Canadian JET Programme participants are considered factual residents of Canada and are 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 are 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 is reported at 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 JET Programme participants are liable for Japanese income tax and will receive an adjusted gross salary to compensate for this taxation by their contracting organisation. Canadian taxation information and forms can be accessed electronically by visiting the Canadian Revenue Agency website.
Gensen Chōshū-Hyō Translation
If Revenue Canada requests a translation of your gensen chōshū-hyō, you can find a download on the right of this page to an English Excel Template, and fill in the fields manually. We hope you find this useful.
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.