International Student Taxes in Canada: The Complete Guide to Filing, Tuition Credits, and CRA Rules
- Anamika Biswas
- 16 minutes ago
- 5 min read
Studying in Canada offers high-quality education and global opportunities. Along with these opportunities come important responsibilities—one of the most commonly misunderstood is Canadian tax filing for international students. Many students believe they only need to file taxes if they earn significant income. In reality, tax filing affects tuition credits, refunds, and future tax benefits, even when income is low or zero.
This guide explains how Canadian taxes apply to international students, based on official information from the Canada Revenue Agency (CRA).
At a Glance: Canadian Taxes for International Students✔ International students may need to file a tax return even with no income ✔ Filing allows CRA to track tuition credits (T2202 / Schedule 11), issue refunds if tax was deducted from employment income, and assess eligibility for certain credits or benefits ✔ Tax residency is determined by residential ties to Canada, not study permits ✔ The Notice of Assessment (NOA) confirms your tax assessment and unused tuition credits ✔ Responding promptly to CRA tuition reviews helps protect future tax savings |
Who is considered an international student in Canada?
You are considered an international student if you:
Are not a Canadian citizen or permanent resident
Came to Canada primarily to study
Are enrolled at a Designated Learning Institution (DLI)
Hold a valid study permit (or are legally authorized to study without one)
From a tax perspective, being an international student does not automatically make you a non-resident. Your tax obligations depend on tax residency, not immigration status.
Do international students need to file a tax return in Canada?
✅ In many cases, yes—even if you earned no income.
Many international students are required to file a personal income tax return to report income, track tuition credits, and receive refunds or benefits. Learn more about personal tax filing services in Canada and how filing correctly protects your tax history.
International students often file tax returns to:
Track and carry forward tuition tax credits
Claim refunds if tax was deducted from employment income
Establish a Canadian tax history
Allow CRA to assess eligibility for certain credits or benefits
If you do not file a tax return, CRA cannot record your tuition credits, which may reduce future tax savings.
Understanding tax residency for international students
CRA determines tax residency based on your residential ties to Canada, not your study permit or nationality. Determining tax residency can be complex for international students with part-year presence or foreign income. Our tax filing and residency support services help ensure CRA-compliant reporting.
Common residency categories:
Resident for tax purposes
Many full-time international students are considered residents if they:
Live in Canada for most of the year
Rent or maintain a home
Open Canadian bank accounts
Work part-time
Establish other personal ties
Residents generally report worldwide income from the date residency begins.
Non-resident
You may be a non-resident if you:
Do not establish significant residential ties, and
Stay in Canada less than 183 days in the year
Non-residents usually report Canadian-source income only.
Deemed resident or deemed non-resident
Tax treaties between Canada and your home country may affect your classification and override normal residency rules.
Why this matters: Tax residency determines what income you report, how you file, and which benefits you may qualify for.
Tuition tax credits (T2202 & Schedule 11)
Eligible Canadian post-secondary institutions issue a T2202 Tuition and Enrolment Certificate. This slip is used to complete Schedule 11, which records tuition credits.
Tuition expenses you can claim
Tuition amounts shown on your T2202
Expenses you cannot claim
You cannot claim:
Application or admission fees
Student union or association fees
Health or dental insurance
Residence or housing costs
Meal plans or food
Textbooks, supplies, or laptops
Transportation or parking
How tuition credits work
Tuition credits reduce tax payable
They usually do not create immediate refunds
Unused credits carry forward indefinitely
In limited cases, up to $5,000 may be transferred to a spouse or eligible family member
How Schedule 11 affects future refunds
Schedule 11 is critical for long-term tax savings.
CRA uses Schedule 11 to track unused tuition credits
These credits reduce tax payable in future years
Tuition credits are often most valuable after graduation, when income is higher
If Schedule 11 is missing or denied, future tax reductions may be lost.
Income types international students may have
International students may earn income in different ways:
Employment income
Reported on a T4
Tax may be deducted at source
Filing may result in a refund
Scholarships and bursaries
Often non-taxable when related to full-time study
Usually reported on a T4A
Must still be reported
Contractor, gig, or professional income
Some students earn income through freelancing, online platforms, or professional services.
Key points:
Treated as self-employed income
Gross income must be reported
Eligible business expenses may be deducted
CPP may apply (both portions)
EI generally does not apply
GST/HST registration may be required if revenue exceeds $30,000 in a 12-month period
Different Tax Situations International Students May Have (Comparison Table)
Benefits international students may qualify for (where eligible)
Depending on residency and income, filing may help determine eligibility for:
GST/HST Credit
Provincial or territorial credits
Canada Child Benefit (CCB) if you have eligible children and meet residency requirements
Benefits are assessed only after a tax return is filed.
Importance of the Notice of Assessment (NOA)
After filing, CRA issues a Notice of Assessment (NOA). Your NOA:
Confirms your tax return was assessed
Shows unused tuition credits carried forward
Is often required for:
Future tax filings
Benefit eligibility
Immigration or administrative requests
✅ Always download and save your NOA.
Your Notice of Assessment is a key document for future filings and benefits. Our personal income tax services help ensure your return and NOA are accurate year after year.
CRA reviews and tuition (Schedule 11) inquiries
CRA commonly reviews tuition claims, especially for:
First-time filers
International students
Tuition carryforward or transfers
A review is a verification process, not a penalty. Promptly submitting requested documents (such as the T2202) usually resolves the issue.
Filing deadlines international students should know
April 30 – Filing deadline for most international students (even with no income)
June 15 – Filing deadline if you earned self-employed, contractor, or gig income
April 30 – Payment deadline for any tax owing (applies to everyone)
Applies even if:
You earned no income
You left Canada during the year
If you leave Canada permanently, you should still file a return for the year you departed.
Records international students should keep
Keep tax records for at least 6 years, including:
T2202, T4, and T4A slips
Tuition receipts or student account statements
Study permit and immigration documents
Arrival and departure dates
CRA letters and Notices of Assessment
What happens if you leave Canada or your study permit expires?
Leaving Canada does not cancel prior tax obligations
Tuition credits already earned remain on CRA records
Refunds may still be issued after departure
CRA may still request documents for past filings
Frequently Asked Questions (FAQ)
Do international students need to file a tax return if they have no income?
Yes, many students file to track tuition credits and establish tax history, even with no income.
Are international students automatically non-residents for tax purposes?
No. Tax residency depends on residential ties, not immigration status.
Will tuition credits give me an immediate refund?
Not usually. Tuition credits reduce future tax payable and are often most valuable after graduation.
Why is Schedule 11 important?
Schedule 11 records tuition credits so they can be carried forward and used in future years.
What should I do if CRA reviews my tuition claim?
Follow the CRA letter instructions and submit the requested documents by the deadline.
Key takeaway
Filing a Canadian tax return is an important step for international students. It protects tuition credits, supports compliance with CRA rules, and helps avoid future tax issues—whether you remain in Canada or return home.
Reference
Canada Revenue AgencyInternational students studying in Canada — official CRA guidance on residency, filing obligations, and benefits.