Whether you can get a tax refund depends on your visa status and income type

If you worked in Canada on a temporary visa, you may be owed a refund from the Canada Revenue Agency (CRA). The key factor is whether you earned employment income or self-employment income during your stay. Tourists who only received investment income or had no Canadian income do not file a Canadian tax return and have nothing to refund.

The process is the same as for residents: you file a tax return, CRA processes it, and if you paid more tax than you owed, they send the difference back. The main difference is where you file from and how you receive the money. You do not need to be a Canadian citizen or permanent resident to get a refund, but you do need a Social Insurance Number (SIN) or Individual Tax Number (ITN).

Key Takeaways

  • You can get a Canadian tax refund as a tourist if you earned employment or self-employment income and paid tax on it, but not if you only received investment income or had no Canadian earnings.
  • You need either a Social Insurance Number (SIN) or an Individual Tax Number (ITN) to file a return; tourists typically receive an ITN when they first work in Canada.
  • You can file your return online through CRA's NETFILE system, by mail, or through a tax professional, and you can do this from outside Canada after you leave.
  • CRA sends refunds by direct deposit to a Canadian bank account, cheque by mail, or in some cases to a non-resident account; processing takes four to six weeks after they receive your complete return.
  • If you left Canada without filing, you can still file a return up to six years after the tax year ended, though CRA may charge interest on late payments.

Who needs to file a Canadian tax return as a tourist

You must file a return if you earned employment income (wages from an employer) or self-employment income (money from running a business or freelance work) in Canada during the tax year. Your employer will have deducted tax from your paycheque, which is why you are likely owed a refund. If you earned less than the basic personal amount for that year (roughly $15,000 in 2023, but this changes annually), you may still want to file because you will get the refund back.

You do not need to file if you only received investment income such as interest or dividends, or if you had no Canadian income at all. Tourists who visited Canada, spent money, and left without working do not file a Canadian return.

Getting a Social Insurance Number or Individual Tax Number

To work legally in Canada and to file a tax return, you need either a Social Insurance Number (SIN) or an Individual Tax Number (ITN). Most tourists on a work permit receive a SIN when they start their job; your employer will usually help you get one. You apply at Service Canada, either in person at a Service Canada office or by mail, and you need your passport, work permit, and proof of Canadian address (a lease, utility bill, or letter from your employer).

If you left Canada before getting a SIN and now want to file a return, you can request an ITN from CRA instead. An ITN is a temporary number used only for tax purposes. You request it on your tax return itself, or you can call CRA at 1-800-959-5525 and ask them to assign one before you file. This process takes a few weeks.

Filing your return from outside Canada

You can file your Canadian tax return from anywhere in the world, and you can do this after you have left Canada. The fastest method is NETFILE, CRA's online filing system. You log in with your CRA user ID and password (or through a partner service like Sign-In Partner), upload your documents, and submit. NETFILE is open from early February through the end of June each year. If you do not have a CRA account yet, you can create one online or by phone.

If you cannot use NETFILE, you can mail a paper return to CRA. Print the forms from the CRA website, fill them out by hand or on your computer, sign them, and mail them to the address listed on the form (it varies by province). Mail from outside Canada takes longer — allow four to eight weeks for delivery plus processing time.

You can also hire a tax professional or accountant to file on your behalf. Many firms offer remote filing for non-residents and charge a flat fee or hourly rate. This is useful if your situation is complex, such as if you worked for multiple employers or had self-employment income.

What documents you need to file

Gather your T4 slip (or T4A if you were self-employed or a contractor) from each employer. This form shows how much you earned and how much tax was deducted. Your employer must send it to you by the end of February following the tax year. If you do not receive it, contact your employer or call CRA to request a copy.

You will also need proof of any deductions you are claiming, such as receipts for work-related expenses if you were self-employed, or tuition receipts if you paid for education. Keep these documents for your records; you do not usually mail them with your return, but CRA may ask for them later.

If you do not have a Canadian address, use the address of a friend, family member, or your last Canadian address. CRA will mail your refund cheque there, or you can arrange direct deposit to a bank account (see below).

How your refund is sent and how long it takes

CRA processes returns in the order they are received. If you file online through NETFILE, processing usually takes four to six weeks. Paper returns take longer — expect six to eight weeks from the date CRA receives them, plus mail delivery time.

Your refund can be sent by direct deposit to a Canadian bank account, cheque by mail, or in some cases to a non-resident account at a Canadian bank. Direct deposit is fastest and safest; you provide your bank account number and routing number when you file. A cheque takes longer because it must be mailed to your address, and if you are outside Canada, international mail adds weeks.

If you do not have a Canadian bank account, you can ask CRA to mail a cheque to an address outside Canada, though this is slow and the cheque may be difficult to cash in your home country. Some banks will not cash a cheque drawn on a Canadian bank if you do not have an account there. A better option is to ask a Canadian friend or family member to receive the cheque and transfer the money to you, or to open a Canadian bank account online before you file (some banks offer this to non-residents).

What to do if you left Canada without filing

You can still file a return up to six years after the tax year ended. For example, if you worked in Canada in 2021 and left without filing, you can file a 2021 return anytime before the end of 2027. CRA will still send you a refund if you are owed one, but they may charge interest on any taxes you owed and did not pay on time (though interest is not charged on refunds).

File as soon as you can, because the longer you wait, the more interest may accumulate if you owed taxes. If you are unsure whether you owe money or are owed a refund, call CRA at 1-800-959-5525 and give them your name, date of birth, and SIN or ITN. They can tell you whether you have a balance owing or a refund waiting.

Frequently Asked Questions

Do I need a Canadian address to get a refund?

No. You can use any address — a friend's Canadian address, a family member's address, or an address outside Canada. If you use an address outside Canada, mail will take longer. Direct deposit to a Canadian bank account is faster if you have one.

What if my employer did not give me a T4 slip?

Contact your employer and ask for it. If they do not respond, call CRA at 1-800-959-5525 and report the missing T4. CRA can contact your employer or issue you a copy based on their records. This may take a few weeks.

Can I file a return if I do not have a Social Insurance Number?

Yes. Request an Individual Tax Number (ITN) from CRA when you file your return, or call 1-800-959-5525 before you file and ask them to assign one. CRA will give you a number to use on your return.

How do I know if my refund has been processed?

Log into your CRA account online and check your tax account. It shows the status of your return and when your refund was sent. If you do not have an online account, call CRA at 1-800-959-5525 and provide your name, date of birth, and SIN or ITN.

What if I worked in more than one province?

File one federal return and one provincial return for the province where you lived on December 31 of that tax year. If you moved between provinces during the year, you file in the province where you ended the year. Include all T4 slips from all employers on both returns.