Глосарій канадських термінів

Your family's total net income after adjustments, used to calculate eligibility for benefits like CCB and GST/HST Credit.

A parallel tax calculation that prevents high-income individuals from reducing their taxes below a minimum level through tax preferences. Reformed for 2024 with a 20.5% rate.

An open work permit available to foreign nationals in Canada who have submitted a permanent residence application and whose current work permit is about to expire.

A non-refundable tax credit that allows Canadians to earn a certain amount of income ($16,452 max for 2026) before paying federal income tax.

Fingerprints and a digital photo collected by IRCC for identity verification. Required for most temporary and permanent residence applications, valid for 10 years.

A points-based system used to rank Express Entry candidates. Points are awarded for age, education, language skills, work experience, and other factors, with a maximum score of 1,200.

An Express Entry program for people who have gained skilled work experience in Canada and want to become permanent residents.

Canada's national standard for measuring English language proficiency for immigration. French is measured by NCLC.

A coding system used to categorize academic programs. Since November 2024, non-degree PGWP applicants must have graduated from a program in an eligible CIP code linked to labour shortages.

A tax-free monthly payment to eligible families to help with the cost of raising children under 18.

A federal benefit helping lower-income Canadians cover the rising costs of groceries and essential goods.

A contributory social insurance program providing retirement, disability, and survivor benefits.

The federal agency administering tax laws, collecting taxes, and delivering benefit programs like GST/HST Credit and CCB.

A document issued by IRCC confirming that a person has been approved for permanent residence in Canada. It is used during the landing process and is one of the key documents for initial PR card issuance.

The profit from selling a capital property (stocks, real estate, etc.) for more than its adjusted cost base. In Canada, a portion of capital gains is included in taxable income.

A three-digit number (300-900 in Canada) representing your creditworthiness, calculated by credit bureaus based on payment history, credit utilization, and other factors.

A detailed record of your credit history maintained by Equifax and TransUnion in Canada, including accounts, payment history, inquiries, and public records.

Severance pay determined by court precedent rather than statute. Typically much higher than statutory minimums, often calculated at 0.5-1.5 months per year of service based on factors like age, position, and job market conditions.

A government grant that matches 20% of annual RESP contributions up to $500 per year (on the first $2,500 contributed), with a lifetime maximum of $7,200 per beneficiary.

A school approved by a provincial or territorial government to host international students. Only graduates of DLIs are eligible for a Post-Graduation Work Permit (PGWP).

A tax rule treating you as if you sold all your property at fair market value on the date you leave Canada, triggering potential capital gains tax even without an actual sale.

The common name for the tax liability triggered by deemed disposition when a Canadian tax resident emigrates. It applies to most assets except certain exempt properties like RRSPs and principal residences.

Canada's online immigration application management system for skilled workers. It manages applications for three federal economic immigration programs and ranks candidates using the Comprehensive Ranking System (CRS).

A report verifying whether your foreign education is equivalent to a Canadian credential. Required for Express Entry and some PNP programs.

The federal department responsible for labor market programs, including processing LMIA applications.

A federal program providing temporary financial assistance to Canadians who lost their jobs through no fault of their own.

A work permit restricting the holder to working for one specific employer, at a specific location, and in a specific position as stated on the permit.

Provincial and federal laws that set minimum workplace rules including minimum wage, overtime, termination notice, and severance. Each province has its own Employment Standards branch where workers can file free complaints.

A payment made from an RESP to a beneficiary enrolled in a qualifying post-secondary program. EAPs consist of government grants (CESG) and accumulated investment income, and are taxable in the student's hands.

One of three Express Entry programs, designed for skilled workers with foreign work experience who want to immigrate to Canada permanently.

An Express Entry program for qualified tradespeople who want to become permanent residents based on their skilled trade qualifications.

A registered account combining tax-deductible contributions (like RRSP) with tax-free withdrawals (like TFSA) for purchasing a first home in Canada.

