Moving from Japan to Canada: Express Entry, Working Holiday & PR

Regulatory & Legal Advisory: Educational & Informational Content Only

The procedures, legal frameworks, tax laws, and visa requirements described in this guide reflect official guidelines and regulatory synthesis current as of publication. Immigration policies, tax treaties, and municipal requirements change frequently. This content is for educational and planning purposes only and cannot substitute for formal legal, tax, or immigration counsel. Readers must verify current requirements directly with relevant municipal city halls, the National Tax Agency (NTA), the Japan Pension Service, official embassies, or certified professional advisors (licensed immigration lawyers, certified tax accountants / Zeirishi).

Canada has the fourth-largest Japanese community abroad, with 75,316 Japanese nationals at 1 October 2025 (as of October 2026).¹ This guide summarises the entry routes (working holiday, study, employer-backed work) and the paths to permanent residence (PR), then covers tax residency, provincial health insurance, the pension agreement and first-month setup.

Canada at a Glance for Movers from Japan

MOFA ranks Canada fourth after the US (416,380), Australia (105,566) and China (92,928), with 5.8% of all Japanese abroad, and 51,569 (68.5%) of those in Canada are Eijusha (永住者, Japanese nationals with permanent residence) (as of October 2026).¹ Canada was also the fourth destination for Japanese students in academic year 2024, with 6,736 students (as of October 2026).²³

Immigration, federal income tax, the Canada Pension Plan (CPP) and Employment Insurance (EI) are federal; much of daily life is provincial. Provinces run health insurance, provincial income tax, driver’s licences, tenancy law and schooling, and Québec also selects most of its own economic immigrants.⁴⁵

English and French are Canada’s official languages at federal level (Official Languages Act section 2(a)).⁶ In Québec, the civil administration must in principle use French only since 1 June 2023, with an exception allowing another language during the first six months after arrival (as of October 2026).⁷

Japan has an Embassy in Ottawa and Consulates-General in Calgary, Toronto, Vancouver and Montréal.⁸ Japanese nationals who live abroad for 3 months or more must file an Overseas Residential Registration (Zairyu Todoke 在留届) with their mission (Passport Act Article 16), covered in the site’s guide to Japanese embassy help and Tabi-Reg.⁹¹⁰

Japanese passport holders flying to Canada need an electronic Travel Authorization (eTA), not a visa, and work and study permits approved before travel are issued at the port of entry.¹¹¹²

Overview & Eligibility Framework: Routes from Japan to Canada

Comparison Table

Main long-stay routes (as of October 2026).

Route	Who it suits	Job offer needed	Length	Path to PR	Covered in detail by
IEC Working Holiday	Japanese citizens aged 18 to 30 resident in Japan13	No; open work permit14	Up to 12 months per participation; 2 participations13	Skilled paid work can count toward the Canadian Experience Class15	Working holiday guide
Study permit, then PGWP	Students in programmes over 6 months12	No	Programme length; PGWP up to 3 years, one per lifetime16	PGWP work can count; work while a full-time student cannot15	Study abroad and post-graduation work guides
Employer-specific work permit	Local hires (Genchi Saiyo 現地採用)	Yes, LMIA unless exempt17	Per permit	Skilled work can count toward the Canadian Experience Class15	Job hunting guide
Intra-company transferee	Assignees (Chuzai 駐在) within a multinational group	Transfer within a related enterprise; LMIA-exempt18	Initially up to 3 years; maximum 7 (executives, managers) or 5 (specialized knowledge)18	Skilled work can count toward the Canadian Experience Class15	Chuzai vs Genchi Saiyo guide
Express Entry (FSW, CEC, FST)	Skilled workers	Not required for FSW if funds are shown5	Permanent	Is PR	Skilled migration guide
Provincial Nominee Program	Workers, graduates and in-demand occupations, per province19	Depends on stream; see the province	Permanent	Is PR19	This guide
Québec selection (PSTQ, PEQ)	People settling in Québec	Validated job offer optional in the PSTQ profile20	Permanent	Québec Selection Certificate, then IRCC21	This guide

IEC Working Holiday (Twice in a Lifetime)

Japan’s one IEC category, Working Holiday, is open to Japanese citizens aged 18 to 30 who give a residential or mailing address in Japan, hold at least CAD 2,500 and have health insurance for the whole stay; each participation lasts up to 12 months, and no dependants may accompany them (as of October 2026).¹³ IRCC states that from 1 April 2025 Japanese citizens can participate twice, and MOFA dates the revision of the arrangement to 1 December 2024.¹³²²

