Newcomers to Canada (immigrants)
https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving-entering-canada-non-residents/newcomers-canada-immigrants.html
Do you have to file a tax return?
"Even if you have not received income in the year, you have to file a tax return to continue receiving the benefit and credit payments that you are entitled to."
For the part of the tax year that you WERE a resident of Canada
You have to report your world income (income from all sources both inside and outside Canada) earned after becoming a resident of Canada for income tax purposes on your Canadian tax return.
Federal foreign tax credits (Form T2209)
After you become a resident of Canada, you may receive income from the country where you used to live or from another country. This income may be subject to tax in Canada and the other country. This could happen if:
- no tax treaty exists between Canada and the other country; or
- there is no provision in the tax treaty that prevents both countries from taxing the type of income you received.
If this is your situation, you may be able to reduce the amount of federal tax you have to pay in Canada by claiming a federal foreign tax credit for the foreign tax you paid. For more information, go to Line 405 – Federal foreign tax credit.
Determining Residency for Canadian Taxation Purposes
http://www.pushormitchell.com/2014/05/determining-residency-canadian-taxation-purposes/
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