<html><head><meta http-equiv="content-type" content="text/html; charset=utf-8"></head><body dir="auto"><div><p style="box-sizing: border-box; margin: 0px 0px 11.5px;"><span style="background-color: rgba(255, 255, 255, 0);">The following information applies only for the <span style="box-sizing: border-box; font-weight: 700;">first tax year that you are a new resident of Canada for income tax purposes</span>. After your first tax year in Canada, you are no longer considered a newcomer for income tax purposes.</span></p><h2 id="nwc" style="box-sizing: border-box; line-height: 1.1; margin-bottom: 11.5px; margin-top: 38px;"><font size="3"><span style="background-color: rgba(255, 255, 255, 0);">Are you a newcomer to Canada?</span></font></h2><p style="box-sizing: border-box; margin: 0px 0px 11.5px;"><span style="background-color: rgba(255, 255, 255, 0);">You become a <span style="box-sizing: border-box; font-weight: 700;">resident of Canada for income tax purposes</span> when you establish significant <a href="http://www.cra-arc.gc.ca/tx/nnrsdnts/cmmn/rsdncy-eng.html" style="box-sizing: border-box;">residential ties</a> in Canada. You usually establish these ties on the date you arrive in Canada.</span></p><p style="box-sizing: border-box; margin: 0px 0px 11.5px;"><span style="background-color: rgba(255, 255, 255, 0);">Newcomers to Canada who have established residential ties with Canada may be:</span></p><ul style="box-sizing: border-box; margin-top: 0px; margin-bottom: 11.5px;"><li style="box-sizing: border-box;"><span style="background-color: rgba(255, 255, 255, 0);">protected persons within the meaning of the <a href="http://laws-lois.justice.gc.ca/eng/acts/I-2.5/" style="box-sizing: border-box;">Immigration and Refugee Protection Act</a>;</span></li><li style="box-sizing: border-box;"><span style="background-color: rgba(255, 255, 255, 0);">people who have applied for or received permanent resident status from <a href="http://www.cic.gc.ca/english/department/" style="box-sizing: border-box;">Immigration, Refugees and Citizenship Canada</a>; or</span></li><li style="box-sizing: border-box;"><span style="background-color: rgba(255, 255, 255, 0);">people who have received <span class="nowrap" style="box-sizing: border-box;">"approval-in-principle"</span> from <a href="http://www.cic.gc.ca/english/department/" style="box-sizing: border-box;">Immigration, Refugees and Citizenship Canada</a> to stay in Canada.</span></li></ul><p style="box-sizing: border-box; margin: 0px 0px 11.5px;"><span style="background-color: rgba(255, 255, 255, 0);">If you were a resident of Canada in an earlier year, and you are now a <span class="nowrap" style="box-sizing: border-box;">non-resident</span>, you will be considered a resident of Canada for income tax purposes when you move back to Canada and <span class="nowrap" style="box-sizing: border-box;">re-establish</span> your residential ties.</span></p><p style="box-sizing: border-box; margin: 0px 0px 11.5px;"><span style="background-color: rgba(255, 255, 255, 0);"><span style="box-sizing: border-box; font-weight: 700;">As a newcomer to Canada, you will need a social insurance number (SIN).</span>For more information, visit <a href="http://www.servicecanada.gc.ca/eng/sc/sin/index.shtml" style="box-sizing: border-box;">Service Canada</a>.</span></p><h2 id="ftr" tabindex="-1" style="box-sizing: border-box; line-height: 1.1; margin-bottom: 11.5px; margin-top: 38px;"><font size="3"><span style="background-color: rgba(255, 255, 255, 0);">Do you have to file a tax return?</span></font></h2><p style="box-sizing: border-box; margin: 0px 0px 11.5px;"><span style="background-color: rgba(255, 255, 255, 0);">As a resident of Canada for income tax purposes for part or all of a tax year (<span class="nowrap" style="box-sizing: border-box;">January 1</span> to <span class="nowrap" style="box-sizing: border-box;">December 31</span>), you must file a tax return if you:</span></p><ul style="box-sizing: border-box; margin-top: 0px; margin-bottom: 11.5px;"><li style="box-sizing: border-box;"><span style="background-color: rgba(255, 255, 255, 0);">have to pay tax; <span style="box-sizing: border-box; font-weight: 700;">or</span></span></li><li style="box-sizing: border-box;"><span style="background-color: rgba(255, 255, 255, 0);">want to claim a refund.