Returning to Ireland from Canada

If you’re planning to return to Ireland from Canada, this page can help you prepare by covering some of the most common questions and logistical matters to consider for your journey home.

For instance, you might be wondering about how to set up a bank account or the way Irish taxes work.

Before you open a bank account in Ireland, you need to show both:

• Proof of identity (such as a valid passport or driving licence)
• Proof of address (such as a recent utility bill).

In general, this means you can’t open an Irish bank account until you have arrived home. You may be able to open a non-resident bank account.

Non-resident bank accounts

Some banks in Ireland offer ‘non-resident’ accounts. This means you may be able to set up an Irish bank account before you return home.

You still need to prove your identity (this requirement is set out in anti-money laundering legislation), but the bank may, for example, accept a foreign utility bill if it has been certified by a solicitor or police officer.

Different banks have their own requirements, so you should contact your preferred bank directly for advice.

Types of accounts

The 2 main types of bank accounts in Ireland are called ‘current accounts’ and ‘deposit accounts.’

Current account

Current accounts are offered by banks, credit unions, and An Post (the Irish postal service).

A current account lets you:

• Pay your bills by direct debit or standing order
• Get automated payments such as salary, wages or benefits
• Transfer money in a branch, by telephone, or through a mobile or online banking service
• Pay for things with a debit card or a digital wallet
• Withdraw money from ATMs
• Keep track of your spending
• Access an overdraft (short-term borrowing through your current account)

Deposit account

A deposit account lets you build up savings and earn interest on this money. Deposit accounts are offered by banks and credit unions. They are sometimes called ‘savings accounts.’

For some accounts, you make deposits at regular times, usually monthly, and these are called ‘regular savings accounts.’

Before you open a deposit account, you should know what rate of interest you can earn on your savings. If you earn interest on savings, then you may have to pay a tax on the interest called Deposit Interest Retention Tax (DIRT).

You should also find out how you can access your money if you need it. Some deposit accounts may have restrictions on how soon or how often you can withdraw money.

A deposit account is not your only option. You can save money in other ways, for example, through State Savings.

This section includes general tax information. You should contact a financial expert for specific information relating to your circumstances.

Your Canadian taxes

Your income tax obligations to Canada are based on your residency status.

If you’re planning to permanently stay in Ireland, then you may be considered a non-resident of Canada if you no longer have significant residential ties with Canada and one of the following applies:

• You live outside Canada throughout the year (except if you were a deemed resident of Canada)
• You stay in Canada for less than 183 days in the tax year

If you want the Canada Revenue Agency’s opinion on your residency status, you can complete the Form NR73, Determination of Residency Status (Leaving Canada) (pdf). The form explains where you can return it.

As a non-resident of Canada who has returned to Ireland to live, you only need to pay tax and file a tax return for a given year if you have income from Canadian sources. These are most often subject to Part XIII (13) tax or Part I (1) tax.

Common types of Canadian income that can be subject to Part XIII (13) tax include:

• Dividends
• Rental and royalty payments
• Pension payments
• Old age security pension
• Canada Pension Plan and Quebec Pension Plan benefits
• Retiring allowances
• Registered retirement savings plan payments
• Registered retirement income fund payments
• Annuity payments
• Management fees

You may have to pay tax if you carry on a business in Canada or sell or transfer taxable Canadian property (Part I tax).

Read more about this tax obligation on the Government of Canada page about income tax rules that apply to non-residents.

You also need to file a Canadian income tax return for a given year if you want to claim a refund.

The Canada Revenue Agency (CRA) has a non-resident tax calculator to help you check what tax obligations you may have.

Irish taxes

If you are planning to work when you are back in Ireland, you should know how your income will be taxed. Tax is charged as a percentage of your income. The percentage you pay depends on how much you earn.

The first part of your income, up to a certain amount, is taxed at 20%. This is known as the standard rate of tax and the amount that it applies to is known as the standard rate tax band.

The rest of your income is taxed at the higher rate of tax, 40%.

The amount you can earn before you start to pay the higher rate of tax is known as your standard rate cut-off point. You can see examples of how to calculate income tax using these tax rates and the standard rate cut-off point.

If you are married or in a civil partnership and both of you plan to work in Ireland, it may affect your tax bands and tax reliefs.

Read more about taxation of married people and civil partners.

PPS numbers

When you return to Ireland, you will need a Personal Public Service (PPS) number to access social welfare benefits and many public services.

You may already have a PPS number if you:

• Were born in Ireland from 1971 onwards
• Started work in Ireland after 1979
• Are getting an Irish social welfare payment

If you have never had a PPS number before, see which documents you’ll need to apply for one.

Applying online for a PPS number

You can fill in your application for a PPS number online using MyWelfare.ie if you are living in Ireland and you are at least 18 years of age. You will need to attend an in-person appointment to complete your application.

