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The short answer
Income you earned in Nigeria before you became resident in Canada is not taxed in Canada. You still report it: the CRA asks newcomers to state income earned outside Canada for up to two years before becoming resident, even if it was nil, because it uses that figure to work out benefits such as the Canada child benefit and the GST/HST credit. From your residence date onwards, you report and pay Canadian tax on your income from everywhere, including Nigeria.
The rule in one line
Your first Canadian return covers you as a part-year resident. Before your residence date you were a non-resident, and Canada generally taxes non-residents only on certain Canadian-source income. After that date you are taxed on world income. The CRA’s newcomers page says plainly that you do not pay Canadian tax on income earned before you became a resident, while its guide to completing a newcomer’s return says world income is reported from the residence date.
Two different uses of pre-arrival income
| Taxed in Canada? | Reported to the CRA? | Why | |
|---|---|---|---|
| Nigerian salary, Jan to the day before you became resident | No | Yes, as foreign income for benefits | Benefit calculations need a household income figure |
| Nigerian salary or rent after your residence date | Yes | Yes, on the return in Canadian dollars | You are now taxed on world income |
| Canadian-source income before arrival (rare) | Possibly | Yes | Non-residents can owe tax on some Canadian income |
The benefits reporting is done on the benefit application forms: RC66 with Schedule RC66SCH for the Canada child benefit, or RC151 for the GST/HST credit if you have no children eligible for the CCB. The CRA newcomers page says to report income earned outside Canada for up to two years before you became resident, for you and your spouse, and to enter nil if there was none. Our guide to world income on your first CCB application walks through the schedule.
Your residence date
For most permanent residents the residence date is the day you arrive to settle and establish significant ties, such as a home, a spouse or dependants in Canada. Write it on the first page of the return. If you visited earlier, for example to land and then went back to Nigeria to wind up, the date is usually when you came back to live, not the landing stamp. When it is unclear, the CRA’s residency guidance is the place to start; ties matter more than paperwork.
Other first-year rules that catch newcomers
Assets you bring with you
The CRA’s newcomer guide says that if you owned certain property when you became resident, such as shares, jewellery or a collection, you are treated as having sold it and bought it back at fair market value on your residence date. That sets your Canadian cost. A gain that built up while you lived in Nigeria is therefore not taxed in Canada later. Keep a record of the value on that date, for example a broker statement or valuation.
Foreign property reporting
You do not file Form T1135 for the year you first became resident. From the next year, if the total cost of your foreign property, Nigerian bank accounts included, goes above C$100,000 at any time, you file it, using the value on your residence date as cost. See whether Nigerian bank accounts count for T1135.
RRSP and credits
The newcomer guide says that, generally, you cannot deduct RRSP contributions in your first year of filing, because RRSP room is built from earned income reported on earlier Canadian returns. If you paid Nigerian tax on income after your residence date, you may claim a foreign tax credit on Form T2209.
A worked example
Example only. Ada earned a Nigerian salary until 31 July 2025, flew to Calgary and became resident on 10 August 2025. From September she earned C$24,000 in Canada. She also received C$600 of interest on a Lagos savings account between August and December.
- Nigerian salary January–July: not taxed in Canada; reported in Canadian dollars on her RC151 or RC66SCH as income before arrival.
- Canadian salary C$24,000: taxed in Canada.
- Lagos interest earned after 10 August, C$600: taxed in Canada, reported on line 12100; any Nigerian withholding on it may be claimed as a credit.
- Return due 30 April 2026, as with any 2025 return.
Conversions use the Bank of Canada rate for the day each amount was received, or another rate the CRA accepts under its reporting-currency folio.
What to check first
- Fix your residence date and keep evidence: flight, lease, job start.
- Gather Nigerian payslips and statements for the two years before arrival.
- Apply for benefits with the right form and report pre-arrival income, even if nil.
- Record the market value of assets you brought.
- From the next year, track the cost of your Nigerian accounts against the T1135 threshold.
Where Pryme fits
Benefit forms and the return both need clean figures. A Pryme multicurrency account keeps naira and Canadian dollar money separate, and you can generate verifiable statements with VerifyDoc.ai to show what arrived and when. For staying on top of deadlines, the Personal Assistant can prepare reminders; nothing moves without your approval.
Questions people ask
Do I pay Canadian tax on money I earned in Nigeria before moving?
No. The CRA says income earned before you became resident is not taxed in Canada. You report it on benefit applications so the CRA can calculate benefits.
What date do I put as my entry date on my first tax return?
The date you became resident, usually when you arrived to live and set up significant ties. Keep proof such as a lease or job start date.
Do I report my spouse’s Nigerian income too?
Yes, on the benefit forms. The CRA asks for both spouses’ income earned outside Canada before arrival, even if it was nil.
When is my first Canadian tax return due?
By 30 April of the year after you arrive. If you arrived in 2025, your 2025 return was due on 30 April 2026.
Sources
- CRA: Benefits, credits and taxes for newcomers (modified 3 Aug 2026) · accessed Oct 2026
- CRA: Completing your return as a newcomer (modified 17 Sep 2026) · accessed Oct 2026
- CRA: Canada child benefit, how to apply (modified 22 Oct 2026) · accessed Oct 2026
- CRA: Questions and answers about Form T1135 (modified 19 Oct 2026) · accessed Oct 2026
- CRA Income Tax Folio S5-F4-C1, Income tax reporting currency · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.