Income Tax is the percentage of your income that is collected by the Canadian Customs and Revenue Agency (approx. 30%). Personal income tax is payable at the time the income is earned, and when you work in Canada your employer should deduct tax at source at the required rate. If you have paid too much tax (or too little!) you should file an income tax return. The deadline for filing a personal tax return is April 30^th each year (for the year ended as of December 31^st). To file your tax return you will need to determine whether your status in Canada is "Resident" or "Non Resident" - there is a form that can be completed to assist in determining this (NR74 - Determining Your Residency Status).  When you have determined your status (which may depend on things like the actual number of days you have spent in Canada, etc.) you can get the correct income tax package to help you prepare and lodge your return. When you work, you will receive an "information slip".  This is prepared by your employer, and the most common information slip is the T4, which shows your employment income and payroll deductions for a tax year. You will need your information slips to complete your return.  There are a number of tax agents that can assist you in determining what refund may be due to you and arranging your lodgment, or you may want to handle it yourself. Tax refund agents charge about $60. Note: If someone works from September - March, they need to do one for Sep - Dec 31^st and one the following year for Jan – March. To download all info about tax go to: http://www.cra-arc.gc.ca/menu-eng.html. Tax advantages of being a non resident decrease after staying more than 183 days, more information can be obtained from the Canada Customs and Revenue Agency at: http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html.