Income Tax and SIN
Social Insurance Number (SIN)
A Social Insurance Number (SIN) is a 9-digit number required to work in Canada. You need a SIN to be paid for employment (on-campus or off-campus), assistantships, or most paid internships.
How to apply: apply online through My Service Canada Account or in person at a Service Canada office.
- Apply for a SIN (Government of Canada): https://www.canada.ca/en/employment-social-development/services/sin/apply.html
- SIN application portal / information: https://sin-nas.canada.ca/en/sin/
- Service Canada office locator: https://offices.servicecanada.ca/
Temporary (900-series) SINs: International students may receive a temporary SIN that expires with their immigration document (e.g., study permit). If you renew your study permit, remember to update/renew your SIN as needed. See SIN eligibility and temporary SIN info: https://www.canada.ca/en/employment-social-development/services/sin/qualify.html
Protect your SIN: only share your SIN when legally required and keep it secure. Guidance on protecting your SIN: https://www.canada.ca/en/employment-social-development/services/sin/protect.html
Related immigration info: study permit renewal guidance (IRCC): https://www.canada.ca/en/immigration-refugees-citizenship/services/study-canada/extend-study-permit.html
Income Taxes
Canada’s tax year runs January 1 – December 31. The typical filing deadline is April 30 (dates may vary for non-resident filers or those with self-employment income).
If you earned income in Canada (employment, TA/RA, scholarships, investments, etc.), you generally must file a tax return. Even if you had no income, filing can make you eligible for benefits/credits.
How to file: online via CRA’s NETFILE with CRA-certified software, or by paper mail. Many students use certified packages (e.g., UFile). Western and community volunteer clinics offer free help for eligible students.
- CRA — general tax info: https://www.canada.ca/en/revenue-agency/services/taxes.html
- NETFILE overview: https://www.canada.ca/en/revenue-agency/services/e-services/e-services-individuals/netfile-overview.html
- NETFILE-certified software list: https://www.canada.ca/en/revenue-agency/services/e-services/e-services-individuals/netfile-certified-software.html
- UFile (example): https://www.ufile.ca/
- Apply for an Individual Tax Number (ITN) if you aren’t eligible for a SIN: https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents-tax/in-outside-canada/apply-individual-tax-number.html
- Community Volunteer Income Tax Program (free clinics): https://www.canada.ca/en/revenue-agency/services/charities-giving/community-volunteer-income-tax-program.html
- CRA: where to mail tax returns (if filing by post): https://www.canada.ca/en/revenue-agency/services/forms-publications/where-mail-tax-return.html