Immigration program allowing Canadian citizens and PRs to sponsor close family members (spouse, children, parents, grandparents) for permanent residence.

Quebec's free French language program for immigrants and citizens. Administered by MIFI, includes financial allowance for full-time students.

A fast-track work permit program to help Canadian employers hire highly skilled global talent quickly.

A low-risk investment guaranteeing your principal and paying fixed or variable interest over a set term.

A tax-free quarterly payment helping low-to-modest income individuals and families offset the GST/HST they pay.

A monthly non-taxable benefit for low-income OAS recipients in Canada, based on income and marital status.

A program allowing withdrawal of up to $60,000 from your RRSP to buy or build a qualifying first home, with a 15-year repayment period.

An invitation issued by IRCC to Express Entry candidates with top CRS scores, allowing them to submit a full permanent residence application within 60 days.

The Canadian federal department responsible for immigration, refugee resettlement, and citizenship.

The annual adjustment of tax brackets, credits, and benefit thresholds based on the Consumer Price Index (CPI) to account for inflation. The 2026 indexation factor is 2.0%.

Canada's program allowing youth from partner countries to work temporarily through Working Holiday, Young Professionals, or International Co-op streams.

An IEC stream for students enrolled at a post-secondary institution who require a work placement or internship in Canada to complete their studies.

A document an employer in Canada may need before hiring a foreign worker. A positive LMIA shows no Canadian citizen or permanent resident is available for the job.

A program allowing withdrawal of up to $10,000/year (max $20,000 total) from your RRSP for full-time education or training.

Language Instruction for Newcomers to Canada. A federally funded program providing free English language classes to eligible permanent residents and protected persons.

The tax rate applied to the last dollar of income earned. Only income within each bracket is taxed at that bracket's rate, not your entire income.

British Columbia's provincial health insurance plan providing medically necessary services to eligible residents at no direct cost. BC eliminated MSP premiums in 2020.

The Canada Revenue Agency's secure online portal where individuals can view tax returns, check benefit payments, update personal information, manage direct deposit, and access tax slips and notices of assessment.

Canada's national system for classifying occupations by skill type and level, used in immigration programs to determine eligibility.

A person who has severed residential ties with Canada or is deemed non-resident under a tax treaty. Non-residents are taxed only on Canadian-source income.

CRA's electronic tax filing service allowing Canadians to submit their income tax returns directly over the internet using certified tax software.

An official statement from CRA after processing your tax return, showing your assessed income, deductions, credits, tax owing or refund, and RRSP/TFSA contribution room.

A tax slip reporting Canadian-source income paid to non-residents, such as pension, rental income, dividends, or interest, along with any tax withheld under Part XIII of the Income Tax Act.

A form filed by non-residents of Canada who receive rental income from Canadian real property, allowing them to have tax withheld on net rental income rather than gross, provided they file a Canadian tax return.

A monthly pension for most Canadians aged 65+, based on years of residence in Canada rather than employment contributions.

A work permit that allows the holder to work for any employer in Canada without restrictions on employer, location, or occupation.

Ontario's provincial health insurance plan covering medically necessary hospital and physician services for eligible Ontario residents.

A program allowing Canadian provinces and territories to nominate individuals for permanent residence based on local labor market needs. A PNP nomination adds 600 CRS points.

A work permit allowing international students who graduated from eligible Canadian institutions to gain open work experience in Canada. Since November 2024, new language and field-of-study requirements apply.

The status granted to immigrants who are not yet Canadian citizens. PRs can live, work, and study anywhere in Canada.

A wallet-sized plastic card issued to Canadian permanent residents. It proves your status and is required to board commercial flights, trains, or buses returning to Canada. Valid for 5 years.

A single-use travel document for permanent residents who are outside Canada without a valid PR card. Allows return to Canada via commercial carrier. Costs $50 and is applied for at a visa office abroad.

A designated location (airport, land border, or seaport) where travelers are inspected by a Canada Border Services Agency (CBSA) officer upon arrival in Canada.

