Income tax

Regardless of whether you are a temporary resident (i.e., on a study or work permit) or a permanent resident, if you are living in Québec on December 31 of a given year, you may have to file tax returns with the governments of Québec and Canada.

All residents are generally required to fill them out, regardless of their immigration status. You must file tax returns if you worked and earned income during a calendar year.

The Student Life Office partners with the Canada Revenue Agency to offer information sessions for international students each year.

Do you need to file a tax return this year?

Being a resident for tax purposes is different from being a temporary or permanent resident as defined by Immigration, Refugees and Citizenship Canada. To determine your residency status for tax purposes, see:

You have until April 30 to file your tax returns for the previous year and pay any balance due, if applicable, to avoid penalties and interest.

If you plan to stay in Canada for several years to study or to work after you finish your studies, start preparing your tax returns now. It is much simpler and easier.

All residents who file tax returns must start with the return for the year they arrived in Canada. In other words, if you have been here for a few years and have not filed any returns yet, you will need to file the previous years’ returns—starting with the one for the year you arrived in Canada—before you can file this year’s return.

In Canada, employers withhold employees’ income tax directly from their paycheques. At the end of each tax year (January 1 to December 31), the taxes owing are adjusted based on the person’s financial situation. This means that many people receive full or partial refunds on the excess taxes they paid throughout the year. You may also be eligible for tax credits, even if you did not pay taxes in the previous year. These credits may or may not be refundable.

If you started your semester remotely and then came to Canada partway through, you can claim the education tax credits for the portion of the semester that you were in Canada.

However, if you have not stayed in Canada for a full semester or school year, you cannot claim tax credits for that time, nor can you carry them forward to another year.

You must file a tax return to receive the following tax credits:

  • Goods and Services Tax (GST) Credit
  • Solidarity Tax Credit
  • Childcare credits and benefits
  • Partial or full carry-forward of the tax credits related to your tuition and education expenses; these credits will provide you with significant tax breaks if you work in Canada after graduation (T-2202 and Relevé 8)
  • RRSP (registered retirement savings plan) contribution carry-forwards
  • Deduction for moving expenses

You usually need a social insurance number (SIN) to file tax returns. However, there are ways to file without one.

To file a federal (Government of Canada) declaration, you will need to apply for an individual tax number , or ITN. This will stand in for the SIN if you do not have one. Note that you can still use your SIN to file tax returns even if it is expired.

You do not need to apply to file a provincial (Québec) declaration, as a temporary number is automatically assigned to anyone without an SIN.

You will also need to provide your SIN in your Capsule file. If you do not have one, enter 000 000 000.

If you have earned revenue in more than one country over a given tax year, Canada has signed tax treaties with a number of countries to prevent people from being taxed twice.

Documents you need to file your returns and keep in your personal records

Even if you are not filing any declarations this year, it is important to keep all of the tax slips you get from your employers (Relevé 1 and T-4), the Université Laval Registrar’s Office (Relevé 8 and T-2202), and any other organizations that send them to you. You will need them for future declarations.

Residents are required to keep tax documents for 6 years.

  • Tax slips from your employers (Relevé 1 and T-4)
  • Tax slips from Université Laval (Relevé 8 and T-2202)
  • Medical bills
  • Health insurance bills
  • Receipts for childcare expenses
  • Other similar documents

  • Leases
  • Bills from Hydro-Québec or other government agencies (RAMQ, etc.)
  • Tax assessment notices from Revenu Québec and the Canada Revenue Agency
  • Proof of employment (pay stubs)
  • Proof of enrolment in university (transcripts, confirmation of registration)
  • Originals or photocopies of your study and work permits, as well as your valid or expired passports

To access your T-4 and Relevé 1 (employment) and T-4A and Relevé 2 (scholarship) tax slips:

  • Log in to rh91.ulaval.ca
  • Go to the main menu, then click Libre-service > Paie et rémunération > Consultation relevés T4/T4A (Agence de revenu du Canada) and Consultation relevés RL-1/RL-2 (Revenu Québec) (Self service > Pay > View T4/T4A [Canada Revenue Agency] and View RL-1/RL-2 [Revenu Québec]).

You must log in to your account and authorize Université Laval to upload your tax slips before it can show them on the website. If you do not do this, you will receive your tax slips in the mail and they will not be available online.

  • Log in to rh91.ulaval.ca
  • Go to the main menu, then click Libre-service > Paie et rémunération > Consentement relevés T4/T4A (Agence de revenu du Canada) and Consentement relevés RL-1/RL-2 (Revenu Québec) (Self service > Pay > T4/T4A [Canada Revenue Agency] authorization and RL-1/RL-2 [Revenu Québec] authorization).

Log in to monPortail and go to the Relevés fiscaux (tax slips) section to find the following tax slips:

  • T-2202 (Canada Revenue Agency)
  • Relevé 8 (Revenu Québec)

How to file your tax return

You can file your tax returns using software, an app, or a specialized website. Many are free for students, low-income people, and people whose taxes are straightforward. Important: While you can prepare your first provincial tax return electronically, you cannot file it that way. You must print it out and mail it to the government. However, you can both prepare and file your federal tax returns electronically.

List of certified tax software

You may also choose to work with a tax service and have a specialist do your taxes, for a price.

The businesses above are provided for reference only. Université Laval does not recommend any specific service.

Some community organizations across the province will hold tax clinics, where a volunteer will do your taxes for free. There are a few such clinics in Québec City.

Eligibility criteria apply; in particular, your personal income must be below $40,000 a year and your household income must be below $55,000 a year.

You should call the clinic ahead of time to confirm whether you are eligible.

Find a free tax clinic

You can also prepare and file your tax returns using the paper guides and forms available for free on the Canada Revenue Agency and Revenu Québec websites. You can print them or order paper copies, which will be mailed to you. Once you have filled out your returns, mail them back to the relevant agency (Revenu Québec or the Canada Revenue Agency).