Working in Canada

Volunteering is a great way to gain unpaid work experience and contribute to a cause you believe in.

International students are allowed to do volunteer work, but please be aware that not all unpaid work experience is considered volunteer work.

More information is available on the IRCC website.

Please make sure you understand the restrictions associated with volunteer work BEFORE starting any unpaid work experience in Canada, and never work without the proper authorization.

Working in Canada when you are not authorized may result in enforcement action taken by the Canada Border Services Agency (CBSA). It could also negatively impact your current temporary resident status and any future applications you make under the Immigration and Refugee Protection Act and its regulations.

As an international student, your primary purpose in Canada must be to study, and you must be able to cover all the costs of your studies without relying on employment income.

However, there are some specific options available for gaining paid work experience in Canada as an international student.

Information about these options is available on the IRCC website.

Please make sure you understand the restrictions associated with these options BEFORE starting any paid work experience in Canada, and never work without the proper authorization.

Working in Canada when you are not authorized may result in enforcement action taken by the Canada Border Services Agency (CBSA). It could also negatively impact your current temporary resident status and any future applications you make under the Immigration and Refugee Protection Act and its regulations.

You may be eligible to work on campus without a work permit if you meet all of the following conditions:

• You hold a valid study permit that includes a condition stating you may work on campus 
• You are a full-time student at UVic*
• You have started your program of study
• You have a Social Insurance Number (SIN)

*Exception:
✓  If you were a full-time student in all academic terms of your program, but you are studying part time in your final term only to complete your program of study, you can still work on campus.

The definition of on-campus work is available on the IRCC website.

There is no limit to the number of hours that eligible students can work on campus without a work permit. However, you must not allow on-campus work to jeopardize your studies. As an international student, your primary purpose in Canada must be to study.

You may work off campus without a work permit if you meet all of the following conditions:

• You hold a valid study permit that includes a condition stating you may work off campus 
• You are a full-time student at UVic*
• Your program of study is at least six months long and leads to a degree, diploma, or certificate.
  • Note: This also applies to exchange students studying at UVic through an exchange agreement. It does not apply to visiting students, study abroad students, or visiting research students.
• You have started your program of study
• You have a Social Insurance Number (SIN)

*Exceptions:
✓  If your program includes regularly scheduled breaks, your eligibility to work depends on your enrolment status before and after the break. For details, see “Off-campus work during regularly scheduled breaks” below.
✓  If you were a full-time student in all academic terms of your program, but you are studying part time in your final term only to complete your program of study, you can still work off campus up to 20 hours per week.

Off-campus work during regular academic sessions

Normally, eligible students can work off campus without a work permit up to a maximum of 20 hours per week during regular academic sessions.

IRCC temporary public policy for off-campus work: From November 15, 2022 to December 31, 2023, eligible students may work unlimited hours off campus during regular academic sessions if meeting all of the following criteria for IRCC's temporary public policy, in addition to the normal off-campus work eligibility requirements listed above:

• You must hold a valid study permit, and
  • Your application for this study permit must have been received by IRCC on or before October 7, 2022.
  • If you have extended your study permit, IRCC must have received your application for extension on or before October 7, 2022.
  • Your study permit must include a condition indicating you may work off campus.

If you meet the eligibility requirements to work off campus but do not meet the additional criteria to work unlimited hours under the temporary public policy, you must limit your off-campus work to a maximum 20 hours per week during regular academic sessions.

Off-campus work during regularly scheduled breaks

There is no limit to the number of hours eligible students can work off campus without a work permit during regularly scheduled breaks. To legally work full time during a regularly scheduled break, you must be a full-time student immediately before and immediately after the break.

• Reading breaks, winter breaks and inter-session breaks are examples of regularly scheduled breaks at UVic.
• Undergraduate degree-seeking students: The summer session can be considered a regularly scheduled break, as long as your program allows it, and provided you are a full-time student during the winter session immediately before and immediately after that summer session.
• Graduate degree-seeking students:You must maintain continuity of registration in your program and therefore summer session is not considered a regularly scheduled break.

