Taxes for International Students
Residency, tuition credits, scholarships, part-time jobs and the benefits international students in Canada get by filing a return.
The short version
- A study permit doesn't decide your tax status; your ties do. Most students who move here for a program, rent a place and open a bank account are treated as residents, taxed on world income from arrival.
- File even if you earned little or nothing. Filing gets you the Canada Groceries and Essentials Benefit (if you're 19 or older), provincial credits, and tuition credits saved for later.
- Tuition paid to a Canadian college or university (over $100 per school) earns a federal credit at 14% for 2026. Unused amounts carry forward with no expiry.
- A scholarship for a full-time program is usually tax-free. Wages from a campus or off-campus job are taxed like anyone else's, with CPP and EI deducted.
- Your first return is due April 30 of the year after you arrive. If CRA asks, form NR74 gets its opinion on your residency.
Taxes for International Students in Canada
International students pay a lot to study here, so it's fair to get something back. Canada will give you something: a quarterly benefit cheque, a tuition credit, sometimes a refund of tax taken off your paycheque. All of it starts with a tax return most students don't think they need to file. Think of it as the cheapest course you'll take: one evening, and it pays you.
Resident or Not?
| Your situation | Usual status | What you report |
|---|---|---|
| Moved here for a degree or diploma, rent a place, bank account, provincial health card | Resident from arrival | World income from arrival date |
| Short program, no ties, but 183 days or more in Canada this year | Deemed resident | World income for the year |
| Short program, no ties, under 183 days | Non-resident | Canadian income only |
Going home for the summer doesn't usually end residency if your lease, your things and your next semester are here. More detail on tax residency.
Student with a part-time job and a T2202?
Tell the assistant your arrival date, province, wages and tuition. It explains what to enter, which credits you get now, and what carries forward to the year you start full-time work.
Money Students Can Get by Filing
| What | Who | Read more |
|---|---|---|
| Canada Groceries and Essentials Benefit | Residents 19 or older; $445 a year for a single student, plus up to $234 more, for low incomes | CGEB |
| Refund of tax withheld | Students whose pay had tax deducted but whose income is low | Tax refund estimator |
| Tuition credit | Students with a T2202 from a Canadian school | Tuition tax credit |
| Provincial credits | Depends on the province; Ontario's Trillium Benefit includes rent-related credits | Provincial taxes |
| Canada child benefit | Student parents who have lived here 18 months and hold a valid permit in the 19th month | Canada child benefit |
Apply for the Groceries and Essentials Benefit with form RC151 in your first year, or simply file.
Tuition, Scholarships and Jobs
- Tuition: your school issues a T2202 by the end of February. You use what you need to bring your tax to zero; the rest carries forward. You may transfer up to $5,000 (less what you used) to a spouse, or to a parent or grandparent who files a Canadian return.
- Scholarships, fellowships, bursaries: tax-free when you're enrolled full-time in a qualifying program. Part-time students get a smaller exemption. Research grants are different and usually taxable.
- Wages: taxed normally; see the T4. Fill in a TD1 when you start so the right tax comes off; the salary tax calculator shows what each paycheque should look like.
- Gig and delivery work: that's self-employment, with no tax withheld; see delivery driver taxes. Whether your permit allows it is an immigration question, not a tax one.
- Money from family abroad: gifts and support from parents are not income.
CRA sent you a letter in your first year?
Upload it. The analyzer explains what CRA wants, by when, and which documents answer it. Students often get these about benefits and tuition.
Rules of Thumb for Students
- File every year, even with no income. No return, no benefit.
- Use your real arrival date so your credits are prorated correctly; see first tax return.
- Keep the T2202 and your enrolment proof for six years.
- Update your address with CRA when you move apartments, which students do roughly every eight months.
- Leaving after graduation? Your residency may end; tell CRA your departure date on your last return.
The full newcomer overview is on taxes for newcomers.
International Student Tax Questions
Do international students have to file taxes in Canada?
You must file if you owe tax. Most students should file anyway, because a return is required for the Canada Groceries and Essentials Benefit, provincial credits, refunds of tax withheld and carrying forward tuition credits.
Are international students residents of Canada for tax purposes?
It depends on residential ties, not the study permit. Students who move to Canada for a program and set up a home here are usually residents. Those with no ties are non-residents unless they stay 183 days or more in the year.
Can international students claim the tuition tax credit?
Yes, for eligible tuition over $100 paid to a Canadian post-secondary institution and shown on a T2202. Unused tuition amounts carry forward indefinitely.
Is a scholarship taxable for an international student?
A scholarship received for full-time enrolment in a qualifying program is generally tax-free. Part-time students receive a partial exemption.
Can international students get the Canada Groceries and Essentials Benefit?
Yes, if you are a resident of Canada for tax purposes and 19 or older. New residents apply with form RC151 or by filing a return.
Sources: CRA, International students studying in Canada; Line 32300, tuition amounts. Checked October 2026. Whether a particular student is resident depends on the facts; the table shows the usual outcome, not a ruling. Benefit amounts are for July 2026 to June 2027. Provincial credits exclude Quebec.
Last reviewed October 5, 2026 against CRA and Government of Canada sources. How we check our facts.