Non-Refundable Tax Credits
There are two types of tax credits: refundable and non-refundable. Refundable tax credits are paid to you even if you have no income tax payable, whereas non-refundable tax credits reduce or cancel your income tax payable.
You were resident in Canada for only part of the year
As a rule, you must reduce certain amounts used to calculate your non-refundable tax credits in proportion to your period of residence in Canada in 2016. For more information, consult the brochure New Residents and Income Tax (IN-119-V).