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 not resident in Canada throughout the year

You must reduce certain amounts used to calculate your non-refundable tax credits in proportion to the number of days you were resident in Canada in 2023. For more information, see brochure IN-119-V, New Residents and Income Tax.