General Guide for Non-Residents - General Information

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What's new for 2016?

We list the service enhancements and major changes below, including announced income tax changes that were not law when this guide was published. If they become law as proposed, they will be effective for 2016 or as of the dates given. You will find more information about these changes throughout this guide. The service enhancements and major changes will be outlined in green and will be pointed out with the following: New

Our services

MyBenefits CRA – This is a new mobile application that lets you securely view your benefit information.

Manage online mail – View your benefit notices online instead of waiting for a paper version to come by mail.

Individuals and families

Canada child benefit (CCB) – As of July 2016, the CCB has replaced the Canada child tax benefit (CCTB), the national child benefit supplement (NCBS), and the universal child care benefit (UCCB). See Benefits for individuals and families.

Northern residents deductions (line 255) – The basic and additional residency amounts used to calculate the northern residency deduction have both increased to $11 per day. See Form T2222, Northern Residents Deductions.

Children’s arts amount (line 370) – The maximum eligible fees per child (excluding the supplement for children with disabilities) has been reduced to $250. Both will be eliminated for 2017 and later years.

Home accessibility expenses (line 398) – You can claim a maximum of $10,000 for eligible expenses you incurred for work done or goods acquired for an eligible dwelling.

Family tax cut – The family tax cut has been eliminated for 2016 and later years.

Children's fitness tax credit (lines 458 and 459) – The maximum eligible fees per child (excluding the supplement for children with disabilities) has been reduced to $500. Both will be eliminated for 2017 and later tax years.

Eligible educator school supply tax credit
(lines 468 and 469) – If you were an eligible educator, you can claim an amount of up to $1,000 for eligible teaching supplies expenses.

Interest and investments

Tax-free savings account (TFSA) – The amount that you can contribute to your TFSA every year has been reduced to $5,500.

Dividend tax credit (DTC) – The rate that applies to “other than eligible dividends” has changed for 2016 and later tax years.

Investment tax credit (line 412) – Eligibility for the mineral exploration tax credit has been extended to flow-through share agreements entered into before April 2017.

Labour-sponsored funds tax credit (lines 413, 414, 411, and 419) – The tax credit for the purchase of shares of provincially or territorially registered labour‑sponsored venture capital corporations has been restored to 15% for 2016 and later tax years. The tax credit for the purchase of shares of federally registered labour‑sponsored venture capital corporations has decreased to 5% and will be eliminated for 2017 and later tax years.

Other changes

Tax on taxable income – The tax rates and income levels have changed. See Schedule 1, Federal Tax. As a result of this change the donations and gifts tax credit calculation has changed. See Schedule 9, Donations and Gifts.

Split income of a child under 18 – The tax rate has increased to 33%.

Sale of principal residence – The sale of a principal residence must now be reported, along with any principal residence designation, on Schedule 3, Capital Gains (or Losses) in 2016. Under proposed changes, the CRA will be able to accept a late designation in certain circumstances, but a penalty may apply. Go to Reporting the sale of your principal residence for individuals (other than trusts) and select question 7. Also go to Proposed changes for claiming the principal residence exemption.

Reassessment period - Under proposed legislation, for tax years that end after October 2, 2016, the CRA may at any time reassess your income tax return if you fail to report a sale or other disposition of real estate. See the Guide T4037, Capital Gains.

Completing your return

This guide gives you information about the income you must report and the deductions and credits you can claim on your 2016 income tax and benefit return.


Note


Unless otherwise noted, all legislative references are to the Income Tax Act and the Income Tax Regulations.

To complete your return:


Note


If your situation is the same as last year, you may want to use your 2015 income tax and benefit return to help you complete this year’s return.

  • The return has been divided into six steps. Complete each step before going on to the next.
    • Step 1 – Identification and other information – Provide information about yourself and your spouse or common-law partner, as well as other information required to process your return.
    • Step 2 – Total income – Determine your total income at line 150.
    • Step 3 – Net income – To determine your net income at line 236, claim any deductions that apply to you.
    • Step 4 – Taxable income – To determine your taxable income at line 260; claim any deductions that apply to you.
    • Step 5 – Federal and provincial or territorial tax - To calculate your federal tax, complete Schedule 1, Federal Tax. To calculate your provincial or territorial tax, complete Form T2203, Provincial and Territorial Taxes for 2016 - Multiple Jurisdictions, if it applies.
    • Step 6 – Refund or balance owing – To determine your refund or balance owing, calculate your total payable and claim any refundable credits that apply to you.

