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Taxation of International Students
An international student in Canada may need to file a tax return, even if they only worked part of the year or believe they are not a tax resident. The tax status of a student depends on their actual situation: duration of stay, ties to Canada, income, scholarships, housing, family, country of origin, and applicable tax treaty.
Immigration status does not automatically resolve tax issues.
Impôts ici assists international students, researchers, postdoctoral fellows, and newcomers in understanding their Canadian tax obligations. Our team helps you determine your status, report your income, and check available credits or deductions.
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Taxation of International Students
Tax Status of an International Student
An international student can be a Canadian tax resident, non-resident, deemed resident, or factual resident depending on their ties to Canada. A student living in Canada during their studies, renting housing, working, opening accounts, or establishing personal ties may be considered a tax resident even if their study permit is temporary.
This determination influences the entire tax return.
A Canadian tax resident may need to report their worldwide income. A non-resident may only be taxed on certain Canadian-source income. Therefore, it is important to clarify the status before filing the first return.
Taxation of International Students
Employment Income and Paid Internships
Many international students work part-time, undertake paid internships, or receive assistantship payments. These incomes may be taxable in Canada and subject to withholding. Even if the income is low, filing a return can be beneficial to recover withheld amounts, claim credits, or establish a tax history.
Students working for a foreign employer while studying in Canada should also check if this income needs to be reported in Canada. The answer depends on tax status, where the work is performed, and the rules of the applicable tax treaty.
Scholarships, Grants, and Research Income
Scholarships, research grants, allowances, and university payments are not all treated the same way. Some amounts may be non-taxable, partially taxable, or related to employment. Therefore, it is essential to examine the documents received, the nature of the program, and the tax slips issued by the institution.
For researchers, doctoral students, and postdoctoral fellows, the line between scholarship, employment remuneration, and research contract can be delicate. Misclassification can lead to inaccurate reporting or loss of available credits.
Credits, Tuition Fees, and Benefits
An international student may, depending on their status and situation, have access to certain credits or amounts related to tuition fees. Filing a return also documents the fees paid and allows for the carry-forward of certain amounts when rules permit. However, credits and benefits depend on tax residency and should not be assumed automatically.
Newcomers and students should also consider their province of tax residency, arrival dates, foreign income, and non-resident periods. Impôts ici helps you avoid common mistakes when filing your first Canadian return.
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Taxation of International Students
Foreign Income and Family Support
A student may receive money from their family abroad, maintain bank accounts, receive investment income, or own property outside Canada. Some amounts may not necessarily be taxable, but income generated from foreign assets may be.
Reporting obligations may also arise when certain thresholds are exceeded.
It is essential to distinguish between family support transfers, income, loans, foreign scholarships, and investment gains. This distinction is crucial for accurately responding to a request from tax authorities or preparing a complete return.
Taxation of International Students
Support for Studying in Canada Legally
Taxation should not become a source of uncertainty during studies. Impôts ici supports international students in determining their tax status, preparing their returns, analyzing scholarships, reporting employment income, and verifying available credits.
Whether you are a student, researcher, postdoctoral fellow, or parent of an international student in Canada, our firm helps you understand Canadian tax obligations and avoid mistakes from the very first years of residency.
Before filing the return, the student should gather their study permit, tax slips, scholarship statements, tuition fees, employment income, arrival date, housing, bank accounts, and any foreign income. These documents help determine if a return is required and what credits may be available.
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The Taxation of International Students with Impôts ici
Impôts ici can also assist students preparing for a transition to a work permit or permanent residency. The first returns create an important tax history. Filing them correctly from the start facilitates future processes and reduces the risk of repeated errors.
Professional support can also be helpful when a student already holds assets abroad or receives significant amounts from their family. Even if these amounts are not always taxable, their origin may sometimes need to be clearly explained. Simple documentation, kept from the time of arrival, greatly facilitates future responses to tax authorities.