I just moved to Ontario from abroad — how does Canada tax me in my first year?

In the year you arrive in Canada, you are a part-year resident. You pay Canadian income tax on worldwide income only from the date you became a Canadian resident — generally the date you established significant residential ties, such as the day you arrived to live in Ontario with your family and home. Income earned before that date in your home country is generally not taxable in Canada.

For the period after you become a Canadian resident, you report income from all sources worldwide on your T1 return. You can also begin claiming most Canadian tax credits from your residency start date, including the basic personal amount (prorated for the months you were resident).

Foreign income you earned before your arrival date may need to be declared on your Canadian return to properly compute certain credits and benefits, but tax is not owed on it. Some tax treaties protect you from Canadian tax on certain pre-arrival income even after you arrive. Newcomers should also file for GST/HST credit and Canada Child Benefit if eligible — these are tied to residency, not citizenship.