Note


To calculate your tax for Quebec, you will have to file a provincial income tax return for Quebec.

  • Attach to your return only the documents (schedules, information slips, forms, or receipts) requested in the guide to support the credits you claim and deductions you make. Keep all other supporting documents in case we ask to see them later.

Symbols

⬤

= deemed residents of Canada

▮

= non-residents of Canada

▲

= non-residents of Canada electing under sections 217 or 216.1 of the Income Tax Act

Getting started

Gather all the documents you need to complete your return. This includes:

  • all information slips that you should have received (such as NR4, T3, T4, T4A, T4A NR, and T5 slips),
  • all supporting documents for any deductions you make or credits you plan to claim; and
  • your most recent notice of assessment or reassessment for carry-forward amounts or other amounts you may need to complete your return.

As you see lines on the return that apply to you, refer to this guide or see the backs of your information slips for more instructions.

What if you are missing information?

If you have to file a return for 2016, file it on time, see What date is your return for 2016 due? even if some slips or receipts are missing. You are responsible for reporting your income, see Determining your residency status to avoid possible interest and/or penalties that may be charged.

If you know you will not be able to get the missing slip by the due date and if you have registered for My Account, you may be able to view your tax information slips online by going to My Account for Individuals. Otherwise, attach a note to your return stating the payer’s name and address, the type of income involved, and what you are doing to get the slip.

You can use your pay stubs or statements to estimate your income and any related deductions and credits you can claim. Enter the estimated amounts on the appropriate lines of your return. Attach a copy of the pay stubs or statements to your return and keep the original documents.


Note


You should have received most of your slips and receipts by the end of February. However, T3 and T5013 slips do not have to be sent before the end of March.

Determining your residency status

Were you a non-resident of Canada in 2016?

You are a non-resident of Canada for tax purposes throughout any period in which you do not have significant residential ties in Canada and you are not a deemed resident of Canada.

What income should you report? – Report your income from Canadian sources such as the taxable part of your scholarships, fellowships, bursaries, net research grants, income from a business that does not have a permanent establishment in Canada, net partnership income (limited or non-active partners only), and taxable capital gains from disposing of taxable Canadian property, as shown under the income lines applicable to non-residents of Canada in the guide.

Other types of income are not reported but must be entered on Schedule A, Statement of World Income. For more information, see Schedule A, or contact the CRA.

What are residential ties?

Significant residential ties almost always include a home in Canada and a spouse or common-law partner and dependants who stayed in Canada while you were living outside Canada. Other relevant residential ties may include a Canadian driver's licence, Canadian bank accounts or credit cards, health insurance with a Canadian province or territory, personal property, and social ties in Canada.

In order to determine residence status, all of the relevant facts in each case must be considered, including residential ties with Canada and length of time, object, intention and continuity with respect to stays in Canada and abroad.

For more information about residential ties, see Income Tax Folio S5‑F1‑C1: Determining an Individual's Residence Status.

Were you a non-resident of Canada in 2016 who wants to elect under section 217?

Under section 217 of the Income Tax Act, you can choose to file a Canadian return and report certain types of Canadian – source income. You are then "electing under section 217 of the Income Tax Act." By doing this, you may pay tax on this income using an alternative method and may receive a refund of some or all of the non-resident tax withheld.

Were you a non-resident of Canada in 2016 who wants to elect under section 216.1?

Under section 216.1 of the Income Tax Act, if you are a non-resident actor, you can choose to report amounts paid, credited, or provided as a benefit to you for film and video acting services rendered in Canada on a Canadian return and pay tax on that income using an alternative taxing method. Choosing to do this is called "electing under section 216.1."

Were you a deemed non-resident of Canada in 2016?

