New to Québec: what do you need to know about your first tax return?

Short answer: if you settled in Québec in 2026, you file two returns for 2026 (a federal T1 and a Québec TP-1) by April 30, 2027. You report your income from everywhere in the world from the day you became a resident, plus certain Canadian income from before. Filing, even with little or no income, is what starts your federal and Québec benefits.

When does your tax residence start?

Usually on the day you settle here with significant residential ties: a home, a spouse or dependants in Canada. Revenu Québec generally treats refugees, permanent residents and people approved in principle to stay as residents from their arrival date. If your situation is unclear, the CRA can give an opinion with Form NR74.

On the federal return, you enter the date you became a resident. On the TP-1, line 18 asks for your arrival date and a code (01 for a new resident of Canada).

What income do you report?

  • After arrival. Your world income: Canadian pay, but also foreign salary, rent, interest or pension received after that date. Convert it to Canadian dollars.
  • Before arrival. Only certain Canadian income, for example work done in Canada or a gain on taxable Canadian property.
  • Assets you already owned. Federally, you are treated as if you bought them at their fair market value on the day you became a resident. Keep proof of that value: it becomes your cost when you sell later.

Credits in your first year

Federally, some non-refundable credits are prorated by the number of days you were a resident: the basic personal amount, the age amount and the spouse amount. Others, like tuition, medical expenses and donations, are claimed for the part of the year you lived here. If almost all of your income before arrival was Canadian (90% or more), you may claim more.

The foreign property form T1135 is not required for the year you first became a resident. From the following year, it applies if your foreign property cost more than $100,000 at any time in the year.

Benefits to apply for right away

  1. Canada child benefit. Form RC66 (with RC66SCH) if you have children under 18. You can apply as soon as you arrive.
  2. Canada Groceries and Essentials Benefit (the former GST/HST credit). Without children, use Form RC151 online. With children, mail Form RC151 together with your RC66.
  3. Québec Family Allowance. Apply to Retraite Québec online if you or your spouse has a SIN. Both spouses must file returns every year, or payments stop.
  4. Solidarity tax credit. Claimed on your TP-1 with Schedule D. Eligibility depends on your immigration status. See our solidarity credit article.

Checklist for your first return

  • Social insurance number (or a temporary tax number from the CRA)
  • Arrival date and your immigration document
  • T4 and RL-1 slips from Canadian employers
  • Foreign income after arrival, with proof
  • Value of assets you owned on arrival
  • Rent receipts or RL-31, childcare RL-24, tuition slips, donations

Self-employed? You have until June 15, 2027 to file, but any balance is still due April 30, 2027. Why two returns? See two tax returns in Québec.

Want us to handle it?

Book a free 30-minute session at soleraaccounting.ca/rendez-vous or call 450 612-7223. We prepare first-year returns for newcomers and check that every benefit application is in. Service in French, English and Arabic.

This article is general information, not personalized tax advice.

Frequently asked questions

Do I have to file if I had no income in Canada?

There may be no tax to pay, but you should still file both returns. The CRA and Revenu Québec use them to calculate benefits like the Canada child benefit and the solidarity tax credit.

Do I report income I earned in my home country before I moved?

Generally no. Income earned abroad before you became a resident is not reported, except certain Canadian-source income. Income from anywhere after your arrival date is reported.

What if my SIN hasn’t arrived before the deadline?

The CRA says to file on time without it to avoid late penalties. You can’t file online without a SIN, so a paper return with a note explaining why may be needed.

Sources

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