Once you are a resident in Canada, the government levies taxes on all your worldwide income. Basically what this means is that you don't have to report on your Canadian return any income you earned before you came to Canada. However, after you arrive in Canada you are taxed on all income earned in Canada as well as any income you earn in other countries. All this income must be reported on your Canadian tax return.

In the year you become a Canadian resident, enter the date you became resident on page 1 of your tax return. Becoming a Canadian citizen is not the same as becoming a Canadian resident for tax purposes. As soon as you set foot in Canada and establish residential ties here (that is, you are coming to live here), you are taxable in Canada. It does not matter whether you are a citizen of Canada. Even if you are a refugee, have applied for or received landed immigrant status, or have received "approval in principle" from Citizenship and Immigration Canada to stay in Canada, you must file a tax return and report all your worldwide income in Canada.

Once you come to Canada you should apply for a social insurance number (SIN). This is a personal identification number used for income tax and benefits purposes. You can apply for a SIN through any Human Resources Development Canada (HRDC) office (look in your Blue Pages!). If you don't have a SIN by the time you must file your tax return, you're not off the hook for filing. You should still file your return and attach a note stating you've applied for, but have not yet received, your SIN.