You were a deemed non-resident of Canada in 2016 if you would have been considered a resident of Canada (or a deemed resident) but, under a tax treaty, you were considered a resident of another country. You become a deemed non-resident of Canada when your ties with the other country are such that, under the tax treaty, you would be considered a resident of that other country and not Canada. In this case, the same rules that apply to a non-resident of Canada will apply to you as a deemed non-resident (including the way you complete your return).

Were you a deemed resident of Canada in 2016?

You were a deemed resident of Canada for tax purposes if you did not have significant residential ties in Canada, but you stayed here for 183 days or more in 2016 and, under a tax treaty, you were not considered a resident of another country.

You were also a deemed resident of Canada if you lived outside Canada during 2016, you were not considered a factual resident of Canada because you did not have significant residential ties in Canada, and you were:

  • a member of the Canadian Forces overseas school staff and you choose to file a return as a deemed resident of Canada (if you left Canada during 2016, see Were you a member of the overseas Canadian Forces school staff who left Canada in 2016?);
  • a federal or provincial government employee and you were either a resident of Canada just before being posted abroad or you received a representation allowance for 2016;
  • a person working under a Canadian International Development Agency (CIDA) assistance program if you were a resident of Canada at any time during the three month period just before you began your duties abroad;
  • a member of the Canadian Forces at any time in 2016;
  • a person who, under a tax treaty, agreement, or convention between Canada and another country, is exempt from tax in that other country on 90% or more of your income from all sources because of your relationship to a resident (including a deemed resident) of Canada; or
  • a dependent child of one of the first four persons described earlier in this section and your net world income in 2016 was not more than the basic personal amount (see line 300) in Canadian dollars.

What income should you report? – Report your 2016 world income. World income is income from all sources both inside and outside Canada.

Were you a member of the overseas Canadian Forces school staff who left Canada in 2016?

If you were a member of the overseas Canadian Forces school staff who left Canada in 2016 and severed residential ties, you became a non-resident of Canada. Use the 2016 guide and forms book for the province or territory where you lived just before you left Canada. Go to Leaving Canada (emigrants), for the special rules that apply to you.

However, you can file as a deemed resident of Canada while you are serving abroad. If you make this choice, use the 2016 guide and forms book for the province or territory where you lived just before you left Canada. In future years, you will use the guide for non-residents and deemed residents of Canada.

Did you live in Quebec just before you left Canada?

In addition to being considered a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. If this is the case, you may have to pay Quebec income tax while you are serving abroad.

For example, if you are a deemed resident of Canada and you were at any time in the year an agent-general, an officer, or a servant of the province of Quebec and you were a resident of that province just before your appointment or employment with that province, you must pay Quebec income tax. To avoid double taxation (surtax for non-residents and deemed residents of Canada plus Quebec income tax), attach a note to your federal return telling us:

  • you are subject to Quebec provincial income tax;
  • you are filing a Quebec provincial return; and
  • you are asking for relief from the non-resident and deemed resident surtax.

For more information, contact the CRA.

The province of Quebec also grants relief to certain taxpayers who were deemed residents of Canada and Quebec. This includes deemed residents of Canada who are members of the Canadian Forces or at any time in the year, an ambassador, minister, high commissioner, officer, or servant of Canada, and who were also deemed residents of Quebec. For more information, contact Revenu Quebec.

Do you have to file a return?

You must file a return for 2016 if:

Even if none of these requirements apply, you should file a return if:

  • You want to claim a refund.
  • You want to claim the working income tax benefit for 2016.
  • You want to receive the goods and services tax/harmonized sales tax credit. For example, you may be eligible if you turn 19 before April 2018, and you are a deemed resident of Canada.
  • You or your spouse or common-law partner wants to begin or continue receiving Canada child benefit payments.
  • You have incurred a non-capital loss (see line 236) in 2016 that you want to be able to apply in other years.
  • You want to carry forward or transfer the unused part of your tuition, education, and textbook amounts. See line 323.
  • You want to report income for which you could contribute to an RRSP and/or a pooled registered pension plan (PRPP) to keep your RRSP/PRPP deduction limit for future years current.
  • You want to carry forward the unused investment tax credit on expenditures you incurred during the current year. See line 412.

