Tax Guide/Life events
Moving provinces or moving to Canada
Updated November 4, 2026
Moving within Canada
Generally, your December 31 province sets your provincial income tax for the whole year. Update your address with the CRA, since provincial benefits may depend on it.
Moving to Canada
Newcomers are generally taxed on worldwide income only after becoming a resident. Your first return reports your arrival date, and you may be able to claim a share of many credits.
File even if your income was low, because that can start benefits. Certain foreign property can have a new tax cost based on its value when you arrived.
Leaving Canada
Your departure date matters. You may be treated as having sold certain property when you leave, and you may have to file special forms. Get advice before you go.