The permit is an open work permit that “lets you work for most employers anywhere in Canada”, and employers do not need an LMIA.¹⁴²³ Fees are CAD 184.75 plus the CAD 100 open work permit holder fee (and CAD 85 biometrics if required), and a policy shorter than your stay produces a permit that “expires at the same time as your insurance” (as of October 2026).²⁴²⁵ Invitation rounds are covered in the site’s working holiday guide.²⁶

A working holiday can lead to PR: IRCC’s Canadian Experience Class (CEC) rules do not exclude IEC work, so skilled, paid work in TEER 0 to 3 done while authorized can count toward the required 1 year (1,560 hours) within the last 3 years (as of October 2026).¹⁵

Study Permit, Then the Post-Graduation Work Permit

Programmes of 6 months or less need no study permit, but without one you cannot work while studying.¹² Most applicants need a provincial or territorial attestation letter (PAL/TAL), except master’s or doctoral students at a public institution from 1 January 2026, and Québec-bound students need a Certificat d’acceptation du Québec (CAQ) instead (as of October 2026).²⁷ Funds and admissions are covered in the site’s study abroad guide.²⁸

The Post-Graduation Work Permit (PGWP) must be applied for within 180 days, lasts up to 3 years and is available once: “You can’t get a PGWP if you already received one” (as of October 2026).²⁹¹⁶

Working for a Canadian Employer: LMIA Work Permits and Intra-Company Transfers

Most employer-specific permits need a Labour Market Impact Assessment (LMIA) unless an exemption applies, and employers must not recover the LMIA fee or recruitment fees from the worker.¹⁷

Intra-company transferees are LMIA-exempt if the foreign employer is a multinational with a parent, branch, subsidiary or affiliate relationship to the Canadian enterprise and the worker has at least 1 year of continuous full-time employment in a similar role within the last 3 years (as of October 2026).¹⁸ IRCC’s CPTPP instructions also cover Japanese intra-corporate transferees and an open work permit for the spouse of a transferee who is a Japanese citizen.³⁰

Express Entry in Brief (and the 3 November 2026 Change)

Express Entry ranks Federal Skilled Worker (FSW), Canadian Experience Class and Federal Skilled Trades (FST) candidates in one pool by the Comprehensive Ranking System (CRS).³¹³² FSW applicants need, among other things, 1 year of skilled work, CLB 7, 67 of 100 grid points and proof of funds (CAD 15,263 for one person) unless authorized to work in Canada with a valid job offer; CEC requires CLB 7 for TEER 0 or 1 jobs and CLB 5 for TEER 2 or 3 jobs (as of October 2026).⁵³³³⁴

Check the draw history before planning on an FSW-only route: there has been no General round since 23 April 2024 and no FSW programme round in 2025 or 2026 (as of October 2026).³¹ CRS points for arranged employment were removed from 25 March 2025.³⁵

On 16 October 2026 IRCC announced that from 3 November 2026 a qualifying job offer in a high-wage occupation will earn CRS points again, and that an LMIA “will no longer be required for a qualifying job offer”, whether for those points or for FSW and FST job-offer requirements.³⁶ Candidates will receive points for Canadian work experience or an eligible job offer, “not both”.³⁷ The change is announced but not yet in force, and the announcement concerns Express Entry job offers only; it does not address Temporary Foreign Worker Program work permits (as of October 2026).³⁶

A high-wage occupation has a median wage of at least 1.3 times that of the overall Canadian workforce, and IRCC states that this “is not determined based on a person’s specific job position or salary”.³⁶³⁸ IRCC’s high-wage occupation list is already published, effective 3 November 2026 and based on 2023 to 2025 data.³⁸ Rounds will pause for a recalculation of up to two weeks, and candidates wanting job-offer points must update their profiles before 3 November (as of October 2026).³⁶

After an invitation to apply (ITA) you have 60 days to submit, and PR fees are CAD 1,590 including the Right of Permanent Residence Fee, plus CAD 85 for biometrics (as of October 2026).³⁹²⁵ Point values and language tests are covered in the site’s skilled migration guide.

