International Students & Income Tax

International Students & Income Tax

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General Information

As an international student, any income you earn while in Canada (employment, scholarships, bursaries, teaching/research assistantships, fellowships, investments, etc.), is subject to Canadian Income Tax. If you earned any income, you are responsible for submitting a Canadian Income Tax Return (“filing a tax return”). The deadline to complete and mail your Income Tax forms is midnight April 30th of each year. Please note that the tax year runs from January 1st - December 31st.

If you have no income to report, you may still wish to file a tax return as you may be eligible to receive certain payments or credits.

In February you will begin receiving several tax documents and receipts by mail (e.g., T4, T4A, T2202A, T5, donation rceipts, etc.). Make sure to keep all of these as you will need them to file your Income Tax Return.

For information on tax receipts issued by Western, please visit the Office of the Registrar's website: http://www.registrar.uwo.ca/student_finances/tax_receipts.html

Graduate students can also find additional information on the School of Graduate and Post-Dcotoral Studies' website: https://grad.uwo.ca/current_students/student_finances/income_tax.html

It is important to keep copies of all your receipts, income tax forms that you send, and Notices of Assessment received as part of your personal records for a minimum of six years.

Important:
International Students are required to file an income tax return if:

  • you receive any income (from employment, scholarship/bursary, fellowship, assistantship, investments, etc.)
  • you want to claim a refund
  • you want to apply for the HST (Harmonized Sales Tax), Ontario Trillium Benefit, and other tax credits
  • you or your spouse or common-law partner want to start or continue receiving Canada Child Tax Benefit payments

Even if you did not receive income from a Canadian source, it is recommended that all international students complete an income tax return for the following reasons:

  • you may qualify for some tax credit (a refund of money) like the HST tax credits and the Ontario Trillium Benefits
  • you can carry forward the unused part of your tuition and education amounts from the current year to a future year when you may be working and in a higher income bracket

Employment income, scholarships, research grants and investments are all subject to Canadian income tax. Depending on the amount of money you earned and your eligibility for deductions, you may receive a refund, but it is also possible that you may have to pay taxes.

Useful Canada Revenue Agency (CRA) Links

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Income Tax Information Session for International Students

Do you have questions about how to file a tax return?  Every year, the International and Exchange Student Centre arranges for representatives from Canada Revenue Agency's International Tax Services Office to present an Income Tax Information Session geared towards International Students. They will give an overview of the Canadian tax system, help you determine your residency status (for tax purposes), and review the process on how to file your taxes. After the presentation there will be an opportunity for you to ask questions.

Date: To be announced

Please note that this is a general information session only. We will not be completing your income tax return at this time.

Relevant forms and guides will be available at the session.

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Get Help at the Income Tax Clinic for International Students

Every year, the International and Exchange Student Centre offers a FREE Drop-In Income Tax Clinic for International Students and their spouses/common-law partners at Western University.

Dates: Monday, March 11 - Thursday March 28, 2013
Time: 10:00 a.m. - 4:00 p.m.(Note: please arrive before 3:00 p.m. if you would like to be assisted)
Location: Dr. David S. H. Chu International Student Centre, Room 2130, WSS

A few things to note:

Volunteers will be available to help you get started (e.g., determining residency status, what forms to use), answer any questions you may have, and teach you the process of how to complete a Canadian income tax return. Please note that volunteers will NOT be filling or completing the forms for you. Volunteers will teach you how to complete a Canadian income tax return. If you have specific questions while completing your form, we can help you.

    • The Income Tax Clinic is staffed by volunteers trained by Canada Revenue Agency (CRA).
    • Students will be helped by our trained volunteers on a first-come, first-serve basis (no appointments needed).
    • Each tax return will take approximately 1 hour to file.
    • If this is your first time filing a Canadian Tax Return, you will have to file a paper return (i.e., you will not be able to file online for your taxes)
    • IESC's Income Tax Clinic for international students will only file paper returns. We are not able to e-file (file electronically) a tax return for you.
    • Please be sure to bring all items listed below that are applicable to you.

    IESC’s Income Tax Clinic for International Students is a registered community partner under the Community Volunteer Income Tax Program (CVITP).

    Who can be helped during the Income Tax Clinic for International Students?

    The International and Exchange Student Centre's Tax Clinic for International Students is able to assist current Western University International Students, Western University students who are new Permanent Residents filing their taxes for the first time, and their spouses/common-law partners, who have low income and simple, non-complex tax situations.

    Our tax clinic follows the suggested eligibility guidelines of Canada Revenue Agency's Community Volunteer Income Tax Program (CVITP).

    Our volunteers are only able to assist with the current tax year's tax return.

    What documents should I bring with me to the Income Tax Clinic?

    Please bring the following applicable documents with you to the income tax clinic:

    • Western University Student Card
    • Individual Tax Number (ITN) letter or Social Insurance Number (SIN) - if you have one already
    • Notice of Assessment - if you filed your income taxes last year
    • T4 - if you worked in Canada and had employment income (issued by your employer)
    • T4A - if you received any Canadian scholarships, bursaries, fellowships, or research grants (issued by the University)
    • T2202A - eligible tuition amount (can be downloaded from the Student Centre website)
    • T5 or T3 - if you earned interest on investments and deposits (issued by banking and financial institutions)
    • Rent receipts - You should ask your landlord for a receipt for your rent for the period of January 1 - December 31. Students living at an on-campus resdience do not require any receipts
    • Medical Expense Receipts - Receipts of any prescriptions you purchased, cost of your UHIP and USC/SOGS Health Plans (from your Tuition Statement of Account)
    • Other Possible Receipts and Expenses - Bus Pass, Daycare expenses, donations, etc.
    • Direct Deposit Information or VOID Cheque (information required from your bank: Account #, Branch #, & Institution #), necessary to set-up direct deposit of your tax refund

    Relevant forms and guides will be available at the Income Tax Clinic for International Students. Alternatively, you can pick up Income Tax Returns at any Canada Post Office.

    The Deadline to complete and mail your Income Tax Form is April 30th of each year (for the period of January to December of the previous year).

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    Useful Resources - Where to get information and help with income taxes:

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    Last updated: March 5, 2013

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Confidentiality

All information disclosed by students to IESC will be kept confidential. It will not be shared with family, university staff, course instructors, or others without written permission and will not become part of academic records.

The International and Exchange Student Centre is experienced in working with diverse populations.

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