When you apply online, you will need to upload:

• Proof of why you need a PPS number
• Proof of your address
• A copy of your photo identity document (passport, driving licence, ID card, etc.) If you do not have valid documents, you should provide whatever ID documents that you do have.

The documents you upload need to be clear and easy for someone to read.

Getting your Canadian benefits in Ireland

You can receive your benefits from the Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) while you live in Ireland, as long as you meet all the conditions to be eligible.

Old Age Security (OAS) is paid outside Canada if you lived in Canada for at least 20 years after the age of 18. To get OAS benefits outside Canada, you generally need to file an annual tax return reporting your income earned in Ireland. For details, see the Canada Benefits website.

When you have arrived in Ireland and moved into your residence, make sure to contact Service Canada to change your address for correspondence. Doing this will allow future payments of OAS and CPP cheques to be mailed to you in euros.

Transferring private pensions

If conditions are met, Revenue allows pensions from overseas to be transferred to an:

• Approved occupational pension scheme
• Personal Retirement Savings Account (PRSA)
• Buy-out bond (BOB)

For this to happen, the following conditions must be met:

• The transfer happens before pension benefits under the overseas scheme come into payment.
• The scheme member requests the transfer.
• The rules of both the Irish and overseas scheme permit the transfer.
• The trustees or administrator of the transferring scheme comply fully with any transfer rules, regulations, or requirements in the other jurisdiction.
• The Revenue authority in the State from which the transfer is made approves the transfer.

The last 3 points are matters that the Canadian trustee or administrator must confirm to the trustee or administrator of the Irish receiving scheme.

You can read more about how you qualify and apply on gov.ie.

If your Canadian driving licence was issued by the following provinces, then you can exchange it for an Irish license:

• Alberta
• British Columbia
• Manitoba
• New Brunswick
• Newfoundland & Labrador
• Ontario
• Saskatchewan

Not all categories of licences can be exchanged in every case.

You can read more about the specific exchange rules governing each Canadian province on the NDLS website.

What if my licence was not issued by a listed province?

If your licence was issued by a Canadian province not listed above, you will need to apply for an Irish licence. This process involves the following steps:

1. Pass a driver theory test
2. Apply for a learner permit
3. Complete a course of Essential Driver Training (EDT) (see below for important information)
4. Pass your driving test and apply for a full driving licence to drive

The Road Safety Authority (RSA) has introduced a shorter EDT program for foreign licence holders whose full licence is not exchangeable with Ireland.

For details on the shortened EDT program, read this explainer from the RSA (pdf).

To apply, you need to complete the RSA’s application form for Reduced Essential Driver Training (pdf).

Primary and post-primary education

There are 2 types of primary schools in Ireland:

• National primary schools (often called ‘national schools’) are funded by the State and do not charge fees
• Private primary schools, which charge fees.

Most children in Ireland go to a State-funded national primary school.

There are 3 types of post-primary (or secondary schools):

• Voluntary secondary schools are privately owned and managed, usually by religious institutions, a charitable trust, or a private charitable company
• Community colleges that are managed by the local Education and Training Board (ETB)
• Community schools that were established by one or more private or religious patrons coming together and have ETB sponsorship or result from several voluntary secondary and ETB schools combining

Children usually start post-primary school when they are 12 or 13 years of age. Most children attend State-funded post-primary schools which do not charge a fee.

Finding a school

To find a school, you can search primary and post-primary schools by type and location using the Department of Education’s Find a School tool.

You can filter your search results by ethos, language of instruction, and gender. You will see a map showing schools that meet your selection.

Most schools have a website with information about their ethos, policies, curriculum, and extra-curricular activities on offer. You can also contact a school directly for more information.

Applying to a school

You should apply to the school in writing. If they don’t have an application form, you can apply by letter or email.

All schools must publish an admissions notice and an admissions policy.

The admissions notice tells you:

• When the school will start accepting applications for the year (when to apply)
• When you will get the decision on your application
• When you must accept a place

The admissions policy describes the rules the school will follow for selecting students and how they make their decisions. It also states what happens if the school has no space for new students (sometimes referred to as 'over-subscribed').

Higher and further education

A wide range of institutions provide third-level education in Ireland. The university sector, the technological sector, and colleges of education are substantially funded by the State. In addition, there are a number of independent private colleges.

If you are thinking of going to college, you can search the Qualifax website for details on courses. Generally, applications for undergraduate courses in Ireland are made through the Central Applications Office (CAO).

You can find more information in our pages on:

• Application procedures and entry requirements
• Third-level fees
• Tax relief for third-level fees.

If you think you might qualify for a grant, you can read more about:

• Maintenance grant schemes for students on third-level courses
• Grants and funds available for mature students

While Canada’s Medicare system has individual health care insurance plans for each province and territory, Ireland provides its public health services for the entire State through the Health Service Executive (HSE). Ireland also has private healthcare providers.

Public healthcare services

The HSE delivers health and personal social services through medical professionals and hospitals and through a network of Local Health Offices, health centres, and clinics at the community level.

