If you’re leaving Canada after your IEC adventure, there are a few important things to do before you go. Taking care of these tasks before you leave can save you time and hassle later, especially when filing your final Canadian tax return from overseas.
Finish your Canadian commitments before going home
You do not need to officially notify the Canadian government that you are leaving permanently. However, it’s a good idea to tie up any loose ends before you go. For example:
- Cancelling your mobile phone plan.
- Cancelling Canadian credit cards you no longer need.
- Closing your Canadian bank accounts after paying off any outstanding balances.
- Cancelling your car insurance after selling your vehicle.
- Ending your rental agreement and giving the required notice.
- Cancelling subscriptions, memberships, and other recurring payments.
- Updating your address with organizations that may send important documents.
Your Social Insurance Number (SIN) automatically expires when your work permit expires, so there is nothing you need to do.
If you have savings accounts
You should notify the banks that you’ve left and provide your foreign address.
TFSA (Tax-Free Savings Account): This account is only tax-free for Canadian residents. Once you leave Canada, it becomes taxable, so it’s usually best to close it before leaving.
RRSP (Registered Retirement Savings Plan): You can generally leave this account open if your bank or brokerage allows non-residents to hold accounts. However, any withdrawals after leaving Canada are subject to a 25% withholding tax.
Do I get my CPP contributions back when I leave Canada?
No. Canada Pension Plan (CPP) contributions are not refunded when you leave Canada.
If you worked in Canada, CPP contributions were deducted from your pay and remain on your record. You may be able to claim a CPP pension later in life if you qualify, even if you no longer live in Canada.
If your home country has a social security agreement with Canada, your Canadian contributions may help you qualify for pension benefits. For more information about how this applies to you, please contact your country’s pension authority.
Keep your important documents
Don’t throw away any important paperwork before leaving Canada.
Even after you’ve filed your Canadian tax return, the Canada Revenue Agency (CRA) may ask for additional information or supporting documents. In some cases, they can review or reassess your return for up to six years. If this happens, it’s your responsibility to provide proof of any deductions or claims you made.
For this reason, take all important Canadian tax documents home with you and keep them for at least six years. >>This is the official record retention period from the CRA.
Digital copies are perfectly acceptable.
Most financial institutions allow you to download statements as PDF files, and there are plenty of free apps that let you scan paper documents into PDFs. Keeping digital copies makes it much easier to stay organized and access your documents whenever you need them.
Documents that support your tax return
Keep all documents that support the deductions and credits you claimed on your Canadian tax return, including:
- Employment expenses (including the T2200 form signed by your employer)
- Moving expenses
- Child care expenses
- Tuition and education (T2202 slips)
- Medical expenses
These documents are essential if the CRA ever asks you to verify your claims.
Documents that show your ties to Canada while you were there
- Copies of your work permit(s)
- T4 slips for all years and all employers
- Last paychecks from each employer
- Record of Employment (ROE)
- Notice of Assessment from all years
- Rental agreements with your name on them
- Bank statements from Canadian accounts
- Bill of Sale for any cars you purchased
- Vehicle registration
- Car insurance policy
- Copy of your Canadian driver’s license
- Mobile phone contract and phone bills
- Copy of your provincial health card (Canadian health insurance)
Download your Record of Employment (ROE)
If your home country has a social security agreement with Canada, you may be able to have the time you worked in Canada counted toward your pension or social security benefits back home.
Before you leave Canada, contact your home country’s pension authority to find out whether an agreement exists and which documents you’ll need. In most cases, you can apply once you’ve returned home.
If your country does not have an agreement with Canada, or you don’t plan to claim these benefits, you can skip this step.
What is a Record of Employment (ROE)?
A Record of Employment (ROE) is an official document that confirms your employment history in Canada. It shows the dates you worked for an employer and the reason your employment ended.
Every employer is legally required to issue an ROE whenever your employment ends, whether you resign, are laid off, or your contract finishes.
How to get your ROE
Most employers submit ROEs electronically to Service Canada. If they do, you can view and download them through your My Service Canada Account. Some employers may still provide you with a paper copy, but they are no longer required to do so.
It is a good idea to create a My Service Canada Account while you are still in Canada and download each ROE after leaving a job.
Important
Once your SIN has expired, you can no longer register for a My Service Canada Account. If you don’t already have one, make sure you create it before leaving Canada.