Deceased persons

If you are the legal representative (the executor, administrator, or liquidator) of the estate of a person who died in 2016, you may have to file a return for 2016 for that person. For more information about your filing requirements and options and to know what documents are required, see Guide T4011, Preparing Returns for Deceased Persons, and Information Sheet RC4111, Canada Revenue Agency – What to do following a death.


Note


If you received income in 2016 for a person who died in 2015 or earlier, do not file an individual return for 2016 for that income on behalf of that person. Instead, you may have to file a T3 Trust Income Tax and Information Return for the estate.

Which guide and forms book should you use if this guide is not for you?

  • If you were a deemed resident of Canada on December 31, 2016, and you are reporting only income from a business with a permanent establishment in a province or territory of Canada, use the guide and forms book for that province or territory.
  • If you were a deemed resident of Canada and you returned to Canada to live in 2016, use the guide and forms book for the province or territory where you lived on December 31, 2016.
  • If you were a non-resident of Canada throughout 2016 and you are reporting only income from employment in Canada or from a business or partnership with a permanent establishment in Canada, use the guide and forms book for the province or territory where you earned the income. Also see Guide T4058, Non-Residents and Income Tax, for the special rules that apply.

    If you are also reporting other types of Canadian source income such as taxable scholarships, fellowships, bursaries, research grants, or capital gains from disposing of taxable Canadian property, you will need Form T2203, Provincial and Territorial Taxes for 2016 – Multiple Jurisdictions, to calculate your tax payable.
  • If you were a non-resident of Canada during 2016 and you received rental income from real or immovable property in Canada or timber royalties on a timber resource property or a timber limit in Canada, get Guide T4144, Income Tax Guide for Electing Under Section 216.
  • If you resided outside Canada on December 31, 2016, but kept significant residential ties with Canada, you may be a factual resident of Canada. Use the guide and forms book for the province or territory where you kept your residential ties. However, this may not apply if you were a factual resident who, under a tax treaty, is considered to be a resident of another country. For more information, see Were you a deemed non-resident of Canada in 2016?
  • If you were a newcomer to Canada in 2016, use the guide and forms book for the province or territory where you resided on December 31, 2016. See Pamphlet T4055, Newcomers to Canada, for the special rules that apply.
  • If you emigrated from Canada during 2016, use the guide and forms book for the province or territory where you resided on the day you left Canada. Go to Leaving Canada (emigrants) for the special rules that apply.

How to get the tax guide and forms you need

You can get a guide and a forms book for your province or territory, and most of our publications at Forms and publications.

Filing deadlines, penalties and interest

What date is your return for 2016 due?

Generally, your return for 2016 has to be filed on or before April 30, 2017.


Note


If you do not file your return on time (see exception to the due date of your return in this section), your goods and services tax/harmonized sales tax (including any related provincial credits), Canada child benefit payments, and old age security benefit payments may be delayed or stopped.

Self-employed persons – If you or your spouse or common-law partner carried on a business in 2016 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2016 has to be filed on or before June 15, 2017. However, if you have a balance owing for 2016, you have to pay it on or before April 30, 2017. For more information about how to make your payment, see line 485.

Exception to the due date of your return

When the due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your return is considered on time if we receive it or it is postmarked on or before the next business day. For more information, go to Important dates for 2016 (Individuals).


Note


Since April 30, 2017, is a Sunday, your return will be considered filed on time if we receive it on or it is postmarked on or before May 1, 2017.

Non-residents electing under section 217 – For information on when your section 217 return is due, see When is your section 217 return due?

Non-residents electing under section 216.1 – For information on when your section 216.1 return is due, see When is your section 216.1 return due?

Deceased persons

If you are filing for a deceased person the due date may be different. For more information see Guide T4011, Preparing Returns for Deceased Persons.

What penalties and interest do we charge?

Late-filing penalty

If you owe tax for 2016 and do not file your return for 2016 within the dates we specify under What date is your return for 2016 due?, we will charge you a late-filing penalty. The penalty is 5% of your 2016 balance owing, plus 1% of your balance owing for each full month your return is late, to a maximum of 12 months.