Families and Dependants

Spouse work rights narrowed on 21 January 2025. Spouses of workers not on a PR pathway qualify only if the principal holds a TEER 0 or 1 job or a select TEER 2 or 3 job with at least 16 months left on the permit, and dependent children no longer qualify under that measure; spouses of students qualify only for some master’s, doctoral and professional programmes (as of October 2026).⁴⁰⁴¹ For PR, a dependent child is generally under 22 and not a spouse or common-law partner (Immigration and Refugee Protection Regulations section 2).⁴²

Schooling is provincial; see the site’s guide to children’s education abroad.

Provincial Nominee Programs (PNP) and Quebec’s Separate System

How Nomination Works: Enhanced vs Base Streams

Eleven provinces and territories run a PNP; Québec and Nunavut do not.¹⁹ A nomination through an Express Entry stream adds 600 CRS points, while a non-Express Entry (base) stream leads to a separate PR application to IRCC (as of October 2026).¹⁹³² Nominees must intend to live in the nominating province or territory.¹⁹

Provincial Streams in Outline (No League Table)

Streams differ by province, typically targeting workers with a job offer, local graduates and in-demand occupations.¹⁹ IRCC’s 2026 to 2028 levels plan raises the PNP target to 91,500 admissions in 2026 and 92,500 in 2027 and 2028, within 380,000 PR admissions a year (as of October 2026).⁴³

Quebec: CAQ, Quebec Selection Certificate and Arrima

Québec runs its own selection: FSW and CEC candidates must plan to live outside Québec, so skilled workers bound for Québec obtain a Québec Selection Certificate (CSQ) and then apply to IRCC for PR.⁵¹⁵²¹ The main route is the Skilled Worker Selection Program (PSTQ), which starts with a free expression of interest in Arrima valid for 12 months; French test results must be under two years old (as of October 2026).²¹²⁰

The Québec Experience Program (PEQ) was suspended and has been reopened for two years, from 2 July 2026 to 2 July 2028.⁴⁴ Applications are received only from 2 July to 31 October 2026, and eligibility (a Québec diploma, or at least two years of Québec work in TEER 0 to 3) is assessed as of 19 November 2025 (as of October 2026).⁴⁴ French test preparation is covered in the site’s guide to language preparation.

Canadian Tax Residency: Residential Ties, the Year of Arrival and Japanese Non-Residency

Residential Ties and Deemed Residence

The CRA decides residency by residential ties: significant ties are a home, a spouse or common-law partner and dependants in Canada, and someone in Canada 183 days or more in a year without significant ties is a deemed resident.⁴⁵

For most newcomers, residence “starts the first day you live in Canada”, and income earned outside Canada before then is not subject to Canadian tax (as of October 2026).⁴⁶

Your First Canadian Return: Federal, Provincial and Quebec

Canada taxes by calendar year, and returns are due by 30 April (15 June if you or your spouse are self-employed) (as of October 2026).⁴⁶ In the arrival year you report world income from the date of residence (and certain Canadian-source income before it), some credits are prorated, and Form T2209 claims the foreign tax credit.⁴⁷

Provincial tax is generally calculated on the same federal return outside Québec.⁴⁷ Québec residents on 31 December must file returns with both Québec and Canada.⁴⁸

Newcomers can apply for benefits before filing their first return.⁴⁶ The Canada Groceries and Essentials Benefit replaced the GST/HST credit in July 2026 with the same eligibility, and the Canada child benefit is a monthly tax-free payment for children under 18 (as of October 2026).⁴⁹⁴⁶ A Social Insurance Number (SIN) is needed for benefits and work, and a temporary tax number can be used to file if Service Canada cannot issue a SIN.⁴⁶

Arriving with Japanese Assets: Deemed Acquisition and Form T1135

On becoming resident you are deemed to dispose of and reacquire most property at fair market value (Income Tax Act section 128.1(1)(b) and (c)), with exceptions including taxable Canadian property.⁵⁰ The CRA tells newcomers to record the fair market value of their property on arrival, because it “will be your cost” when you later sell.⁴⁷

Form T1135 is required when the cost of foreign property exceeds CAD 100,000 at any time in the year, but not for the year you first become resident; for later years, your cost is the fair market value at the date of becoming resident (as of October 2026).⁵¹ This guide found no CRA statement on NISA or iDeCo, so ask a cross-border tax adviser; brokers’ rules are covered in the site’s guide to keeping Japanese bank and brokerage accounts.