If work experience, such as co-op work terms or internship placements, are part of the curriculum for your program of study, you must apply for a co-op work permit. You will also need a Social Insurance Number (SIN) to receive remuneration. 

To be eligible for a co-op work permit, you must have a valid study permit. In addition, the work experience must be an essential part of your program of study at UVic and must not be more than 50% of the total program.

Instructions and requirements for a co-op work permit application are available on the IRCC website. You may be required to give biometrics (fingerprints and a photo) Refer to the IRCC website to find out if you need to complete this procedure. Keep in mind that estimated application processing times do not include the time needed to complete biometrics. 

You must include a letter in your application stating that the work experience is an essential part of your program of study at UVic. Contact your Co-op office or the academic unit responsible for your program of study to request this letter.

IRCC temporary public policy on off-campus work

If you meet the eligibility criteria to work unlimited hours off campus under IRCC's temporary public policy from November 15

If you want to stay in Canada and work after you complete your program of study, consider applying for a post-graduation work permit. To qualify for the post-graduation work permit, you must meet the eligibility requirements.  

This is a once in a lifetime opportunity. Students who were issued a post-graduation work permit following a previous program of study are NOT eligible to apply again.

Instructions for a post-graduation work permit application are available on the IRCC website. You may be required to give biometrics (fingerprints and a photo). Refer to the IRCC website to find out if you need to complete this procedure. Keep in mind that estimated application processing times do not include the time needed to complete biometrics. 

You must include in your application a transcript with your final grades and a degree completion letter stating that you have successfully completed all the requirements for your program of study at UVic. 

Undergraduate degree-seeking students:  After you receive your final grades on Online Tools > Student Services, request a transcript and a degree completion letter or through Online Tools > Student Services.

Graduate degree-seeking students:  After you receive your final grades on Online Tools > Student Services, request a transcript and a degree completion letter or through Online Tools > Student Services.

Exchange and study abroad students are NOT eligible for a post-graduation work permit.

To find a job, you need a resume and cover letter that will impress Canadian employers.

You also need to be able to communicate your competencies during an interview. Your competencies are the knowledge, skills, and attributes you can offer an employer.

Co-operative Education Program & Career Services (Co-op & Career) is an amazing resource available to all UVic students and alumni, offering resources such as one-on-one coaching sessions, free career workshops, and self-paced online career programs.

Visit the Co-op & Career website to:

• find volunteer opportunities at UVic, in Victoria, and across Canada
• learn about the Co-operative Education Program (Co-op), which is an excellent opportunity to gain paid work experience in your field of study
• learn about the Work Experience Program (WEP), which is a shorter, more flexible alternative to Co-op

If you can't find the answers you are looking for on the Co-op & Career website, visit or contact the appropriate office.

The UVic Work Study Program provides financial assistance through on-campus, part-time employment opportunities for UVic students with documented financial need.

You must have proper work authorization to work on-campus. Refer to the Can I work in Canada section above for detailed information about on-campus work conditions. 

A Social Insurance Number (SIN) allows you to be paid for work and access government programs.

Your Social Insurance Number (SIN) is confidential and needs to be protected. You should be cautious about providing your SIN to people you do not know, including over the phone to suspicious callers. Refer to our "In the Know: Advice for International Students" article for information about fraud prevention. 

If an organization asks you for a SIN, and it is not legally required, you can explain that you prefer not to provide it and offer different proof of identity. 

More information about protecting your SIN is available on the Government of Canada website. 

You can apply for a SIN online, by mail, or in person at a Service Canada Centre. For instructions on how to apply, visit the Service Canada website.

If you choose to apply for a SIN in person at a Service Canada Centre, please make sure to follow all public health guidelines. Currently, Service Canada requests that you make an appointment by filling out the Service Request Form. If you have the required documents, you will get a SIN during your visit. There is no fee to apply for a SIN.

The Victoria Service Canada Centre is located in the Bay Centre (1150 Douglas Street) on the 4th floor, in Suite 450. 