If we charged a late-filing penalty on your return for 2013, 2014, or 2015, your late-filing penalty for 2016 may be 10% of your 2016 balance owing, plus 2% of your 2016 balance owing for each full month your return is late, to a maximum of 20 months.


Tax Tip


Even if you cannot pay your full balance owing on or before April 30, 2017, you can avoid the late ­filing penalty by filing your return on time.

Non-residents electing under section 217 – If you file your 2016 section 217 return after June 30, 2017, your election is not valid. For more information, see When is your section 217 return due?.

Non-residents electing under section 216.1 – If you file your section 216.1 return after the due date, your election is not valid. For more information, see When is your section 216 return due?

Repeated failure to report income penalty

If you failed to report an amount on your return for 2016 and you also failed to report an amount on your return for 2013, 2014, or 2015, you may have to pay a federal repeated failure to report income penalty. If you did not report an amount of income of $500 or more for a tax year, it will be considered a failure to report income.

The federal penalty is equal to the lesser of:

  • 10% of the amount you failed to report on your return for 2016; and
  • 50% of the difference between the understated tax (and/or overstated credits) related to the amount you failed to report and the amount of tax withheld related to the amount you failed to report.

However, if you voluntarily tell us about an amount you failed to report, we may waive these penalties. For more information, see What is a voluntary disclosure?, or go to Voluntary Disclosures Program.

False statements or omissions penalty

You may have to pay a penalty if you knowingly or under circumstances amounting to gross negligence have made a false statement or an omission on your 2016 return.

The penalty is equal to the greater of:

  • $100; and
  • 50% of the understated tax and/or the overstated credits related to the false statement or omission.

However, if you voluntarily tell us about an amount you failed to report and/or credits you overstated, we may waive this penalty. For more information, see What is a voluntary disclosure? or go to Voluntary Disclosures Program.

Interest

If you have a balance owing for 2016, we charge compound daily interest starting May 1, 2017, on any unpaid amounts owing for 2016. This includes any balance owing if we reassess your return. In addition, we will charge you interest on the penalties explained in the previous sections, starting the day after your return is due.

Cancel or waive penalties or interest

The CRA administers legislation, commonly called the taxpayer relief provisions, that gives the CRA discretion to cancel or waive penalties or interest when taxpayers are unable to meet their tax obligations due to circumstances beyond their control.

The CRA's discretion to grant relief is limited to any period that ended within 10 calendar years before the year in which a request is made.

For penalties, the CRA will consider your request only if it relates to a tax year or fiscal period ending in any of the 10 calendar years before the year in which you make your request. For example, your request made in 2017 must relate to a penalty for a tax year or fiscal period ending in 2007 or later.

For interest on a balance owing for any tax year or fiscal period, the CRA will consider only the amounts that accrued during the 10 calendar years before the year in which you make your request. For example, your request made in 2017 must relate to interest that accrued in 2007 or later.

To make a request, fill out Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties or Interest. For more information about relief from penalties or interest and how to submit your request, go to Taxpayer relief provisions.

What is a voluntary disclosure?

Maybe you should have filed a return for a previous year see Do you have to file a return? but did not, or you filed a return that was not correct. If so, you can voluntarily file or correct that return under the Voluntary Disclosures Program and pay only the tax owing (plus interest) without penalty.


Note


The Voluntary Disclosure Program does not apply to a return for which we have started a review.

For more information and to see if your disclosure qualifies for this program, see Information Circular IC00‑1, Voluntary Disclosures Program, or contact the CRA. If you wish, you can discuss your situation first on a no‑name basis.

Indicate clearly on any disclosure you make that you are giving information under the Voluntary Disclosures Program.

How to file your return

Regardless of which guide and forms book you use, mail or deliver your return to the International and Ottawa Tax Services Office.

If you prepare your return or other people's returns, mail or deliver each person's return in a separate envelope. However, if you file returns for more than one year for the same person, put them all in one envelope.

If you provide services in the film and television industry, send your income tax return to the Film Services Unit that serves the province or territory where the services were provided. You can find the addresses of the offices on our website at Film and Media Tax Credits.


