Are you a newcomer to Canada? Did you leave another country to settle in Canada? The following information will introduce you to the Canadian tax system and help you to complete your first income tax and benefit return as a resident of Canada.

It applies ONLY for the first tax year that you are a new resident of Canada for income tax purposes.

Link: https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving-entering-canada-non-residents/newcomers-canada-immigrants.html