The Japan-Canada Tax Convention (Short)

The Japan-Canada tax convention was signed on 7 May 1986 and entered into force on 14 November 1987; an amending Protocol in force on 14 December 2000 has applied from 1 January 2001.⁵²⁵³ Dual residents are referred to mutual agreement under Article 4(2), applying the permanent home, vital interests, habitual abode and nationality tests in paragraph 2(a) of the Protocol signed with the convention in 1986.⁵³ Under Article 15(2), short assignments stay taxable only at home if presence does not exceed 183 days in the calendar year and other conditions are met.⁵³

The convention has no pensions article: pensions fall under Article 20, and Article 20(3) lets the state where income arises also tax it.⁵³ The Japan Pension Service names Canada among countries where the treaty does not remove Japanese withholding on pensions, and Canada credits Japanese tax on Japanese-source income under Article 21(1)(a).⁵⁴⁵⁵⁵³

Leaving Japan Correctly: Japanese-Side Taxes (Pointers)

You generally become a Japanese non-resident from departure (see the site’s Japan tax residency guide), Resident Tax (Juminzei 住民税) follows the January 1 rule, and a tax agent (Nohzei Kanrinin 納税管理人) handles remaining filings. Departure Tax (Kokugai Tenshutsuji Kazei) applies to movers with JPY 100 million or more in financial assets who were resident in Japan for more than 5 of the last 10 years, wherever they go.⁵⁶

Provincial Health Insurance (MSP, OHIP, RAMQ): Coverage, Gaps and Waiting Periods

How Canadian Public Health Insurance Works

Each province and territory decides who qualifies for its health insurance plan, and government plans cover vision, dental and prescription drugs only for some groups.⁵⁷

Province Table: BC, Alberta, Ontario, Quebec

Waiting periods and temporary-resident eligibility differ sharply (as of October 2026).

Province and plan	Waiting period	Work-permit holders	Study-permit holders
British Columbia: Medical Services Plan (MSP)58	“the balance of the month in which residence is established, plus two months”59	Work permits, including working holiday permits, valid for 6 months or more may be deemed residents58	Same 6-month rule; students pay the International Student Health Fee of CAD 75 a month5860
Alberta: Alberta Health Care Insurance Plan (AHCIP)61	From outside Canada, possibly from the date residency is established if you apply within 3 months62	Intend to live in Alberta 12 months; permit naming an Alberta employer and location, or an open permit, with 6+ months remaining; “Not all IRCC or CBSA permits qualify”63	12-month study permit for an Alberta institution, or 6 to 12 months with a school letter and intent to stay 12 months64
Ontario: Ontario Health Insurance Plan (OHIP)65	“There is no longer a waiting period for OHIP coverage”; 153 days in Ontario in any 12 months65	Valid work permit and working full-time for an Ontario employer for at least 6 months65	No study-permit category listed; check with ServiceOntario65
Québec: Régie de l’assurance maladie du Québec (RAMQ)66	Usually up to 3 months from registration; not for children under 1866	Eligible work permit valid over 6 months; open work permit holders ineligible “with some exceptions”66	Only students from countries with a Québec social security agreement; Japan is not one6667

Read the table against your permit. Ontario’s work-permit category requires full-time work for an Ontario employer for at least 6 months, and its eligibility page names no separate working holiday or study-permit category, so check with ServiceOntario.⁶⁵ Alberta’s page lists open permits with 6 months or more remaining among acceptable documents, subject to review, whereas RAMQ lists open work permit holders as ineligible “with some exceptions”, so working holiday participants in Québec should check RAMQ and arrange private cover.⁶³¹⁴⁶⁶

Bridging the Gap: Private Cover, IEC Insurance and Japanese Insurance

IEC participants must hold health insurance for their entire stay, and British Columbia, Alberta and Québec all advise private insurance until public coverage starts.^24596366

Japanese National Health Insurance ends when you move out of your municipality (see the site’s guide to health insurance cancellation). The Japan-Canada social security agreement covers public pensions only, not health insurance.⁶⁸⁶⁹

Japan-Canada Social Security Agreement: CPP, QPP, OAS and Nenkin

Seconded Workers: Certificate of Coverage and the 5-Year Rule

The agreement was signed on 15 February 2006 and has been in force since 1 March 2008; it covers the Canada Pension Plan and Old Age Security (OAS) but not the Quebec Pension Plan (QPP).⁶⁸⁶⁹ Because OAS is tax-funded, only CPP contributions are coordinated.⁶⁹

A worker seconded from Japan can stay in the Japanese system and be exempt from CPP for up to 5 years, with up to 3 more years possible on individual review if the posting is extended for unforeseen reasons.⁶⁹ The worker must in principle have been in the Japanese pension system for 6 months or more immediately before the posting, and the Japanese employer applies for the certificate of coverage.⁶⁹⁷⁰ Check Employment Insurance treatment with the employer’s payroll adviser.