You can access HSE public health services if you have been living in Ireland for at least a year, or if you intend to live here for at least one year. This is called being ordinarily resident in Ireland.

To check that you are ordinarily resident, the HSE may ask for:

• Proof of property purchase or rental, including evidence that the property is your principal residence (for example, proof of rent)
• A letter or statement from a financial institution (for example, a bank statement)
• A current utility bill (such as a gas, electricity, or phone bill)
• A current car or home insurance policy in your name
• An official document from a government department (for example, a notice of assessment from Revenue)

The above documents need to be dated within the last 12 months.

Private healthcare services

Health insurance is used to pay for private care in hospital or from health professionals in hospitals or in their practices.

The arrangements vary from one company to another, but most companies have agreements with hospitals to pay the hospital directly. In general, for outpatient costs you pay the health professional and then claim back from the health insurance company. You should check with your own company as to their procedures.

The following companies offer voluntary private health insurance in Ireland:

• Irish Life Health
• Laya Healthcare
• Vhi Healthcare
• HSF Health Plan (provides cash benefit plans but not in-patient health insurance)

There are also some health insurance providers that deal only with particular groups of employees, for example, Gardaí or prison officers. These schemes are known as ‘restricted membership schemes.’ The rules governing health insurance apply equally to all providers, with some limited exceptions for the restricted membership schemes.

General Practitioners (GPs)

General Practitioners (GPs) are family doctors. A GP is often the first doctor people see about a health problem.

GPs provide referrals to more specialised doctors called consultants. You cannot see a consultant for the first time without a referral from a GP.

You can find a GP in your area using the HSE Service Finder Map. Some GPs will also arrange home visits.

Buying a home

There are several steps in the process of buying a home in Ireland. Before you choose to buy, make sure that you have done the following:

Find out what you can afford

You should review your budget to find out how much you can afford in monthly mortgage repayments. You should ensure that you have enough to cover all the costs involved in buying a home, for example, mortgage costs, legal fees, insurance, and stamp duty.

The amount of money you can get as a mortgage loan, and the amount you need as a deposit are governed by Central Bank lending limits – see our page on taking out a mortgage for details of these rules.

The Competition and Consumer Protection Commission (CCPC) has a budget planner that you can use to see how much you can afford each month.

Get a solicitor

While you are looking for a property, you should hire a solicitor to do the conveyancing. Conveyancing is the legal work involved in buying or selling property. Conveyancing charges can vary between solicitors, so it is worth contacting several solicitors to compare prices.

You can use the Law Society’s website to find a solicitor in your area.

Get mortgage approval

A mortgage is a long-term loan secured against the property you buy. This means if you don’t repay your mortgage, you may lose your home.

There are different types of mortgages and different mortgage providers. You should contact several different mortgage providers to find out who can offer you the best deal.

The CCPC has information on choosing the best mortgage for you.

You can also use the CCPC mortgage calculator to check what your monthly repayments will be. The amount depends on:

• The amount you borrow
• How long the mortgage will last
• The interest rate

You can read more on our page about the steps involved in buying a home.

Renting a home

In Ireland, the term ‘renting’ is usually used in everyday conversation. Sometimes, you might hear words like ‘letting’, ‘tenancy agreement’ and ‘lease’ used as well.

To make sure you find somewhere that suits you, consider these questions before viewing places to rent:

• How much can you afford in rent and bills?
• What is the standard of the accommodation?
• What is the Building Energy Rating (BER) of the property?
• What is the location of the property? Is it near to your work or college?
• How long do you plan to stay there?
• Do you want to share a bedroom, bathroom, or kitchen?

Residential Tenancies Board (RTB)

The Residential Tenancies Board (RTB) helps to resolve disputes between landlords and tenants, including any disputes about deposits. It has published a Good Landlord/Tenant Guide (pdf) with general information for landlords and tenants.

The RTB also has a helpful list of rights and responsibilities for renters.

What are the rules about deposits?

You cannot be forced to make upfront payments of more than 2 month’s rent. This includes a deposit of a month’s rent and one month’s rent in advance.

You should get a receipt for any deposit you pay. Your rent book should state how much of a deposit you paid.

You may lose your deposit if:

• You leave without giving proper notice, or leave before the end of a fixed-term lease
• You cause damage to the accommodation beyond normal wear and tear
• You leave with bills or rent unpaid.

What are letting agencies?

Letting agencies (sometimes called ‘accommodation agencies’) are commercial organisations that can help you find private rented accommodation. They may charge you a fee. Before registering with an agency, you should find out the following:

• Is the agency licenced?
• What services does it offer?
• If you pay a fee, in what circumstances will you get a refund?
• If you decide to register with the agency, make sure you get a receipt for any money you pay.

Read our page about what to consider when viewing rented accommodation.

Visit our Returning to Ireland portal for more information as you plan your journey home from Canada.