Quebec's provincial plan providing maternity, paternity, parental, and adoption benefits to eligible Quebec workers. It replaces EI maternity and parental benefits for Quebec residents.

A tax-deferred retirement savings account. Contributions are tax-deductible, investments grow tax-free until withdrawal when taxed as income.

A retirement income account RRSP holders must convert to by age 71, with mandatory minimum annual withdrawals.

The requirement for Canadian permanent residents to be physically present in Canada for at least 730 days (2 years) within every 5-year period to maintain PR status.

A form issued by employers when an employee has an interruption of earnings. Required to apply for EI benefits. Employers must issue within 5 calendar days of the interruption.

A long-term savings plan for people eligible for the Disability Tax Credit, offering government matching grants (up to 300%) and bonds. Contributions are not tax-deductible but growth is tax-sheltered.

A tax-sheltered savings account designed to help save for a child's post-secondary education. Contributions are not tax-deductible but investment growth is tax-free until withdrawal, and the government provides matching grants through CESG.

A nine-digit number from Service Canada required for working, accessing government programs, and filing taxes in Canada.

Compensation paid to an employee upon termination. In Canada, includes statutory minimum (set by law) and potentially common law entitlements (determined by courts). Does not reduce total EI entitlement but delays the start date.

A multi-entry visitor visa for parents and grandparents of Canadian citizens/PRs, valid up to 10 years with stays of up to 5 years per visit.

A certificate issued by the CRA to non-residents disposing of taxable Canadian property, confirming that tax obligations have been met or security has been provided. Buyers must withhold 25% of the purchase price if the seller cannot produce this certificate.

The classification system within the NOC that categorizes jobs into six levels (TEER 0-5) based on training, education, experience, and responsibilities required.

A flexible savings account where investment income and withdrawals are completely tax-free. Contribution room accumulates annually for Canadian residents aged 18+.

A tax slip employers issue annually reporting employment income, deductions, and contributions for the previous tax year.

The main personal income tax return form for Canadian residents to report income, claim deductions, and calculate taxes or refunds.

The annual income tax return filed by corporations in Canada. Due 6 months after the corporation's fiscal year-end.

Filed by trusts (including estates) that have income to report. Also refers to the T3 slip issued to beneficiaries showing trust income allocated to them.

A tax slip issued by financial institutions reporting investment income such as interest, dividends, and royalties. You receive a T5 if you earned more than $50 in investment income from a single payer.

A range of taxable income that is taxed at a specific marginal rate. Canada has five federal tax brackets for 2026, ranging from 14% to 33%.

Property that remains subject to Canadian tax even after emigration, including Canadian real estate, business property, and shares of certain private corporations.

A bilateral agreement between Canada and another country to prevent double taxation, determine tax residency, and set withholding tax rates on cross-border income.

A tax slip reporting pension, retirement, annuity, and other income such as scholarships, research grants, or self-employment commissions. Issued by payers when amounts exceed reporting thresholds.

A tax slip issued by Service Canada showing Employment Insurance benefits received during the tax year, including regular benefits, maternity, parental, sickness, and fishing benefits.

A tax slip reporting the proceeds from the disposition (sale) of securities such as stocks, bonds, mutual funds, or other investments during the tax year.

A tax form issued by educational institutions certifying tuition fees and enrollment months, used to claim the tuition tax credit on your income tax return.

Canada's publicly funded healthcare system (Medicare) providing medically necessary hospital and physician services to all eligible residents regardless of ability to pay, administered by each province and territory.

A CRA program allowing taxpayers to correct previously unreported income or unfiled returns with reduced penalties, provided the disclosure is voluntary and complete.

An IEC stream providing an open work permit allowing participants to work for any employer in Canada. Available to youth aged 18-35 from partner countries.

A tax deducted at source on payments to non-residents, such as dividends, rental income, or pensions. The standard Canadian rate is 25%, often reduced by tax treaties.

An IEC stream providing an employer-specific work permit for youth who have a job offer in their field of study or professional experience.