Local Hires: CPP and EI Contributions

Local hires pay into the Canadian system: in 2026 the CPP employee rate is 5.95% on earnings up to CAD 74,600 (basic exemption CAD 3,500), and the EI employee premium is 1.63% up to CAD 68,900 outside Québec (as of October 2026).⁷¹⁷² Workers in Québec contribute to the QPP instead of the CPP, at Québec’s rates.⁶⁹ Voluntary National Pension enrolment is covered in its own guide.

Totalization: Adding Japanese and Canadian Periods

Periods can be combined when one country’s periods alone do not qualify. For Japanese benefits, one CPP calendar year counts as 12 months, but OAS residence periods cannot be counted; for Canadian benefits, you need at least 1 year of OAS residence or CPP coverage, and a year with at least 3 months of Japanese coverage counts as one CPP year.⁶⁹ Time a seconded worker spends in Canada under Japanese coverage is not OAS residence, and the same applies to a cohabiting spouse not covered by CPP or QPP through their own work.⁶⁹

Japanese pensions can be paid in Canadian dollars to Canada, as covered in the site’s guide to receiving your Japanese pension abroad.⁵⁴ Foreign residents who take the Japanese lump-sum withdrawal give up periods that could otherwise be totalized.

Setting Up: SIN, Bank Accounts and Credit History

Social Insurance Number

You need a 9-digit SIN to work in Canada; apply as soon as possible after you arrive.⁷³ Applying online, in person or by mail is free, and temporary residents receive a SIN starting with 9 that has an expiry date (as of October 2026).⁷⁴

Opening a Bank Account

You have the right to open a bank account even without a job or money to deposit right away.⁷⁵ Banks accept two original identity documents from listed sources (a foreign passport is one), and a bank that refuses must explain in writing (as of October 2026).⁷⁵ CDIC insures eligible deposits up to CAD 100,000 per category at each member institution, including foreign-currency deposits (as of October 2026).⁷⁶

Credit Reports and Building a Credit History

Equifax and TransUnion are Canada’s two main credit bureaus, and reports are free.⁷⁷ FCAC does not address foreign credit histories, so ask lenders about a Japanese record.

Housing: Renting in Vancouver, Toronto and Montreal Under Provincial Law

Market Data from Official Sources Only

CMHC’s October 2025 survey found tight markets in all three cities (as of October 2026).⁷⁸

Area (CMHC, October 2025 survey)	Purpose-built rental vacancy rate	Average 2-bedroom rent
Vancouver CMA	3.7%	CAD 2,363
Greater Toronto Area	3.0%	CAD 2,034
Greater Montréal	2.9%	CAD 1,346

Tenancy Rules by Province

Deposit rules are provincial. In British Columbia, landlords “can charge up to half of one month’s rent as a security deposit”.⁷⁹ Ontario allows only a rent deposit of up to one month’s rent, applied to the last rental period.⁸⁰⁸¹

Québec landlords cannot require rent in advance beyond the first month, a security or key deposit, or postdated cheques.⁸²

Other Practical Items (Pointers Only)

• Driving: an International Driving Permit works for visits.⁸³ Residents switch to a provincial licence: Ontario within 60 days (Japanese motorcycle classes cannot be exchanged), British Columbia within 90 days without further testing, and Alberta within 90 days for Class 5; Québec allows 6 months on a foreign licence and has a 1996 reciprocity agreement with Japan, so check SAAQ for current terms (as of October 2026).^8485868788 See the site’s guide to driving abroad.
• Household goods: under tariff item 9807.00.00, settlers’ effects owned and used before arrival enter duty-free, and goods to follow must be listed on Form BSF186 at first arrival.⁸⁹⁹⁰ See the site’s guide to international moving.
• Pets: check the Canadian Food Inspection Agency before travel; see the site’s guide to moving abroad with pets.
• Electricity: 120V, 60Hz, plug types A and B.⁹¹
• Language: IRCC-funded classes are free for permanent residents outside Québec, with time limits for economic-class PRs from 1 April 2026 (as of October 2026).⁹²⁹³
• Translations for IRCC: use a certified translator; family members, representatives and consultants may not translate.³⁹

Keeping PR Status and Citizenship (Short)

A permanent resident must be in Canada for at least 730 days in every five-year period (Immigration and Refugee Protection Act section 28).⁹⁴ Citizenship requires 1,095 days of physical presence in the five years before applying and tax filing for three taxation years in that period (Citizenship Act section 5(1)(c)).⁹⁵

Japanese citizens who naturalise in Canada lose Japanese nationality (Nationality Act Article 11(1)).⁹⁶ See the site’s guide to dual nationality.

