CVITP Assist: Refugees

A person may claim refugee status from outside Canada, at the border, or inside Canada.

If a person arrives at a Canadian port of entry and states a desire to apply for refugee status, the person will be directed to speak to a Canada Border Services Agency officer. If a person crosses the border at a place other than an official port of entry, they might be greeted or apprehended by an RCMP officer at which point they can advise the officer of their wish to claim refugee status.

An officer will ask questions, collect documentation, and take fingerprints and photos. They will first decide whether the person is eligible to make a refugee claim. There are many reasons why a person might be ineligible to make a claim. For example, as a result of the Safe Third Country Agreement between the U.S. and Canada, a person coming into Canada from the U.S. by land may not be eligible to make a refugee claim and may be returned to the U.S.^[1]

If an officer determines that a person is eligible to make a refugee claim, the officer will give the person a refugee protection claimant document, a confirmation of referral letter, a basis of claim form, and instructions on completing a medical exam.

If the officer cannot immediately decide whether the person is eligible to make a claim, the officer may instead schedule an interview, and in the meantime the person will be given an information pamphlet, an acknowledgment of claim letter, and instructions about completing a medical exam. The officer will instruct the person to apply through the IRCC online portal. If an officer subsequently decides that the person is eligible to make a claim, a refugee protection claimant document will be issued.

If a person is already in Canada (for example someone who entered on a visitor’s visa or an international student), and they wish to make a claim for refugee status, they are expected to apply through the IRCC online portal. The person will be issued an Acknowledgement of Claim document, they will be contacted to schedule an appointment for fingerprints and photo, they will need to attend a medical exam, and a further appointment will be made for an interview. If an officer subsequently deems the person eligible to make a claim, a refugee protection claimant document will be issued.

When a refugee protection claimant document is issued, a removal order is also issued. The order requires the person to leave Canada. However the order is immediately suspended and will only come into force if and when the refugee claim is denied.

A claimant can request a work permit. A work permit will not be issued until after the medical exam is completed. It will be mailed to the person.

A claimant is entitled to access the Interim Federal Health Program (providing free health care similar to OHIP), Ontario Works, and certain other Canada/Ontario programs and services. At this point the person can also apply for a study permit. Children under age 18 do not require a study permit to attend primary or secondary school.

The claim is referred to the Refugee Protection Division of the Immigration and Refugee Board of Canada (IRB). The IRB will determine if the person meets the criteria for a Convention Refugee or a Person in Need of Protection. A hearing may be required. It could be some months or years before a hearing is convened and a decision is issued.

If the refugee claim is allowed, the removal order is rendered of no effect, the person has protected person status, and they will be issued a temporary resident permit pending their application for permanent resident status. It can take up to two years or sometimes more for a permanent residence application to be processed. After the person has permanent residence status they can apply for citizenship, but only after the person has been physically in Canada for a prescribed minimum number of days.

If a refugee claim is disallowed by the Refugee Protection Division, the person can appeal. There are potentially multiple levels of appeal. If no appeal is made or the last appeal fails, the previously issued removal order will come into force and the person is required to leave Canada (although there are a few further options, for example the person may apply for a pre-removal risk assessment). If a person is ultimately not allowed to remain in Canada, but the person remains in Canada, they are without status and may be referred to as “undocumented”.

Government Assisted Refugees, Private Sponsorship of Refugees, and the Resettlement Assistance Program:

Under various programs, a person may have their refugee claim approved prior to coming to Canada, and then be granted permanent resident status upon arriving. Such persons may be assisted in their resettlement by the Canadian or a provincial government, or by a sponsor organization, or a combination of both.

Under the Resettlement Assistance Program, the government of Canada funds local organizations and service providers across Canada who, in turn, provide income support and other assistance to persons under these programs.

What happens if a refugee claimant enters into a spousal or common-law relationship with a Canadian after arriving in Canada?

Upon entering into a marriage or common law relationship, a refugee claimant’s status in Canada does not change. The claimant can make a spousal sponsorship application for permanent resident status. However the refugee claim should continue because if it were withdrawn the removal order would go into effect and require the refugee claimant to leave Canada pending the sponsorship application. Both applications can go forward and the refugee claimant could eventually become a permanent resident under one or the other application.

If a refugee’s claim is accepted, can they apply right away to bring their spouse, common-law partner or dependants to Canada?

Once a refugee claimant has protected person status, they can apply right away for permanent resident status, and in the same application they can apply for permanent residence status for their spouse, common-law partner or dependents who are abroad or in Canada.

What is done in UFile if a newcomer refugee claimant has a spouse in Canada who is not a newcomer?

For the spouse who is not a newcomer, a special step is required. Under the Interview setup section, check the box for Immigrant, emigrant, non-resident. Then choose the option: you are a Canadian resident and your spouse immigrated to Canada in [the tax year]” The net income of the spouse while living in Canada with the refugee claimant needs to be provided.

For example, say spouses Jane and John come to the tax clinic. Jane is a newcomer who arrived on July 1st of the 2024 tax year. John was a resident of Canada for all of 2024 and is not a newcomer. John needs to provide his net income for the period between July 1st to December 31st of the tax year. This income is entered into John’s profile under the Immigrant, emigrant or non-resident section of UFile. UFile will report this income on Jane’s tax return.

Under the Canada Department of Employment and Social Development Act, any employed or self-employed person must have a Social Insurance Number.^[2] In addition, the Income Tax Act requires any person resident and employed in Canada, and who files a tax return, to file for a SIN by February 1st following the year of employment.^[3]

Section 90 of the Immigration and Refugee Protection Act provides that a SIN may be issued to a refugee claimant or protected person provided they have a work permit.^[4] A regulation under the Act states that the SIN must begin with a 9, and it expires on the earlier of two years or the date on which the authorization to stay in Canada ends. An application can be made to extend the expiry date. Because the SIN expires, it is a temporary SIN.