Note


If you are participating in the AgriStability and AgriInvest programs, use the envelope provided in Guide RC4060 or Guide RC4408.

What do you do with your slips, receipts and other supporting documents?

Include one copy of each of your information slips with your return. These slips show the amount of income that was paid to you during the year and the deductions that were withheld from that income. Attach your Schedule 1, Federal Tax, and if you were not a resident of Quebec on December 31, 2016, also attach only the other supporting documents that are requested in the guide to support a credit or deduction.

If a tax professional prepares or sends us your return, show the preparer all your supporting documents, such as your information slips, receipts, notice of assessment from last year, and instalment payments summary (on Form INNS1 or Form INNS2).

If you make a claim without the requested supporting document, we may disallow the credit or deduction you claimed. It could also delay the processing of your return.

Keep your supporting documents for six years. Even if you do not have to attach certain supporting documents to your return, keep them in case we select your return for review. We may ask for documents other than official receipts, such as cancelled cheques or bank statements, as proof of any deduction or credit you claimed. Also keep a copy of your return for 2016, the related notice of assessment, and any notice of reassessment. These can help you complete your return for 2017. For more information see Notice of assessment.

Non-residents and non-residents electing under section 217 – You must attach a completed Schedule A, Statement of World Income, and Schedule B, Allowable Amount of Non-Refundable Tax Credits. If you are filing under section 217, you must also attach a completed Schedule C, Electing under Section 217 of the Income Tax Act.

Tax information videos

We have a number of tax information videos for individuals on topics such as the income tax and benefit return, the Canadian tax system, and tax measures for persons with disabilities. To watch our videos, go to Video gallery.

Can you file a return for a previous year?

We will consider a request for a refund for a previous tax year return that you are filing late, (other than to make an election under sections 217 and 216.1) only if the return is for a tax year ending in any of the 10 calendar years before the year in which you make the request. For example, a request made in 2017 must relate to the 2007 or a later tax year to be considered.

If you are filing a return for a year before 2016, attach receipts for all the deductions or credits you are claiming.

Benefits for individuals and families

Make sure you file your return on time to continue receiving your benefits and credits – you don’t want them to be delayed or stopped.

Goods and services tax/harmonized sales tax (GST/HST) credit

Deemed residents of Canada only – When you file your return, the CRA will determine your eligibility and tell you if you are entitled to receive the GST/HST credit and any related provincial credits.

In the appropriate section on page 1 of your return, indicate your marital status and, if it applies, enter the information about your spouse or common-law partner (including his or her net world income, even if it is zero). Either you or your spouse or common-law partner may receive the credit, but not both of you. The credit will be paid to the person whose return is assessed first.

For more information, go to Child and family benefits, see Guide RC4210, GST/HST Credit, or call us at 1-800-387-1193. If you are outside Canada, contact the CRA. To view your GST/HST credit information, go to My Account for Individuals. To view the next GST/HST credit payment date, go to Mobile apps and select MyBenefits CRA.

Canada child benefit (CCB) and child disability benefit (CDB)

New As of July 2016, the CCB has replaced the Canada child tax benefit (CCTB), the national child benefit supplement (NCBS), and the universal child care benefit (UCCB).

If you are a deemed resident of Canada or if you are the spouse or common-law partner of a deemed resident of Canada, and you are responsible for the care and upbringing of a child who is under 18 years of age, you can apply for the CCB for that child. Apply as soon as possible after the child is born or starts to live with you.

If you are a permanent resident, temporary resident, or protected person (refugee) as defined in the Immigration and Refugee Protection Act, apply as soon as possible after you and your child arrive in Canada.

In addition to the CCB, you can receive the CDB if your child meets the criteria for the disability tax credit and we have approved Form T2201, Disability Tax Credit Certificate, for that child.

To qualify for these benefits, both you and your spouse or common-law partner, if you have one, must file a return every year, even if there is no income to report. However, if you are the non-resident spouse or common-law partner of a deemed resident of Canada, you will have to file Form CTB9, Canada Child Benefit Statement of Income, instead of filing a return for purposes of the CCB.

