This document provides information about filing income taxes in Canada. It discusses what is involved in the tax filing process, who should file taxes, benefits of filing taxes such as tuition credits and refunds, and practical information about the SCSU's free tax filing program including dates, required documents, and responsibilities after filing.

1. Income Tax Filing Info
Session for First Time &
Returning Filers SCSU
DATE
Kaleab Mulatu
SR ASSOCIATE

2. Scarborough Campus Students’
Union (SCSU)
Elected Student Body Manage Student Center
Own Rexes Den
Advocate for YOU! Services
• Extended health & dental plan
• Scupons Lockers
• Discount TTC Metropasses

3. Website - http://scsu.ca/taxclinic/

4. AGENDA
 What is involved in filing taxes in Canada?
 SCSU’s FREE Tax Filing Program
 Who should file taxes?
 Why file taxes in Canada?
 How do you file my taxes?
 When do you file taxes?
 What do you need to file my taxes?
 What happens after you file my taxes and what are your
responsibilities to CRA?
 Questions

5. What is involved in filing taxes in
Canada?
Legislated by the Federal Government through the CRA
Self Assessment System
Individuals complete their tax return to:
 report their annual income
 calculate whether they owe tax or will receive a refund from
the Canadian government
In March 2013, we will file for the previous tax year (from
January 1, 2012 to December 31, 2012)

6. What is involved in filing taxes in
Canada?
Completion of a T1 General
 2012 income tax package
What is this?
 4-pg booklet
 schedules

7. SCSU’s FREE Tax Filing Program
FREE Program to assist UTSC Students with the process of filing their
taxes
DATE– March 4TH – 15TH, 2013
LOCATION – BV Computer Labs
TIME – 11am-5pm daily (until 7pm Wednesdays)
First-come first-served basis
Allow for 45 minutes – 1 hr per tax year

8. Who should file taxes?
ALL undergraduate students at UTSC
 International students are considered temporary residents due
to ‘significant ties’ to Canada
 I.e. attending university in Canada
 belongings, clothes, furniture in Canada
ALL Residents of Canada, are required to file their taxes

9. Why Should You File Your Taxes?
No income ? (Jan 1st 2012-Dec 31st 2012)
Still eligible to claim certain credits:
 GST/HST Credits for being low income
 Tuition Credits
 Ontario Property Credits if you rent or live on-campus
 Ect…

10. Benefits of Filing Taxes
GST/HST Tax Credit
Eligibility
 Be at least 19 years of age before April 1, 2013
What’s in it for you
 $60-$100 FOUR times per year!
 Paid every quarter in 2013 (July, October, January, April)
Ontario Sales Tax Credit (OSTC)
 Be at least 19 years of age before April 1, 2013
 Paid every quarter in 2013 (July, October, January, April)

11. Benefits of Filing Taxes cont.
Tuition Credits (T2202A)
 Using your tuition credits to eliminate or reduce the
amount of taxes you have to pay when filing your taxes
in the future
Useful if you plan on working in Canada after
graduation! Save on taxes payable to the
Canadian government!!

12. Property Tax Credits
Off-
Campus Campus
Residence
(renting)
you are eligible to
claim a portion of
You will receive an
the rent you have
automatic $25
paid for the tax year
refundable credit when To be eligible for
when you file your
filing your taxes the property tax
taxes
credit, you must
Typically students have rental
No need to keep you receive a $200- receipts from
receipts as this $400 refundable your landlord that
information is available credit depending are recognized by
through ROSI on total rent paid in the Canadian
2011 Revenue Agency
(CRA)

13. Sample Rental Receipt
Name of Amount and of rental
Address
tenant(s) whodate of reach
unit
the receipt payment
applies to received for any
rent/rental
Name of the
deposit to the
landlord landlord
Signature of the
landlord

14. How Will They Know Who I Am?
A 9-digit number to Identify you for tax purposes
 A Social Insurance Number (SIN#)
 An Individual Tax Number (ITN#)
Must enter either SIN or ITN
as identification for CRA