Applications for a temporary SIN can be made online or at a Service Canada office. The applicant needs to provide a copy of their work permit. To be clear, if a refugee claimant or protected person does not have a work permit, they cannot get a SIN.

If a protected person does not have a work permit, and they wish to apply for the Canada Child Benefit, the claimant will need to attach a letter to their benefit application explaining why they do not have a SIN and cannot get one. Typically the explanation is lack of a work permit. Upon submission of the application and letter, the CRA will issue the claimant a temporary tax number (TTN), but the CRA may request some further information or documents before the TTN is issued. A TTN is not something that is applied for; there is no application form for it.

Although a TTN is 9 digits and looks like a Social Insurance Number, it is not a Social Insurance Number. TTNs begin with either a 01 or 03. A person with a TTN will be expected to get a SIN later on if they get a work permit or once they get permanent residence status.

A Individual Tax Number (ITN) is issued by CRA to non-residents who are not entitled to a SIN. An ITN is also not a Social Insurance Number. A refugee claimant would most likely qualify as a resident for tax purposes and is not likely to have an ITN.

A protected person can apply for a permanent SIN after they have permanent resident status.

The Canada Child Benefit is a non-taxable monthly payment paid to residents of Canada who are a parent of a child under 18 years of age, if the parent is living with the child and is the person primarily responsible for the care and upbringing of the child.

However a refugee claimant is not entitled to the benefit unless and until they gain protected person status. Benefits are not retroactive to the date that the parent and child started living in Canada.^[5]

If a child is born in Canada to a refugee claimant prior to the claimant gaining protected person status, the claimant is not entitled to the Canada Child Benefit for that child unless and until the claimant gets protected person status.

The Canada Child Benefit should be applied for immediately after a person gets a positive decision on their refugee claim. If there is some delay in applying, the benefit will be paid retroactive to the date a claimant attained protected person status, but an application will be considered late if not submitted within 11 months. Extensions can be granted at the discretion of the CRA.

Refugee claimants, undocumented persons, or temporary residents not yet eligible for the Canada child benefit may qualify for the Ontario Transition Child Benefit if they receive income support from Ontario Works or ODSP. To get the transition benefit, the client should speak to their Ontario Works or ODSP caseworker. The maximum benefit amount is $230 per month per child.^[6]

As with any new resident to Canada, the amounts a new refugee claimant may claim for certain non-refundable tax credits will be proportional to the number of days in the year they were resident in Canada.^[7] For example if a refugee claimant arrived on July 1st of the tax year they will be entitled to about 50% of the basic personal amount tax credit.

The Carbon Rebate and GST/HST Credit are payments made every fourth month. Refugee claimants are eligible to receive these payments if they are resident at the beginning of the month of payment. For example, if a refugee claimant came to Canada in February 2024, they are entitled to the next GST/HST payment which is in April 2024, and to the next Carbon Rebate payment which is also scheduled to be made in April 2024. Refugee claimants are entitled to these early amounts right away even though they won’t file a tax return until 2025.

The Ontario Trillium Benefit is a lump sum payment or, if above a certain amount, it is paid monthly. If monthly, a refugee claimant is entitled to receive a payment if they are resident at the beginning of the month. If lump sum, the benefit amount for the year is prorated based on the number of months of residence in the year.

For more information about these benefits, including the application process, see the documents for these benefits and credits, and the document for RC151 / RC66+RC66SCH.

If a refugee claimant provides financial support to their non-resident spouse, they are eligible to claim a spousal amount credit on their tax return. The individual must have supporting documentation so that, if contacted by the CRA at a later date, they can prove the non-resident spouse depended on them for support. See the document on the Canada Spouse, Dependant and Caregiver tax credit for more information.

Under Interview Setup, select the box for Immigrant, emigrant, non-resident taxpayer. Click the + for the option, You immigrated to Canada. It is necessary to enter the client’s income for the period of the tax year before they entered Canada.

If the person does not have a SIN or TTN, enter zeros in the SIN field. The return will have to be mailed, and the mailed package should include a letter explaining why the person does not have a SIN and cannot get one. Typically the explanation is that the person is a refugee claimant and they don’t have a work permit, and without a work permit they are not entitled to apply for a temporary SIN. Since most refugee claimants apply for a work permit soon after arriving, it’s unusual for a refugee client not to have a SIN.

If the person’s spouse is living abroad, but there is no breakdown in the spousal relationship, they are still considered married or common-law, not separated.

For individuals with one name only, add it as a last name and enter an asterisk “*” in the first name field.

[1] There are a number of exceptions that apply to the Safe Third Party Agreement (STCA). For example, it does not apply to a person who has a close family member with status in Canada; and it doesn’t apply to persons having a valid Canadian visa. Also it doesn’t apply once a person has been in Canada for two weeks.

[6] Ontario Regulation 134/98, s.58.3, under the Ontario Works Act, 1997

[7] This is subject to the so-called ‘90% rule’ which is not addressed in this document. A person will meet the 90% rule if the Canadian-source income reported for the part of the year while not a resident of Canada is 90% or more of the net world income for that part of the year. Note that prior to 2024, if a refugee claimant (or other newcomer) did not earn any income prior to becoming a resident of Canada, they could claim the full amount of the non-refundable tax credits regardless of the date they came to Canada. That changed starting in 2024.