The 2024 cap is expected to result in approximately 360,000 approved study permits, which represents a 35% decrease from 2023. IRCC will allocate the cap across
Common non-refundable tax credits for students include interest paid on student loans and tuition fees. You can also claim up to $1,368 for the Canada
89309 Email: iesc@uwo.ca International Student Advising Appointments https://iesc.uwo.ca/appointment/index.html Website: https://iesc.uwo.ca Facebook: facebook.com/uwo.international Instagram: @westernuinternational 103 Income Tax Info Session for International Students 2025 Useful Links Land Acknowledgement Learn more about Western’s Land Acknowledgement: https://indigenous.uwo.ca/initiatives/land_acknowledgement.html 12 Ways to Engage in Truth and Reconciliation at Western: https://indigenouslearningspace.uwo.ca/Learning_Unlearning/learning/12_ways.html Learn about Indigenous lands and people around the world: https://native-land.ca/ Getting Started: Newcomers to Canada: https://canada.ca/taxes-newcomers International Students: http://canada.ca/taxes-international-students Information for Students: http://canada.ca/taxes-students Learn about your taxes in Canada: Online modules by CRA: https://www.canada.ca/en/revenue-agency/services/tax/individuals/educational-programs.html Webinars and Videos by CRA: https://www.canada.ca/en/revenue-agency/news/cra-multimedia-library/individuals-video-gallery.html Webinars by Ontario: https://www.ontario.ca/document/ontario-tax-talk-webinars Factsheet for Newcomers: https://www.canada.ca/en/services/taxes/income-tax/personal-income-tax/help-others/outreach/outreach-materials-print-share/factsheet-newcomers.html Factsheet for Students: https://www.canada.ca/en/services/taxes/income-tax/personal-income-tax/help-others/outreach/outreach-materials-print-share/factsheet-students.html Video for International Students: https://www.canada.ca/en/revenue-agency/news/cra-multimedia-library/individuals-video-gallery/webinar-international-students.html Determining your Residency Status: Determining Residency Status: https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/information-been-moved/determining-your-residency-status.html Form NR74 – Determining your Residency Status: https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/nr74.html Income Tax Folio S5-F1-C1 – Determining Your Residency Status: https://www.canada.ca/en/revenue-agency/services/tax/technical-information/income-tax/income-tax-folios-index/series-5-international-residency/folio-1-residency/income-tax-folio-s5-f1-c1-determining-individual-s-residence-status.html#p1.11 Tax Treaties: https://canada.ca/cra-tax-treaties Exchange Rates from the Bank of Canada: https://www.bankofcanada.ca/rates/exchange/ Expenses You Can Claim: Moving Expenses: https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-21900-moving-expenses.html Form T1-M: https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/t1-m.html Child Care Expenses: Federal Child Care Expenses: https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-21400-child-care-expenses.html CARE (Ontario): https://www.ontario.ca/page/ontario-child-care-tax-credit Employment Expenses (working from home, home office expenses): http://canada.ca/cra-home-workspace-expenses SIN and ITN Numbers: SIN Number: https://iesc.uwo.ca/visas/working_and_volunteering/social_insurance_number.html ITN Number: https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/t1261.html Tax Slips from Western: Student Centre (T2202, T4A for scholarship): https://student.uwo.ca MyHR (T4 and T4A): https://www.uwo.ca/hr/my_hr/ T-Slips from HR: https://www.uwo.ca/hr/pay/t4_t4a.html T-Slips from Registrar’s Office: https://www.registrar.uwo.ca/student_finances/tax_receipts.html
If you’re an international student studying in Canada and a resident for tax purposes, you could get benefit and credit payments that can help with your cost of living. Check out our 3-minute benefits and credits video for everything you need to know about benefit and credit payments in Canada. ## Apply for benefit and credit payments on arrival. ## How to apply for benefit and credit payments. Individuals need to provide proof of birth for their children when applying for the GST/HST credit and the Canada Carbon Rebate or the Canada child benefit for the first time. You will also need to file a return to continue to receive the benefit and credit payments you are eligible for. Most international students who study or carry out research in Canada establish residential ties with Canada, are considered residents of Canada for income tax purposes and may need to file a Canadian tax return.
Key considerations for determining where a foreign resident will pay taxes while they are based in Canada include tax residency, Canadian tax liability, and tax compliance. An individual can be classified as a resident or non-resident of Canada for the purpose of income tax under three different tests: a common law test, a statutory test, or a bilateral tax treaty. If an individual is considered a Canadian resident under either the common law or statutory test, they would be considered a resident of Canada unless the provisions of an applicable income tax treaty deem them to be resident of another country. If an individual who is not ordinarily resident in Canada under common law sojourns in Canada for 183 days or more during a calendar year, they are deemed to be a resident of Canada for that year.2 When someone is deemed a resident under this paragraph, they are typically not considered a resident of any specific province for provincial income tax purposes, but only for federal income tax and surtax.
AVIDConnecting you to a world of opportunities Close. # Study Permit Tax Filing: Complete Guide for International Students in Canada. ## **Understanding Your Tax Residency Status**. Your tax residency status determines everything about your Canadian tax obligations. This isn’t about your immigration status—it’s a separate determination that affects how much tax you pay and what benefits you can claim. **You’re likely a Canadian tax resident if you:**. * Have been in Canada for 183 days or more in the tax year. **You’re likely a non-resident if you:**. **What this means for you:** Most international students become tax residents in their first year of study. Once you’re a tax resident, you’re taxed on worldwide income and eligible for Canadian tax benefits. * If you maintain ties to your home country. **What this means for you:** Even part-time work income is fully taxable, but you may get refunds if too much tax was deducted from your pay.
If you're living in Canada and working remotely from here, you must report this income on your Canadian Tax Return.
As of April 1, 2026, post-secondary international students don't need a co-op work permit for student work placements such as co-op placements