Your SIN will be issued on a confirmation of SIN letter. Service Canada no longer issues plastic SIN cards.

To qualify for a SIN as an international student, you must have a valid passport and one of the following documents issued by IRCC:

• valid work permit
• valid study permit that clearly states you are authorized to work in Canada
• valid visitor record that clearly states you are authorized to work in Canada

You must provide your original documents when you apply in person. Photocopies are not accepted.

If you do not have a valid work permit, and your study permit does not clearly state that you "may accept employment" or "may work" in Canada, you must obtain a new study permit with corrected wording.

Consider the following options:

Option 1: Request a correction from the Canada Border Services Agency (CBSA)

Choose Option 1 only if your study permit was issued recently at a Canadian port of entry, if you were eligible to work in Canada as an international student when your study permit was issued, and if you are in urgent need of a SIN. If your request is not successful, choose a different option.

• Visit the Canada Border Services Agency (CBSA) office at 400 - 1321 Blanshard Street to explain your situation and request a new study permit.

Option 2: Apply to change your study permit conditions

Choose Option 2 if you were not eligible to work in Canada as an international student when your study permit was issued, but you have since changed your program of study so that you are now eligible.

• Submit an application to change the conditions of your study permit.
• Instructions and application requirements are available on the IRCC website.
• You must include in your application a study permit information letter and a verification of enrolment that confirms your registration status at UVic is full-time.
• Request these documents through Online Tools > Student Services > Online Request Forms.

Option 3: Apply to amend your study permit

Choose Option 3 if you were eligible to work in Canada as an international student when your study permit was issued.

• Submit an application to amend your study permit.
• Instructions and application requirements are available on the IRCC website.
• You must include in your application a study permit information letter and a verification of enrolment that confirms your registration status at UVic is full-time.
• Request these documents through Online Tools > Student Services > Online Request Forms.
• You must also include in your application a copy of the study permit information letter you included in your original application for the study permit you now need to amend.
• If you no longer have this letter, contact your UVic admission officer to request a copy.
• Make a copy or take a photo of your study permit before submitting the application by mail. You must include your original study permit in the package.
• Use a method that allows you to confirm successful delivery. We recommend Xpresspost or Registered Mail.

As an international student, you are a temporary resident of Canada, so your Social Insurance Number (SIN) begins with a “9” and should be valid for the same duration as your Canadian immigration document.

Whenever you extend your temporary resident status in Canada, and receive a new document issued by IRCC, you will need to update your SIN record. The process to update your SIN record is the same as the initial application process, and you will receive a new confirmation of SIN letter.

If you apply to extend your temporary resident status in Canada before your Canadian immigration document expires, and then your current document expires before you receive the new document, you will probably have maintained status (previously known as “implied status”).

If you are in Canada with maintained status, you may be allowed to continue studying or working until you receive your new document from IRCC, provided that you applied to extend your status in Canada before the expiry date and you have not left Canada.

When you receive the new document from IRCC you will need to update your SIN record with Service Canada. The process to update your SIN record is the same as the initial application process, and you will receive a new confirmation of SIN letter with an updated expiry date to match your new immigration document.

If your employer has questions about implied status and SIN, refer them to the Government of Canada website - Employers' responsibilities for information about SIN code of practice. 

A Social Insurance Number (SIN) allows you to be paid for work and to access government programs, but it does NOT give you authorization to work in Canada.

Check out the Can I work in Canada? section above to learn about volunteer work and paid work.

Working in Canada when you are not authorized may result in enforcement action taken by the Canada Border Services Agency (CBSA). It could also negatively impact your current temporary resident status and any future applications you make under the Immigration and Refugee Protection Act and its regulations.

If you still have questions after consulting the Service Canada website, contact Service Canada directly, Monday to Friday from 8:30am to 4:30pm, at 1-800-206-7218 (choose option 3).

When you are hired for a new job in Canada, your employer will ask you to complete TD1 forms to determine the correct amount of income tax to deduct from your paycheques.