15. Identification – First Time Filers
Canadian residents are required to have a SIN number to
file taxes
International students who do not have a SIN, must apply
for an Individual Tax Number (ITN) immediately
this takes 4-8 weeks to received from CRA by mail

16. First Time International Filers ONLY
If you are not eligible for a SIN
 Apply for an Individual Tax Number (ITN)
 Form T1261

17. Identification – Returning Filers
 Expired SIN Cards may still be used for tax filing purposes
ONLY
 If you have obtained a SIN Card recently and you filed your
taxes using an ITN last year, you will have to include a letter
with your return informing the CRA of this change
 If you have lost your SIN or ITN, please contact the ISC for
further instruction

18. Getting Ready to file your taxes
Some things you need to know…

19. When Must I File My Taxes?
 Taxes are filed on an annual basis
 All tax forms are due on or before April 30th of every year
If you owe the Canadian government money and are late in paying:
 you will be charged interest of 5% on your payments
 PLUS 1% for each month up to 12 months

20. What do I bring to the SCSU Income
Tax Clinic
1. Uof T student T-Card
2. Passport (only required for International Students at UTSC)
3. Individual Tax Number (ITN) letter or Social Insurance Number (SIN)
card
4. Direct Deposit Information or VOID Cheque (Account #, Branch #, &
Institution #)
5. Your Canadian mailing address for the Summer 2013
6. Rental receipts for any off-campus housing or a copy of
cancelled/returned cheques/money orders/bank drafts you used to
pay your landlord

21. What do I bring to the SCSU Income
Tax Clinic
7. T2202A – 2011 (printed from ROSI under “tax forms”)
8. T5 Slips
9. TTC Monthly Passes,TTC Weekly Passes, or Go Transit Monthly Passes
and receipts
10. T4 Slip
11. Any receipts of charitable donations you made
12. 2010 Notice of Assessment (if you filed your income tax return last
year)
13. Your CRA Netfile access code
*if you have previously
filed your taxes before and
want to file electronically

22. Bank Deposit Information
Call your bank and ask for:
 Your Account Number
 Branch Number
 Institution Number
OR
Brink us a photocopy VOID Cheque

23. SCSU Income Tax Clinic
Dates: March 4th – 15th, 2013
Time: 11am – 5pm weekdays (open until 7pm Wednesdays)
Location: BV Computer Labs

24. IMPORTANT REMINDER!!!
The Canadian Revenue Agency can choose to review your file for
up to six (6) years from the time you file your taxes.
It is important that you keep all copies:
 Tax returns
 All documents that you submit
up to six (6) years from the time your taxes are filed.

25. BE AWARE!!!
You can be audited up to 6 years after filing your taxes .
If you can not produce proof and receipts you will be asked to:
 pay back any credits and refunds
 PLUS interest from the date the money was issued to you by CRA

26. Questions?

27. International Students
ITN Application form
Site: http://www.cra-arc.gc.ca/E/pbg/tf/t1261/t1261-12e.pdf

28. Certified Copy of Passport for ITN
Application
 Bring your original passport, Study Permit AND completed ITN
application to a Professor at UTSC
 Ask them if they would be willing to make a photocopy for you
 The Prof. must then sign the photocopy saying it is a “true copy of the
original passport”
 The Prof. must also sign and date the photocopy stating their
position at UTSC
NOTE: this should be free of charge BUT all professors may not have time
or access to a photocopier to do this for you.
You may also pay a lawyer or Notary Public $30-100 to
make each “certified copy” – contact the ISC for a list
of local lawyers and Notary Public officials you can
use

29. Mailing my ITN Application
From: Student’s Full Name
Address
Toronto, Ontario
M1C 1A4 <postal code>
Canada
To: International Tax Services Office
Returns Processing Division
Standard Letter Costs 2204 Walkley Road
$0.59
Ottawa ON K1A 1A8
-
- Canada

30. Questions?
Website: http://www.scsu.ca/taxclinic
Email: taxclinic@scsu.ca
Visit weekly office hours – Room SL 116
 Mondays 11am – 1pm
 Wednesdays 12pm – 2pm