</span></li></ul><p style="box-sizing: border-box; margin: 0px 0px 11.5px;"><span style="background-color: rgba(255, 255, 255, 0);">Even if you have not received income in the year, you have to file a tax return so that the Canada Revenue Agency can determine if you are eligible for:</span></p><ul style="box-sizing: border-box; margin-top: 0px; margin-bottom: 11.5px;"><li style="box-sizing: border-box;"><span style="background-color: rgba(255, 255, 255, 0);">the <a href="http://www.cra-arc.gc.ca/bnfts/gsthst/menu-eng.html" style="box-sizing: border-box;">goods and services tax/harmonized sales tax (GST/HST) credit</a>;</span></li><li style="box-sizing: border-box;"><span style="background-color: rgba(255, 255, 255, 0);">the <a href="http://www.cra-arc.gc.ca/bnfts/cctb/menu-eng.html" style="box-sizing: border-box;">Canada child tax benefit</a> payments; and</span></li><li style="box-sizing: border-box;"><span style="background-color: rgba(255, 255, 255, 0);">payments from certain related <a href="http://www.cra-arc.gc.ca/bnfts/rltd_prgrms/menu-eng.html" style="box-sizing: border-box;">provincial or territorial programs</a>.</span></li></ul><br>Sent from my iPhone</div><div><br>On Feb 19, 2016, at 8:28 AM, Ana Luz Martinez <<a href="mailto:analuz@kwmc-on.com">analuz@kwmc-on.com</a>> wrote:<br><br></div><blockquote type="cite"><div><div dir="ltr"><div>Hello Paulina:<br></div><div>According to my understanding all newcomers who arrived in 2015 by December 30th should file income tax. <br> Families with children are eligible to apply  for the Canada Tax Benefit as soon they arrive in Canada.  They will ask to declare their income in the last 3 years.   <br></div><div>The income that they  are receiving as living expenses is the one that the refugees would use for purpose of income tax. <br></div><div>I hope that this information would help. <br></div><div>Have a nice day.<br></div></div><div class="gmail_extra"><br><div class="gmail_quote">On Fri, Feb 19, 2016 at 10:11 AM, Paulina Wyrzykowski <span dir="ltr"><<a href="mailto:PaulinaWy@westnh.org" target="_blank">PaulinaWy@westnh.org</a>></span> wrote:<br><blockquote class="gmail_quote" style="margin:0 0 0 .8ex;border-left:1px #ccc solid;padding-left:1ex">Do refugee families coming through the PSR have to pay income tax on their living allowance? And conversely, do they qualify for tax credits in their first year if they are low income (as most of them would be)?<br>
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Any insights are appreciated - I'm having trouble finding this info in any of the materials.<br>
Paulina<br>
<br>
<br>
<br>
Paulina Wyrzykowski<br>
Manager, Family & Newcomer Programs<br>
West Neighbourhood House<br>
<br>
Tel:<a href="tel:416-536-1234%20Ext.%20412" value="+14165361234">416-536-1234 Ext. 412</a><br>
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<br></blockquote></div><br><br clear="all"><br>-- <br><div class="gmail_signature"><div dir="ltr"><br>Ana Luz Martinez <br>Settlement Programs Coordinator <br>K-W Multicultural Centre <br>102 King Street West<br>Kitchener, ON N2G 1A6<br>519-745 2531 ext. 130 <br><a href="mailto:analuz@kwmc-on.com" target="_blank">analuz@kwmc-on.com</a><br><p><i><u><span style="font-size:10pt;line-height:15.333332061767578px;font-family:Arial,sans-serif;background-image:initial;background-repeat:initial"><font color="#ff0000">Please note</font></span></u><span style="font-size:10pt;line-height:15.333332061767578px;font-family:Arial,sans-serif;background-image:initial;background-repeat:initial"><font color="#ff0000">:</font> </span><span style="font-size:10pt;line-height:15.333332061767578px;font-family:Arial,sans-serif;background-image:initial;background-repeat:initial">if you no longer  wish to receive my emails,  just let me know by replying with ‘</span><span style="font-size:10pt;line-height:15.333332061767578px;font-family:Arial,sans-serif;background-image:initial;background-repeat:initial"><b>unsubscribe</b></span><span style="font-size:10pt;line-height:15.333332061767578px;font-family:Arial,sans-serif;background-image:initial;background-repeat:initial">’ in the subject line.</span></i><font color="#33ccff"><br>
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