Settling In
Filing Your First Income Tax Return in Canada
Filing a tax return with zero income sounds pointless, but it's the only way to unlock the Canada Groceries and Essentials Benefit and the Canada Child Benefit. Here is exactly when newcomers need to file, and how to get paid before you even file once.
1. You Don't Owe Taxes the Year You Arrive
As a newcomer, you're not required to file a return for the year you actually became a resident for tax purposes until the following April. If you arrived in 2026, your first return covers 2026 income and isn't due until April 30, 2027.
2. You Can Get Benefit Payments Before Filing Anything
This surprises most newcomers: you can start receiving the Canada Groceries and Essentials Benefit (formerly the GST/HST credit) and the Canada Child Benefit as soon as you arrive, before ever filing a tax return, by proactively applying:
| Situation | Form to File |
|---|---|
| No children | Form RC151 (Canada Groceries and Essentials Benefit application for new residents) |
| Have children under 19 | Form RC66 (Canada Child Benefit application), which also determines your CGEB eligibility |
3. Why You Must File Every Year, Even With No Income
Once you've filed your first return, the CRA recalculates your benefits automatically every year based on that return, whether or not you owe tax or have any income to report. Missing a filing year interrupts these quarterly and monthly payments, even if your income situation hasn't changed.
4. Key Dates for the 2026 Filing Season
| Date | What Happens |
|---|---|
| February 23, 2026 | Online filing opens for the 2025 tax year |
| April 30, 2026 | Deadline for most individuals to file and pay |
| June 15, 2026 | Deadline if you or your spouse are self-employed (tax owed is still due April 30) |
5. What Counts as Income in Your First Return
You must report worldwide income earned only for the portion of the year you were a Canadian tax resident, converted to Canadian dollars using the Bank of Canada exchange rate on the date received. Income earned before you became a resident generally isn't reported on your Canadian return.
6. If Your Situation Is Simple
If you have lower income and a straightforward tax situation, watch for a SimpleFile invitation in your CRA My Account starting in March; it lets you file by phone or digitally with minimal data entry. Not everyone is invited, but it's worth checking even if you didn't receive one by mail.