The Canada Revenue Agency (CRA) considers you a newcomer to Canada for the first year you are a resident of Canada for income tax purposes.
Newcomers to Canada can apply to get benefit and credit payments, including any related provincial and territorial payments, even before they do their taxes for the first time. These payments will provide additional support for your life in Canada.
To understand your tax obligations and determine if you should apply for benefit and credit payments, it is important to know your residency status and your immigration status.
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Information source from Canada Revenue Agency (CRA)