Confirm the date using the actual facts
CRA asks for the date a person became resident for income-tax purposes. Residential ties and the applicable rules matter; immigration status alone does not resolve every situation. Keep arrival and housing information and identify any period with significant ties to another country.
The resident period generally requires worldwide income in Canadian dollars. The non-resident portion can still involve reportable Canadian-source income and information needed for credits or benefits. Preserve both periods instead of discarding every document from before arrival.
Worked example: a divided first-year file
Imagine a hypothetical person who establishes Canadian tax residence in Ottawa on July 15, 2025. Their working schedule, already converted to Canadian dollars, shows $27,000 of employment income, $3,600 of foreign rental income and $420 of foreign interest during the resident period. Those sources total $31,020 before their detailed tax treatment is reviewed.
The file also contains $18,000 of foreign employment income from the earlier non-resident period. That amount stays separately identified for the applicable return and credit review. It is not automatically added to the $31,020 as though every source belonged to the same reporting period.
Retain currency and property information
Keep original-currency statements and the conversion evidence used. Some property owned when Canadian residence begins may need a supported value at that date for future cost calculations. Record the assets and questions rather than waiting until a later sale to reconstruct the history.
Include relevant spouse or common-law partner information, even when the other person has a different residence history. Foreign tax, treaty and foreign-property reporting issues may require additional expertise. The preparation engagement should make that scope clear.
Label the year and confirm the filing process
For an ordinary 2025 return, the April 30, 2026 filing deadline is already past as of September 6. If that first return remains unfiled, identify it directly rather than calling it a 2026 return. Self-employed and other special circumstances require the applicable deadline review.
Records for the 2026 tax year can be organized now for later preparation. Confirm the actual filing method and current guidance when it is time to submit. The ordinary enquiry form is for a brief description; residency documents and tax statements belong in the subsequently agreed document-sharing process.
Put this into practice
Sources and current guidance
A practical next step
Bring the records you have.
We can identify missing documents, agree on the scope and organize the next tax preparation step.
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