for tax purposes and you earn income and owe tax, you must file a tax return. Even if you do not owe tax, you may optionally file a tax return if you want to claim a refund of taxes, apply for social benefits, or carry forward certain tax credits.

Your residency status is based on the residential ties you have with Canada. You are a resident of Canada for income tax purposes if you establish significant residential ties with Canada. This includes having a home in Canada. If you do not establish significant residential ties with Canada and you stay in the country for less than 183 days during the year, you are a non-resident for income tax purposes. If you are a non-resident of Canada, the rules that apply to non-residents also apply to you.

If you are unsure about your residency status, you can complete and submit Form NR74, Determination of Residency Status (entering Canada) to the Canada Revenue Agency (CRA).

If you are a resident of Canada for tax purposes, you can file your tax return electronically. To do so, you will need a Social Insurance Number (SIN) or Individual Tax Number (ITN) and your date of birth on record with the CRA. You must provide your SIN while filing for your tax return or when completing your tax documents (e.g. T3, T4, or T5 slips). Your SIN is a nine-digit identification number that is unique, personal, and confidential.

There are several deductions and credits that international students are eligible for, including:

• Tuition fees
• Medical expenses
• Interest paid on student loans
• Donations
• Child care expenses
• Moving expenses
• Public transit amount

You can use an online tax refund calculator to check how much tax refund you are owed. You can also register with a tax service to help you file your taxes and claim your maximum Canadian tax refund.

Frequently asked questions