Any deducted income tax will be sent to Canada Revenue Agency (CRA). You may be able to get back all or most of your deducted income tax by filing an income tax return.

Your employer may also deduct Canada Pension Plan (CPP) contributions and Employment Insurance (EI) premiums from your paycheques. These deductions are non-returnable. 

To file an income tax return in Canada means to submit income tax forms and related documents to Canada Revenue Agency (CRA).

You should also consult appropriate resources to confirm whether or not you have tax obligations in other countries.

Your ability to file an income tax return and your tax obligations are based on your residency status, which is based on the residential ties you have with Canada.

Your residency status for income tax purposes is not the same as your residency status for immigration purposes.

Visit the Canada Revenue Agency (CRA) website to confirm whether or not you must file an income tax return.

Even if you are not required to file an income tax return, you might want to for the following reasons:

• If you received employment income in Canada, and income tax was deducted from your paycheques, you may be able to get back some of the income tax as a refund.
• You can claim credits associated with being a student and paying tuition in Canada. You may not be able to use these credits yet, but you must claim them in the year you earn them. Unused credits can be saved up, rolled forward, and used to reduce income tax owed to CRA in future years.
• You might qualify for the goods and services tax/harmonized sales tax (GST/HST) credit and associated provincial credits. If you qualify, you will receive a payment four times per year.  
• If you have children and they are currently in Canada, you might qualify for the Canada child benefit (CCB) and associated provincial benefits. If you qualify, you will receive a payment every month.
• If you already registered for Fair PharmaCare and you want your coverage to continue.
• If you want to establish a history of filing income tax returns in Canada, which may be beneficial if you decide to apply for permanent resident status and eventually for citizenship.

If you have a spouse or common-law partner, they may also need to file a return. 

You may be eligible for credits and benefits, even if you have no income to report, but you must file an income tax return to claim them.

Each tax year is from January 1 to December 31.

Most income tax slips needed to prepare an income tax return for the previous tax year will be ready by February 28.

The deadline for most individuals to file their income tax return for the previous tax year on or before April 30 of the following year. For example, your 2022 personal income tax return will be due on April 30, 2023. 

The deadline for all individuals to pay an amount owing to Canada Revenue Agency (CRA) for the tax year is April 30 of the following year. For example, you must pay your tax owing for the 2022 tax year to CRA before April 30, 2023. 

Late submissions are accepted, but it is best to file before the deadline. There may be a penalty for filing after the deadline if you owe income tax to CRA. There may also be a cut-off for credits and benefits if you wait too long to file.

The income tax forms you need will depend on your residency status for income tax purposes and the province or territory you reside in during the tax year.  

If you are filing multiple years of tax returns, you need to use forms for each specific tax year.  

The following are examples of the most common documents for international students:

• Social Insurance Number (SIN) or Individual Tax Number (ITN)
• income tax slips
• receipts for charitable donations, medical expenses, child care expenses, etc.
• information about your spouse or common-law partner and dependent children
• copies of passports and immigration documents
• Notice of Assessment (NOA) or Reassessment (Note: NOA is not applicable for first time filers.)

Note: This is not a comprehensive list. Additional documents may be required.

Check out the Social Insurance Number section above for detailed instructions.

Most international students are eligible for a Social Insurance Number (SIN). Check out the Social Insurance Number section above for detailed instructions.

You should only apply for an Individual Tax Number (ITN) if you are not eligible for a SIN.

You will need a T1261 form. Use this form to apply for an ITN even if you are a Resident for income tax purposes.

You will also need certified copies of your passport and study permit. It may be possible to take your original documents to a Service Canada Centre to be certified.

There are two options for submitting this application:

• Mail it to the address on the back of the T1261 form.
• Include it in the same envelope with your income tax return.

Only use your ITN to file income tax returns until you are eligible for a SIN.

Most income tax slips for the previous tax year will be ready by February 28.

The following are examples of the most common income tax slips for international students:

• T2202 slips for tuition and education amounts
• T4 slips for employment income
• T4A slips for other income
• T3, T5, and T5013 slips for investment and trust income

This is not a comprehensive list. You may need additional income tax slips.

