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Tax Services

In Canada, income tax is administered by the Canada Revenue Agency (CRA). The Canadian income tax year is from January 1 to December 31. As a student living in Canada, you must file your taxes. You are eligible to claim a refund and get your money back from the Canadian Government. If you have to pay tax every year, you must file an income tax and benefit return. If you have no income to report, you should still file a return. 

All currently enrolled Toronto Metropolitan University international students are eligible to file taxes with us. We are only filing for the year 2023. Please note that you must have been present for 183 days or more in the year 2023 to be eligible to file with us. If you are looking to file for your family member, you must have your family member present at the appointment. Some students may be ineligible to file taxes with us:

  • Students who have an income of more than $35,000/year;
  • Students who are self-employed;
  • Students who have a business or rental income and expenses;
  • Students who have capital gains or losses;
  • Students who have employment expenses;
  • Students who need to file for bankruptcy;

Tax Appointments & Common Questions

ISS Tax Clinics run between March 4-15, 2024. It will be held in-person at POD 250 and POD 60 located in the Podium building. International students are welcome to book a free 30-minute appointment to file their taxes from the year 2023

To book an appointment, kindly fill out the ISS Tax Clinic Appointment Booking Form (external link) .

Please note that appointments are booked on a first-come, first-serve basis. You will receive a confirmation email immediately after booking, if you would like to cancel, please follow the instructions in your confirmation email.

If you need your taxes filed for years other than 2023, please consult the publicly advertised free tax clinics which can be found on the free tax clinics (external link)  page on the Government of Canada website.

General
  • Your most recent Notice of Assessment (Not applicable if this is your first time filing taxes)
  • Your Social Insurance Number (SIN) and, if applicable, your spouse’s SIN
  • Individual Tax Number (ITN) - (ONLY necessary if you do not have a Social Insurance Number)
  • Your Passport and Study Permit
  • A VOID cheque or bank statement - if willing to receive direct deposit

Information Slips (please bring all documents that apply to you):

  • T2202 form - Tuition fees and education amount. This can be downloaded from RAMSS under “Student Fees” under “T2202 Inquiry”. Click on “2023” from the drop down menu.
  • T4 Form– Salary and wages (issued by your employer)
  • T4A Form– Scholarships, bursaries (issued by University)

Rent costs - Calculate your rent for the period of January 1, 2023 to December 31, 2023 - The receipt or signed letter from landlord/subletter are needed). It must include:

  • The address you lived at (including postal code) in 2023;
  • Person full name living in the above address;
  • How many month(s)/year(s) you lived in that address(s) in 2023;
  • How much rent you have paid in 2023;
  • The name of the landlord/subletter that you rented it from 
  • Please note: You should get a letter/receipt from your landlord/ subletter confirming the above, in case CRA (Canada Revenue Agency) audits you in the future

Medical expenses - For prescriptions, a printout can be obtained from your pharmacy

T3 or T5 forms - If you earned interest on investments and deposits (issued by banking and financial institutions);

Donation receipts - If you made any Canadian registered charitable donations during the period of January 1 - December 31, 2023

Other

  • Details of spouse/dependent’s income (even if spouse lives outside of Canada).
  • Details of your income outside of Canada in 2023 (if applicable)
  • Date of initial entry to Canada

DATE

TIME

LOCATION

Monday, March 4

9:00 am -12:00 pm

POD 250

Wednesday, March 6

9:00 am -12:00 pm

POD 250

Friday, March 8

1:00 pm - 4:00 pm

POD 250

Tuesday, March 12

9:00 am -12:00 pm

POD 250

Thursday, March 14

1:00 pm - 4:00 pm

POD 60

Friday, March 15

9:00 am -12:00 pm

POD 250

You may be eligible to deduct certain expenses from your tax payments. These may include rent costs, cost of relocating to Canada, charitable donation receipts during the tax period (January 1 - December 31)

If you are NOT eligible for Social Insurance Number (SIN), please apply for an Individual Tax Number (ITN).

What is an ITN?

An Individual Tax Number (ITN) is a unique number that Canada Revenue Agency (CRA) uses to identify you for tax purposes if you aren't eligible for a Social Insurance Number (SIN) (e.g., because you don’t have a study permit allowing you to work).

How can I get an ITN?

It can take a few approximately 6-8 weeks to process, so make sure you apply early! You will need a notarized photocopy of a piece of government identification, such as a passport, in order to apply. 

Please contact a notary public or a commissioner for taking oaths (external link) . There will be a fee for the notarization service.

  1. The following steps detail how to apply for an ITN:  (PDF file) Complete ITN Application Form (external link) 
  2. Contact a notary public or commissioner for taking oaths (external link)  and bring with the following items:
    • Your COMPLETED application form
    • Your ORIGINAL and PHOTOCOPY of government-issued ID (e.g. passport, study permit, or driver’s licence)
  3. Mail your application and supporting documents securely. We suggest using Canada Post Xpresspost to mail your documents.

Note: The photocopy of your government identification, such as your passport, must be notarized or certified (signed with a notation that this is a true copy of the original and their official title) by an authorized individual (external link) .

Courier address:

Attn: ITN unit
Sudbury Tax Centre Sudbury Tax Centre
1050 Notre Dame Ave
Sudbury, ON P3A 5C1
Canada

A graphic indicating 85%

Each year, International Student Support (ISS) partners with the Community Volunteer Income Tax Program (CVITP) to provide free tax filing appointments for international students at Toronto Metropolitan University. The tax filing is completed by tax preparer volunteers which are upper-year students at Toronto Metropolitan University from the Accounting and Finance program. In Winter 2021, the ISS Tax Clinics happened March 8th-March 19th, 2021 via Zoom. Survey results from attendees showed that 85% of students were in Canada at the time of filing and 92.5% of students were successful in filing their taxes. This infographic shares the experiences of international students filing their taxes in Canada and their experiences at the ISS Tax Clinics. It also shares the tax preparer volunteers' application of accounting and finance knowledge, their experiences, and what they enjoyed through volunteering.