Former JETs - Taxes After JET

JET Programme Canada does not specialize in tax matters.

Tax liability in your home country for your Japanese income depends on certain factors including the nationality of the participant as well as the existence and content of a tax treaty between the participant’s home country and Japan. Please be aware that it is the responsibility of each individual JET Programme participant to seek information via his or her home country tax agency regarding tax obligations in his or her home country as well as the necessary procedures. 

Canadian JET Programme participants can be considered factual residents of Canada and can be required to file income tax returns and report their world income, including income from the JET Programme, to Revenue Canada by April 30. While JET Programme participants must report their income to Revenue Canada, they can be exempt from Canadian income tax on their employment income earned under the JET Programme in accordance with Article 18 of the Canada-Japan Tax Treaty.

Income earned under the JET Programme can be reported on line 104 of the general T1 return and a corresponding deduction claimed at line 256 (line numbers may be subject to change.) In order to be eligible for these specific provisions, you must attach a letter to your tax return indicating that this income was received on the JET Programme as well as the Japanese Gensen chōshū hyō (Statement of Earnings). This is similar to the Canadian T4 form, which shows income earned and income tax paid in Japan.

Canadian taxation information and forms can be accessed electronically by visiting the Canadian Revenue Agency website. Should you have any questions about taxes, required documents, tax status, and so on, you should contact the CRA.

Gensen Chōshū-Hyō Translation

If Revenue Canada requests a translation of your gensen chōshū-hyō, below you can find a download of an English Excel Template, and fill in the fields manually. We hope you find this useful.

Gensen Chōshū-Hyō English Template 

Gensen Chōshū-Hyō Example

Below you can find a blank example of a gensen chōshū-hyō. This is the example that the translation is based off of..

Gensen Chōshū-Hyō Blank Example

Note:

JET Programme Canada takes no responsibility for the accuracy of the information contained herein, nor accepts responsibility for any financial loss incurred or any legal action taken against anyone (whether or not they are associated with the JET Programme) as a result of information contained in or omitted from this article.