Step-by-Step Administrative Procedure & Timeline

Pathways to Permanent Residence

flowchart TD
    A["Living in Japan"] --> B["IEC Working Holiday (up to 12 months, twice)"]
    A --> C["Study permit"]
    A --> D["Skilled worker in Japan"]
    A --> Q["Quebec selection (CSQ)"]
    C --> F["PGWP (one per person)"]
    B --> E["Skilled job in Canada (TEER 0 to 3)"]
    F --> E
    E --> G["Canadian Experience Class (1 year in 3)"]
    G --> H["Express Entry pool"]
    D --> H
    D --> P["Provincial nomination"]
    P -->|Express Entry stream, +600| H
    P -->|Base stream| K["PR"]
    J["Optional: qualifying high-wage job offer, no LMIA (from 3 Nov 2026)"] -.-> H
    H --> I["ITA (60 days)"]
    I --> K
    Q --> K

Timeline Checklist

Timings are typical, not statutory (as of October 2026).

When	Actions
T-18 to T-12 months	Choose a route; IEC profile during the season (10 days to accept an invitation, 20 to apply)2624; school admission and PAL/TAL or CAQ27; approved language test (results under 2 years old) and ECA for Express Entry975
T-12 to T-3 months	Permit applications; biometrics (CAD 85) at a visa application centre in Tokyo or Osaka2598; update Express Entry profiles before 3 November 2026 if claiming job-offer points36; certificate of coverage for seconded workers7069; police certificates as IRCC requires99100
T-1 month	Japan exit procedures, Juminzei, tax agent and Departure Tax check56; private health insurance for IEC or any provincial wait245966; list of goods to follow (BSF186)90
Arrival and first month	Permit issued at the port of entry12; declare goods to follow89; SIN74; bank account75; provincial health registration59656662; lease798082; licence exchange deadline84858687; Zairyu Todoke9
First Canadian tax year	Return by 30 April (15 June if self-employed)46; fair market value record of assets47; T1135 from the second year if foreign property cost exceeds CAD 100,00051

Japanese Citizens vs. Foreign Residents: Critical Distinctions

IEC Japan requires Japanese citizenship, so foreign residents of Japan must check whether their own country has an IEC arrangement.¹³ The entry document follows the passport: Japanese nationals need an eTA, while other nationals may need a visitor visa.¹¹

Express Entry and PNPs are open to any nationality, but applicants need police certificates for each country where they lived 6 months in a row in the last 10 years.⁹⁹ The CPTPP spouse work permit applies where the transferee is a Japanese citizen, so a foreign resident transferred by a Japanese company should not assume it applies by residence alone.³⁰

A child born in Canada is a Canadian citizen (Citizenship Act section 3(1)(a)), and a child of a Japanese parent is also Japanese but loses Japanese nationality unless the intention to retain it is notified with the birth registration within 3 months (Nationality Act Article 12).¹⁰¹⁹⁶ The Social Security Agreement and tax convention apply by coverage and residence, not nationality.⁶⁹⁵³ Foreign permanent residents leaving Japan should check re-entry permit rules in the site’s guide to Japanese citizens versus foreign residents.

Common Pitfalls & Regulatory Compliance Risks

• Paying for an LMIA or a job offer, or trusting a “guaranteed” visa. Fix: employers may not recover these fees.¹⁷¹⁰²
• Treating the 3 November 2026 change as already in force, or as covering Temporary Foreign Worker Program permits. Fix: it is announced, covers Express Entry only, and the profile still asks you to select “a positive LMIA, even though you don’t need one”.³⁶³⁷
• Using IELTS Academic or PTE Academic for Express Entry. Fix: use an approved test (CELPIP-General, IELTS General Training, PTE Core, TEF Canada or TCF Canada).⁹⁷
• Assuming a 3-month wait everywhere, immediate cover in BC, or RAMQ cover on an IEC permit. Fix: check the province table.⁵⁹⁶⁵⁶⁶
• Not recording asset values on arrival, or missing T1135 from the second year. Fix: record fair market values when you arrive.⁴⁷⁵¹
• Paying an unauthorized representative. Fix: only authorized paid representatives may charge for immigration help.¹⁰³

See also

Overseas employment and work

• Finding an Overseas Job from Japan: Agencies, CVs & Visa Sponsors: how local hires (Genchi Saiyo) search for employers before an employer-specific work permit.

