Taxes for Temporary Foreign Workers in Canada
Work permit holders and seasonal workers: resident or non-resident for tax, what gets deducted, how to get a refund, and Canada child benefit eligibility.
The short version
- A work permit is an immigration status, not a tax status. For tax, what counts is your residential ties: a home here, a spouse or children here, and how long you stay.
- Most temporary foreign workers who move here for a job are residents for tax, and file the same return as everyone else, reporting world income from the day they arrived.
- Seasonal workers who keep their home and family abroad are usually non-residents, taxed only on Canadian income. Many still get a refund by filing.
- Your employer deducts income tax, CPP and EI from your pay like any Canadian worker. Filing a return is how you get the over-deducted part back.
- Families on work permits can get the Canada child benefit once they have lived here 18 months and still hold a valid permit in the 19th month.
Taxes for Temporary Foreign Workers in Canada
Coming to Canada on a work permit involves a lot of forms with your name on them, and the tax system adds a few more. The good news is that the rules are the same ones Canadians follow; the confusing part is that your immigration status and your tax status are two different things, decided by two different departments that do not ask each other. This page covers both kinds of temporary workers: the ones who move here, and the ones who come for a season and go home.
Resident or Non-Resident?
| Your situation | Usual tax status | Taxed on |
|---|---|---|
| You moved here with a work permit, rent or own a home here, and your spouse or children came too | Resident from the day you arrived | World income from arrival date |
| You came alone, but rent a place, have a bank account and provincial health card, and plan to stay years | Usually resident | World income from arrival date |
| Seasonal worker, home and family abroad, here under 183 days | Non-resident | Canadian income only |
| Seasonal worker with no ties here but in Canada 183 days or more | Deemed resident, unless a tax treaty makes you resident of your home country | Depends on the treaty |
CRA decides on the facts, not the permit. The full test is on tax residency; if you are unsure, CRA's form NR74 asks for a ruling. Workers from Mexico, Jamaica, Barbados and Trinidad and Tobago are covered by tax treaties, which can settle a tie.
Not sure if you're a resident for tax?
Tell the assistant when you arrived, who came with you, where you live and how long you plan to stay. It tells you which return to file and what you can claim.
If You Moved Here to Work (Resident)
- Get a SIN before you start working; it comes with your work permit process at Service Canada.
- Fill in the TD1 forms your employer gives you, so the right tax is deducted. See paycheque deductions.
- File your first return by April 30 of the next year, with your arrival date. Income earned abroad before you arrived isn't taxed here, but CRA asks for it to work out benefits. Step by step: your first tax return in Canada.
- Claim benefits: the Groceries and Essentials Benefit and, once eligible, the Canada child benefit. Newcomers apply with form RC151 or RC66.
- Report foreign property over $100,000 from your second year; see form T1135.
Seasonal and Agricultural Workers (Usually Non-Resident)
Workers in the Seasonal Agricultural Worker Program and similar programs usually come for a few months, keep their home abroad, and are non-residents. Income tax, CPP and EI are still deducted from every pay, and CPP and EI are rarely refunded. Filing a non-resident return each year is worth it anyway:
- If your Canadian income is 90% or more of your world income for the year, you can claim the full basic personal amount and other credits, and much of the tax deducted usually comes back.
- If it is less, you get only a limited set of credits, such as CPP and EI contributions, but a refund is still possible.
- The CPP you pay can become a pension later. Canada has social security agreements with many countries, including Mexico, Jamaica, Barbados and Trinidad and Tobago, which can count your Canadian years.
- Your employer gives you a T4 by the end of February. Keep every one; they are your proof of what was deducted.
Unclear about your T4? See the T4 slip explained.
Mistakes Temporary Workers Make
- Not filing because "tax was already taken off." Deductions are estimates. Many workers are owed money and never claim it. Refunds go back up to 10 years, but the earlier you file, the less chasing.
- Paying someone who keeps your refund. Some "tax helpers" charge a large share, or have the refund paid to their account. Free clinics exist across Canada for low-income filers; see contacting CRA.
- Losing benefits by not filing. No return, no benefits; see why benefits stop.
- Leaving and forgetting to tell CRA. When you leave for good, file a final return; see leaving Canada.
- Paid in cash as a "contractor". If an employer controls your hours and work, you are likely an employee, and you are owed the same deductions and protections; see employee vs contractor.
Temporary Foreign Worker Tax Questions
Do temporary foreign workers pay tax in Canada?
Yes. Income tax, CPP and EI are deducted from your pay like any worker in Canada. Whether you are taxed on world income or Canadian income only depends on your residential ties, not on your work permit.
Do I need to file a tax return if I am on a work permit?
If tax is owing you must file. Even if none is owing, filing is how you get back over-deducted tax and how residents qualify for benefits such as the Canada child benefit and the GST/HST credit.
Can temporary foreign workers get the Canada child benefit?
Yes, if you have lived in Canada for the previous 18 months and have a valid permit in the 19th month that does not say it does not confer status. A spouse who is a citizen, permanent resident or protected person can also qualify the family.
Are seasonal agricultural workers residents of Canada for tax?
Usually not. Workers who keep their home and family abroad and stay under 183 days are generally non-residents, taxed only on Canadian income. They can still file to claim a refund.
Can I get my CPP and EI back when I leave Canada?
Generally no. CPP contributions can become a Canadian pension later, and social security agreements may let them count toward your home country’s pension. EI is not refunded when you leave.
Sources: CRA, Seasonal agricultural workers from other countries; CRA, Canada child benefit, who can apply; CRA, Newcomers to Canada. Checked October 2026. Residency depends on all the facts and on any tax treaty. The list of credits for non-residents under the 90% rule is summarized only. Whether a particular social security agreement covers you depends on the agreement; check with Service Canada.
Last reviewed October 5, 2026 against CRA and Government of Canada sources. How we check our facts.