The following extra steps only apply if you have already filed a Canadian tax return.
Set up your CRA Account - if not already done so
Your CRA Account is your personal online account with the Canada Revenue Agency (CRA). It allows you to:
- View your tax returns
- Download T4 slips from all employers
- Download Notices of Assessment
- Receive official correspondence from the CRA
- Update your personal information
- Manage Direct Deposit
- Track your tax refund
Important
You can only register for a CRA Account after your first Canadian tax return has been processed.
Once your account is set up, the CRA will communicate with you through your CRA Account. The CRA does not send personal tax information by email.
To register for the CRA account, you’ll need the following information
- SIN
- Date of birth
- Last tax return (you’ll be asked for the amounts from that tax return)
If you need help with registration, > here < is a step-by-step guide.
>> You can also find more information on the official CRA website.
After registering, you’ll initially have limited access to your account. Once your identity has been verified, you’ll have full access to all CRA online services.
With full access, you can update your address, change your banking information, set up or remove Direct Deposit, and manage your tax information online.
If you have a CRA Account: Update your multi-factor authentication
The CRA uses multi-factor authentication (MFA) to protect your account. You can choose one of the following authentication methods:
- Authenticator app
- Phone
- Passcode grid
Many IEC participants choose to receive verification codes by text message when they first create their CRA Account. But this can cause log in problems once the phone number is cancelled.
Before cancelling your Canadian phone number, check which authentication method you’re using.
Can I access my CRA Account after leaving Canada?
Yes. You can continue accessing your CRA Account after leaving Canada, as long as you have already registered and can complete the sign-in process.
If your account is set up to receive codes by text message, you’ll lose access to your CRA Account once your Canadian mobile number is no longer active.
To avoid this, switch to either an authenticator app or the passcode grid before leaving Canada. Both options continue to work after you’ve left Canada and after your SIN has expired.
Set up, change or remove your Direct Deposit information
If you signed up for CRA Direct Deposit using your Canadian bank account, make sure your banking information is up to date before leaving Canada.
If you close your Canadian bank account without updating your Direct Deposit information, the CRA will continue trying to deposit any tax refund or benefit payments into that closed account. Resolving this from outside Canada can be time-consuming, and your payment may have to be reissued by cheque.
You have two options:
Option 1: Keep your Canadian bank account open
You can leave your Canadian bank account open until you receive your final tax refund. Once the refund has been deposited, you can transfer the money to your home country and close the account.
Option 2: Update your Direct Deposit
If you plan to close your Canadian bank account before your tax return is processed, update your Direct Deposit information with another eligible account before you leave Canada.
A popular option is Wise.
Wise (formerly TransferWise) is one of the world’s most popular international money transfer services, with millions of customers worldwide.
Transfer fees are very fair and depend on the amount, currency, and payment method.
If Wise is available in your home country, you can open an account and create Canadian banking details. You can then update your CRA Direct Deposit information to your Wise account before closing your Canadian bank account.
This allows you to continue receiving CRA payments after you’ve left Canada. Once the money arrives in your Wise account, you can transfer it to your bank account in your home country.
If you use the link below, Wise waives the fee on your first transfer of up to CAD $800.
Important: Before opening a Wise account, check that the service is available in your home country and supports the transfers you need.
Change your address
Before filing your final Canadian tax return, make sure the CRA has your current home address.
The CRA uses the address on file to send important letters, Notices of Assessment, and, if applicable, tax refund cheques. If your address isn’t up to date, your mail may be sent to your previous Canadian address or be returned to the CRA.
How do I change my address with the CRA?
Online
Log in to your CRA Account and update your address.
By phone
- Within Canada: 1-800-959-8281
- Outside Canada: +1-613-940-8495
By mail
Complete Form RC325 and mail it to the address listed on the form. Processing usually takes 6 to 8 weeks.
Stop your GST/HST credit payments
As of 2026 they are called Canada Groceries and Essentials Benefit (CGEB)
If you were eligible for the GST/HST (or new CGEB) credit, you may continue receiving quarterly payments after leaving Canada.
However, once you become a non-resident of Canada, you are no longer eligible for these payments. Depending on when you left Canada, you may have to repay some or all of the credit you received after your departure.
If you update your address to your foreign address in your CRA Account, the CRA will normally stop future credit payments automatically.