Japan exit procedures

• Resident Tax (Juminzei) When Leaving Japan: The January 1 Rule: how the timing of your departure decides the Japanese resident tax still owed after you move.
• Leaving Japan: Cancel National Health Insurance & Shakai Hoken: ending Japanese health cover, which matters while a provincial waiting period runs.

Logistics and daily relocation

• Driving Abroad with a Japanese License: IDP, Renewal & Exchange: getting an International Driving Permit in Japan before the provincial licence exchange.

Foundations and frameworks

• Leaving Japan: The Master Relocation Guide & 12-Month Timeline: the overall departure timeline that the Canada checklist above fits into.

References & Official Sources

---

Important Cross-Border Mobility & Compliance Notice

All information presented in this reference publication is compiled from official government authorities, bilateral treaties, and statutory regulations. Cross-border tax obligations, visa eligibilities, pension disbursements, and residency classifications vary significantly based on individual citizenship, financial circumstances, and length of stay. Always seek professional advice from certified tax accountants (Zeirishi), licensed immigration specialists, or competent administrative authorities before taking irrevocable administrative or financial actions.

Footnotes

1. Ministry of Foreign Affairs of Japan, 海外在留邦人数調査統計 令和7年（2025年）10月1日現在 (PDF), https://www.mofa.go.jp/mofaj/files/100957047.pdf ; archive snapshot http://web.archive.org/web/20260421192127id_/https://www.mofa.go.jp/mofaj/files/100957047.pdf ↩ ↩²

2. Japan Student Services Organization (JASSO), 2024（令和6）年度 日本人学生留学状況調査結果, May 2026, https://www.studyinjapan.go.jp/ja/_mt/2026/05/data2024n.pdf ↩

3. MEXT, 「日本人学生の海外留学状況」及び「外国人留学生の在籍状況調査」について, 29 May 2026, https://www.mext.go.jp/a_menu/koutou/ryugaku/1412692_00003.htm ↩

4. Gouvernement du Québec, “Immigration programs for skilled workers”, last update 13 January 2026, https://www.quebec.ca/en/immigration/permanent/skilled-workers ↩

5. IRCC, “Eligibility to apply as a Federal Skilled Worker (Express Entry)”, page dated 16 October 2026, https://www.canada.ca/en/immigration-refugees-citizenship/services/immigrate-canada/express-entry/eligibility/federal-skilled-workers.html ; and “Six selection factors”, https://www.canada.ca/en/immigration-refugees-citizenship/services/immigrate-canada/express-entry/eligibility/federal-skilled-workers/six-selection-factors-federal-skilled-workers.html ↩ ↩² ↩³ ↩⁴ ↩⁵

6. Justice Laws Website (Canada), Official Languages Act, R.S.C. 1985, c. 31 (4th Supp.), section 2, https://laws-lois.justice.gc.ca/eng/acts/o-3.01/page-1.html ↩

7. Gouvernement du Québec, “Use of a language other than French”, last updated 5 October 2026, https://www.quebec.ca/en/culture/langue-francaise/portrait-francais-quebec/a-propos-francais/use-other-language ↩

8. Ministry of Foreign Affairs of Japan, 在カナダ日本国大使館・総領事館 (mission list, dated 令和6年2月27日), https://www.mofa.go.jp/mofaj/annai/zaigai/list/n_ame/canada.html ; archive snapshot http://web.archive.org/web/20260416225637/https://www.mofa.go.jp/mofaj/annai/zaigai/list/n_ame/canada.html (live site 403) ↩

9. e-Gov (Digital Agency), 旅券法 (Passport Act, Act No. 267 of 1951), Article 16, https://laws.e-gov.go.jp/api/2/law_data/326AC0000000267 ↩ ↩²

