Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.))

Marginal note:Exception for first-year residents

233.7 Notwithstanding sections 233.2, 233.3, 233.4 and 233.6, a person who, but for this section, would be required under any of those sections to file an information return for a taxation year, is not required to file the return if the person is an individual (other than a trust) who first became resident in Canada in the year.