T2202 slips

• You should receive a T2202 slip from each Canadian post-secondary institution you attended during the tax year.
• For studies at UVic, you can print your T2202 slip from UVic Online Tools in the Student Services section under the Finances tab.
• If you have not received your T2202 slips for studies at other post-secondary institutions by February 28, contact each institution directly.

T4 slips

• You should receive a T4 slip from each Canadian employer you worked for during the tax year.
• For on-campus jobs, you can print your T4 slips from UVic Online Tools in the Student Services section under the Finances tab.
• If you have not received your T4 slips for off-campus jobs by February 28, contact each employer directly.

T4A slips

• You should receive a T4A slip from each Canadian funding organization who gave you a scholarship, bursary, fellowship, or research grant during the tax year.
• For UVic funding opportunities, you can print your T4A slips from UVic Online Tools in the Student Services section under the Finances tab.
• If you have not received your T4A slips for other funding opportunities by February 28, contact each funding organization directly.

T3 and T5 slips

• You should receive a T3, T5, and/or T5013 slip from each Canadian financial institution you received more than $50 of investment or trust income from during the tax year.
• If you have not received your T3, T5, and/or T5013 slips by March 31, contact each financial institution directly.

If you have never filed an income tax return, you will not have a Notice of Assessment or Reassessment.

If you filed an income tax return for a previous tax year, you should have received a Notice of Assessment or Reassessment as the official response from Canada Revenue Agency (CRA).

The information you need from your Notice of Assessment or Reassessment is the unused totals for your federal and provincial tuition and education credit amounts.

If you no longer have the Notice of Assessment or Reassessment from the last time you filed an income tax return, follow the instructions on the CRA website.

You may wish to file your income tax return online. Visit the Canada Revenue Agency (CRA) website for information and instructions.

If you are not eligible to file your income tax return online, you must send all forms and related documents by mail to the appropriate Tax Centre.

If you need to file income tax returns for multiple years at the same time, send all forms and related documents by mail to the appropriate Tax Centre together in one envelope, and include a cover letter to ensure the earliest tax year is processed first.

Income tax issues can be complicated and confusing. We strongly recommend getting help with preparing and filing your first income tax return so you don't miss out on refunds, credits, and benefits.

If you have a modest income and a simple income tax situation, you may be eligible to attend a free tax preparation clinic including the UVic School of Business tax clinics taking place from March 20-April 26, 2023. 

If you are not able or eligible to attend a free tax preparation clinic, you may wish to pay a tax professional to prepare your income tax return. Many companies and Chartered Professional Accountants (CPAs) provide this service:

• H&R Block and Liberty Tax Service are companies with locations across Canada.  
• Chartered Professional Accountants (CPAs) are recommended for complicated situations (self-employment, world income, foreign property, etc.)

Always identify yourself as an international student to Canada Revenue Agency (CRA) staff, tax preparation clinic volunteers, and tax professionals. Make sure the person assisting you is familiar with income tax obligations for international students.

It can take 6-8 weeks for Canada Revenue Agency (CRA) to process your first income tax return. For subsequent years, as long as you have a SIN, the processing time will probably be faster.

When CRA is finished processing your income tax return, you will receive a Notice of Assessment or Reassessment.

If you are a Resident for income tax purposes, and it is your first time filing an income tax return in Canada, please be sure to send applications for credits and benefits to the appropriate Tax Centre.

Refunds and payments for credits and benefits can be issued by direct deposit.

CRA offers My Account, which allows you to track your refund, view or change your income tax return, check your benefit and credit payments, set up direct deposit, and receive important messages. You must have a Social Insurance Number (SIN) to register for My Account.

Keep copies of everything for seven years, and keep CRA informed every time your mailing address changes.

The Canada Revenue Agency (CRA) provides a number of useful online resources for international students:

• Taxes for international students studying in Canada
• CRA webinar for international students (recording)
• CRA video gallery for individuals

If you still have questions after consulting the CRA website, contact CRA directly.