Hi,
1. U file tax returns every yr. for the previous yr. [filed between Jan-Mar],
2. U state all ur incomes in that, including overseas ones [if any],
3. U pay taxes on the total income [Canadian+Overseas], alongwith that tax return,
4. After a while [usually 3-4 weeks] u receive the CRA tax assessment report, which is based on ur tax filing,
5. Here CRA specifies ur refunds [if any] & tax amounts further due [if any], or whether ur filing was correct & successful.
Note:
a. We r talking about declaring ur 'incomes' here in ur annual tax returns,
b. Not what u bring-in while landing or later [whenever] -- those r settlement funds & non-taxable,
c. 'Income' here means 'earnings' which u state 'only' during ur annual tax filing,
d. Thus, if u don't state ur "overseas incomes" it cannot be taxed [though it's illegal to do so],
e. B'coz in Canada u r liable for paying tax on ur 'total' global income, not just on ur Canadian income.
Hope that clarified...
Qorax