For more information, go to Child and family benefits, see Booklet T4114, Canada Child Benefits, or call the CRA at 1-800-387-1193. If you are outside Canada, call us at the telephone number provided on the back cover of this guide. To view your CCB information, go to My Account for Individuals. To view the next CCB payment date, go to Mobile apps and select MyBenefits CRA.

Canada child tax benefit (CCTB)

If you are a deemed resident of Canada or if you are the spouse or common‑law partner of a deemed resident of Canada, and if you were responsible for the care and upbringing of a child who was under 18 years of age before July 2016, you may be eligible to receive the CCTB if you have not already received it.

For more information, go to Child and family benefits, see Booklet T4114, Canada Child Benefits, or call us at 1‑800‑387‑1193. If you are outside Canada, call us at 613‑940‑8495. To view your CCTB information go to My Account for Individuals.

Universal child care benefit (UCCB)

If you are a deemed resident of Canada or if you are the spouse or common-law partner of a deemed resident of Canada and you were responsible for the care and upbringing of a child who lived with you and was under 18 years of age before July 2016, you may be eligible to receive the UCCB if you have not already received it.

For more information, go to Universal child care benefit (UCCB), see Booklet T4114, Canada Child Benefits, or call us at 1‑800‑387‑1193. If you are outside Canada, call us 613‑910‑8495. To view your UCCB information, go to My Account for Individuals.

Working income tax benefit (WITB)

The WITB is a refundable tax credit that provides tax relief for eligible working low-income individuals and families.

You can claim this credit on line 453 of your income tax and benefit return. Eligible individuals and families may be able to apply for 2017 advance payments.

For more information, see line 453 in this guide, Form RC201, Working Income Tax Benefit Advance Payments Application for 2017, or go to Working income tax benefit (WITB).

Online services

My Account

Using the CRA's My Account service is a fast, easy, and secure way to access and manage your tax and benefit information online, seven days a week.

To register, go to My Account for Individuals. Registration is a two-step process. You will be asked to enter some personal information and create a user ID and password or use a Sign‑in Partner. Be sure to have your current and previous year’s personal tax returns on hand. To register, a return for one of these two years must have been assessed. After you complete step one, you will have instant access to some of your tax and benefit information. Step two includes the mailing of the CRA security code. We will mail it to the address we have on file for you. The separate mailing of the security code is a measure used to protect you from identity theft and to ensure the security of your personal information. You will have access to the full suite of services available in My Account once you enter your code.

An authorized representative can access most of these online services through Represent a Client.

MyCRA – Mobile app

Getting ready to file? Use MyCRA to:

  • check your RRSP deduction limit;
  • look up a local tax preparer; and
  • see what tax filing software the CRA has certified.

Done filing? Use MyCRA to:

  • check the status of your tax return; and
  • view your notice of assessment.

Use MyCRA throughout the year to:

  • view your personalized benefit and credit payment amounts;
  • check your TFSA contribution room;
  • update your contact details;
  • manage your direct deposit and online mail information; and
  • request your proof of income (option C).

To get more details on what you can do with MyCRA and to access the CRA's web-based mobile app, go to Mobile apps.

New MyBenefits CRA – get your information on the go!

You can use MyBenefits CRA mobile app to securely access your benefit information. You can see your personalized benefit amounts and dates, including related provincial and territorial programs, or the status of your application for child benefits.

To get more details on the MyBenefits CRA mobile app, go to Mobile apps.

Handling business taxes online

By registering for either My Business Account or Represent a Client, you can get access to current account balance information and make changes to tax information online.

To register, go to:

For more information, go to E-services for Businesses.

Electronic mailing lists

We can notify you by email when new information on a subject of interest to you is available on our website. To subscribe to our electronic mailing lists, go to Canada Revenue Agency electronic mailing lists.

Electronic payments

Make your payment using:

For more information on all payment options, go to Make a payment to the Canada Revenue Agency.

Direct deposit

Direct deposit is a fast, convenient, reliable, and secure way to get your CRA payments directly into your account at a financial institution in Canada. To enrol for direct deposit or to update your banking information, see Direct deposit or go to Direct deposit.


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Date modified:
2013-01-03