
Newcomers to Canada may be: permanent residents (including people who have received "approval-in-principle" from Immigration, Refugees and Citizenship Canada to stay in Canada), refugees (protected persons), temporary residents (including student, worker, or temporary resident permit holders). The Canada Revenue Agency (CRA) considers you a newcomer to Canada for the first year you are a resident of Canada.
Canada has benefits and credits to help financially support you. You or your spouse or common-law partner must be a resident of Canada for income tax purposes.