Do International Students in Canada Pay Taxes? What CRA Says

Often, yes. The Canada Revenue Agency (CRA) says that an international student's tax position depends on their residency status for tax purposes, not on their study permit, and that a student who settles in Canada is likely to be a tax resident who has to file a return and report income from everywhere, even without a job in Canada. Scholarships for full-time study are generally not taxed.

This page sums up what the CRA's own pages said when we read them on 30 October 2026. It is information only, not tax advice. The CRA is the final word, and for your own case you can ask the CRA or a qualified tax professional.

Who counts as a tax resident?

The CRA's page on taxes for international students (last modified 18 January 2022) says a student can be a resident, a non-resident, a deemed resident or a deemed non-resident. It depends on your residential ties with Canada:

• Significant ties: a home in Canada, a spouse or common-law partner in Canada, and dependants in Canada.
• Secondary ties: for example personal property, social ties, a Canadian bank account or credit card, a Canadian driving licence, and provincial health insurance.

The same page says a student with no significant ties who stays in Canada for 183 days or more in a year can be a deemed resident, and one who stays fewer than 183 days is generally a non-resident. Students who often leave Canada, or who move away when they are not at university, are less likely to have significant ties. If you want the CRA's opinion on your status, the page points to Form NR74.

The CRA's international student campaign page (modified 2 February 2026) puts it simply: residency for tax purposes is not the same as immigration status, and a student who sets up a life in Canada (somewhere to live, a bank account, ID) is likely a tax resident, who has to file a return and report income from all over the world.

Do international students pay tax on part-time work?

Yes, the CRA's pages treat earnings like any other income, under the rules for your residency status. The CRA's campaign page says that money from side work, such as freelancing or online platforms, must be reported too, and it lists getting back tax withheld from pay among the benefits of filing a return.

How many hours you may work is a separate question for IRCC, not the CRA. Our Canada cost of living article gives IRCC's current rule.

Are scholarships taxable in Canada?

Generally not, if you study full time. The CRA's guide P105, Students and Income Tax 2025 (modified 6 May 2026) says post-secondary scholarships, fellowships and bursaries are generally exempt when you were a full-time qualifying student, up to the amount meant to support your enrolment. It also says postdoctoral fellowships are taxable. P105 refers international students to the CRA's international student page as well, so read both.

Can an international student claim the tuition tax credit?

P105 explains the tuition credit for students who file. Your university gives you a tuition certificate (usually Form T2202), and you claim eligible fees on federal Schedule 11. The fees paid to each institution must be more than $100. The credit is non-refundable, worked out at the lowest federal rate (currently 15%), and unused amounts can be carried forward to later years or partly transferred (up to $5,000 of the current year's amount).

Do students get any money back from the government?

The CRA's 2024 tax tip for international students says filing can make eligible students entitled to benefit payments, and lists applying for a Social Insurance Number as the first step. The CRA's newcomers page (modified 3 August 2026) says the GST/HST credit is now called the Canada Groceries and Essentials Benefit (CGEB), and that new residents have to apply for it with Form RC151. Whether you qualify depends on your residency and income, which the CRA decides.

When is the tax return due?

For most residents, the return is due by 30 April of the following year: the CRA's newcomers page says so, and P105 gives 30 April 2026 for the 2025 tax year. If that date falls on a weekend or public holiday, the deadline moves to the next business day. The same page gives a different deadline, 15 June, for people who are self-employed.

What this means for a Pakistani family

Plan the budget on the costs, not on a tax refund or benefit. A part-time job in Canada can bring tax and a tax return with it, as the CRA pages above explain. If your child has a scholarship such as the Lester B. Pearson International Scholarship, the scholarship part is generally exempt for full-time study, but keep the award letter and the T2202 safe for the return. Our Study in Canada guide covers the wider costs, and our PGWP summary covers what official pages say about work after graduation. For health cover, see do international students in Canada get free healthcare.

Tax rules and benefit names change. Read the CRA pages above for the year you are filing, and ask the CRA or a qualified tax professional about your own case. 47 Fellows does not give tax advice.