In Canada, income tax is administered by the Canada Revenue Agency (CRA). The Canadian income tax year is from January 1st to December 31st. You must file a tax return if you:
If you owe income tax, you must pay it by April 30 for the previous calendar year. Late submissions are accepted, but there may be a penalty.
If you are employed in Canada, your employer will deduct income tax from your wages and send this money to the CRA. In order to deduct the proper amount of income tax from your wages, your employer will ask you to complete the form TD–1. Employers will deduct an amount from each pay cheque for Canada Pension Plan (CPP) and Employment Insurance (EI). You are responsible for determining your income tax status and paying the correct amount of tax.
A Social Insurance Number (SIN) is a 9-digit number that you need to work and be paid in Canada and access government programs and benefits, it is also used to file income taxes. You must apply for a SIN if you plan to work in Canada. To apply for a SIN, you must have a work permit OR an on-campus job offer (with a valid study permit).
In order to apply for a Social Insurance Number, please visit a Service Canada office; the Kelowna Service Canada office can be found online at www.servicecanada.gc.ca/tbsc-fsco/sc-dsp.jsp?rc=5987&lang=eng
Please note that when you apply, you will be required to provide the following documentation:
If you're an international student, make sure you keep your SIN valid by renewing your SIN each time you extend your temporary residency in Canada (for example, when you extend your study permit or get a post-graduation work permit). To extend or amend your SIN, follow the same instructions above.
If you are not eligible for a Social Insurance Number as described above, apply for an ITN. Please note that when applying for a Individual Tax Number, it can take a month or more. This is especially important for students who receive scholarships, as UBC will require you to provide an ITN at the end of Term 1. To apply for an Individual Tax Number, please visit UBC International Programs and Services for assistance.
Most international students “file a tax return” (submit an income tax form to the government) to receive tax credits (money from governments or the chance to lower taxes later). International students may have to pay Canadian income tax on income earned from teaching and/or research assistants, other employment, and investment and business income. Generally, students also have to report income they receive from outside of Canada.
The Canadian tax system is based on residency, not citizenship. Students from countries that have a tax treaty with Canada may not have to pay Canadian income tax and may be able to request that their employer stop withholding tax from their Canadian employment income with permission from Canadian Revenue Agency.
Please visit UBC International Programs and Services for further assistance.
Canada Revenue Agency website on Your Tax Obligations.
You may purchase envelopes from the GreenText and More Bookstore on-campus. You will need to mail it to the nearest local Tax Centre office which is listed below:
Canada Revenue Agency, Tax Centre
9755 King George Highway
If this is not your first year to file a tax return, you may be eligible to apply online.
Direct Deposit is a quick and convenient way for the Canadian Revenue Agency and employers to put money into your bank account. This is a quicker process than to wait to receive a cheque in the mail.
You can find the information from a void cheque or by contacting your local branch and may find it online using your financial institution, by following these following steps:
Along the bottom of each cheque, there is a line of numbers that contain the routing, account and cheque information.
The first group of digits contain the routing information - institution number (first three) and transit number (last five). In the second group is your account number. Please do not include the last group which contains the unique cheque number. See the sample void cheque image below:
If you need assistance in finding the Institution number and/or Transit Number, please visit here.