What if the payments continue?
If you continue receiving GST/HST payments after leaving Canada, or you don’t have a CRA Account, contact the CRA as soon as possible.
GST/HST enquiries:
1-800-387-1193
If you receive payments after you’ve left Canada:
- Don’t spend the money.
- The CRA will determine whether you need to repay any of the payments.
You’ll find more information in >> this GST/HST guide.
Important
If repayment is required and you are already outside Canada, additional payment processing fees may apply depending on the payment method.
Things to do after leaving Canada
Collect your tax slips
Even after you’ve left Canada, you’ll need to collect all tax slips for the year you worked before filing your final Canadian tax return.
When can I file my Canadian tax return after leaving Canada?
Leaving Canada does not mean you need to file your tax return immediately. You must wait until you have received all of your required tax slips, such as your T4 from your employer and any T5 or T4E slips that apply to you.
Tax slips are available in February/March the following year. For example, if you worked in Canada during 2026 and left Canada during the year, you would receive your tax slips in early 2027 and file your final Canadian tax return after that.
Tax filing season starts at the end of February for the previous tax year. Before this time, you cannot submit your Canadian tax return.
T4 slips
Every employer you worked for during the tax year must issue you a T4 (Statement of Remuneration Paid). This slip summarizes your employment income and the taxes deducted during the year.
Employers are required to issue T4 slips by the end of February of the following year, even if you only worked for them for a short time.
Most employers send T4 slips by regular mail, so make sure they have your current mailing address before you leave Canada. Many employers are also happy to send a PDF copy by email if you ask. You do not need the original paper copy to file your tax return.
If you haven’t received your T4 by the end of March, contact your employer and request a copy.
If you have access to your CRA Account, you can also download your T4 slips there once they have been submitted by your employer.
T5 slips
If you earned interest from a Canadian bank account or investment account, you may also receive a T5 (Statement of Investment Income).
Keep in mind that financial institutions only issue a T5 if you earned more than $50 in interest during the tax year.
You should wait until you’ve received your T5 before filing your tax return. If you have access to your CRA Account, you can also download your T5 slip there.
Important
Even if you don’t receive a T5 because your interest was less than $50, you are still required to report all interest income on your Canadian tax return.
T4E slips
If you received Employment Insurance (EI) benefits, you’ll receive a T4E (Statement of Employment Insurance Benefits).
Service Canada usually issues T4E slips in mid-February. You can download your T4E from your My Service Canada Account, and a copy is usually mailed to the address they have on file.
If you have access to your CRA Account, you’ll also be able to download your T4E there.
Important
Wait until you’ve received your T4E before filing your tax return. This is because Employment Insurance benefits can affect your tax calculation, and not enough tax may have been deducted when the benefits were paid.
File your final Canadian tax return
If you permanently left Canada during the tax year, you’ll need to file your final Canadian tax return on paper and mail it to the CRA. At the moment, people who left Canada during the tax year cannot use standard online tax software.
CanadaTaxBack specializes in helping IEC participants who have left Canada file their final Canadian tax return. As an authorized EFILE service provider, CanadaTaxBack can submit your tax return electronically to the CRA on your behalf.
Important
- Tax season begins at the end of February for the previous tax year.
- If you owe taxes, your payment is due by April 30.
- If you’re expecting a refund, you can file your return for up to 10 years after the tax year and still claim your refund.
Will I get a tax refund after leaving Canada?
Possibly. Leaving Canada does not affect your ability to receive a tax refund. If you paid more income tax than you owed during the year, you may be entitled to a refund when you file your final Canadian tax return.
However, leaving Canada does not automatically mean you will receive money back. Depending on your income, deductions, and the date you left Canada during the tax year, you may also owe taxes to the CRA.
Can CRA send my refund to my foreign bank account?
No. The CRA cannot deposit your Canadian tax refund directly into a foreign bank account.
- If you have never filed a Canadian tax return before, you will receive your refund by cheque. There is no other option.
- If you have already filed a Canadian tax return, you have a few options:
- First, register for a CRA Account if you have not already done so. This allows you to manage your tax information and update your details online.
- Keep your Canadian bank account open until your refund has been deposited, then transfer the money to your bank account in your home country.
- Update your Direct Deposit information before leaving Canada to an eligible account that can receive CRA payments. >> Wise is a great option.