10. MOFA, オンライン在留届（ORRネット）在留届FAQ, https://www.ezairyu.mofa.go.jp/RRnet/faq.html ↩

11. IRCC, “Entry requirements by country or territory”, page dated 31 July 2026, https://www.canada.ca/en/immigration-refugees-citizenship/services/visit-canada/entry-requirements-country.html ↩ ↩²

12. IRCC, “Study permit: Who can study without a permit”, page dated 9 September 2026, https://www.canada.ca/en/immigration-refugees-citizenship/services/study-canada/study-permit/eligibility/study-without-permit.html ; and “Study permit: After you apply”, https://www.canada.ca/en/immigration-refugees-citizenship/services/study-canada/study-permit/after-apply-next-steps.html ↩ ↩² ↩³ ↩⁴

13. IRCC, “International Experience Canada: Eligibility by country and category” (Japan: Working Holiday), https://www.canada.ca/en/immigration-refugees-citizenship/services/work-canada/iec/eligibility/eligibility-by-country.html ; archive capture 12 October 2026 ↩ ↩² ↩³ ↩⁴ ↩⁵

14. IRCC, “International Experience Canada: About the program”, https://www.canada.ca/en/immigration-refugees-citizenship/services/work-canada/iec/about.html ; archive capture 4 October 2026 ↩ ↩² ↩³

15. IRCC, “Canadian Experience Class: Who can apply”, page dated 16 October 2026, https://www.canada.ca/en/immigration-refugees-citizenship/services/immigrate-canada/express-entry/who-can-apply/canadian-experience-class.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶

16. IRCC, “Post-graduation work permit: About”, modified 9 March 2026, https://www.canada.ca/en/immigration-refugees-citizenship/services/study-canada/work/after-graduation/about.html ↩ ↩²

17. Justice Laws (Canada), Immigration and Refugee Protection Regulations SOR/2002-227, sections 203, 209.2, 209.3, 315.2, https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/FullText.html ↩ ↩² ↩³

18. IRCC, program delivery instructions, “Intra-company transferees” (R205(a), exemption codes C61, C62, C63), modified 6 January 2025, https://www.canada.ca/en/immigration-refugees-citizenship/corporate/publications-manuals/operational-bulletins-manuals/temporary-residents/foreign-workers/exemption-codes/intra-company-transferees.html ↩ ↩² ↩³

19. IRCC, “Provincial Nominee Program: How it works”, modified 14 September 2026, https://www.canada.ca/en/immigration-refugees-citizenship/services/immigrate-canada/provincial-nominees/works.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶

20. Gouvernement du Québec, “Completing an expression of interest in immigrating to Québec” (PSTQ, Arrima), accessed 18 October 2026, https://www.quebec.ca/en/immigration/permanent/skilled-workers/skilled-worker-selection-program/expression-of-interest ↩ ↩²

21. Gouvernement du Québec, “Skilled Worker Selection Program (PSTQ)”, last update 22 December 2025, https://www.quebec.ca/en/immigration/permanent/skilled-workers/skilled-worker-selection-program ↩ ↩² ↩³

22. Ministry of Foreign Affairs of Japan, 「ワーキング・ホリデー制度」 (page dated 令和8年4月1日), https://www.mofa.go.jp/mofaj/toko/visa/working_h.html ; archive snapshot http://web.archive.org/web/20261003093203/https://www.mofa.go.jp/mofaj/toko/visa/working_h.html ↩

23. IRCC Help Centre, “What’s the difference between an International Experience Canada work permit and other work permits?”, modified 28 September 2026, https://ircc.canada.ca/english/helpcentre/answer.asp?qnum=935&top=25 ↩

24. IRCC, “International Experience Canada: Submit your work permit application”, https://www.canada.ca/en/immigration-refugees-citizenship/services/work-canada/iec/apply-work-permit.html ; archive capture 4 October 2026 ↩ ↩² ↩³ ↩⁴

25. IRCC, “Fee list”, date modified 21 September 2026, https://ircc.canada.ca/english/information/fees/fees.asp ↩ ↩² ↩³

26. IRCC, “International Experience Canada: Create your IEC profile and get your invitation to apply”, https://www.canada.ca/en/immigration-refugees-citizenship/services/work-canada/iec/become-candidate.html ; archive capture 4 October 2026 ↩ ↩²

27. IRCC, “Provincial attestation letter (PAL) or territorial attestation letter (TAL)”, page dated 2 September 2026, https://www.canada.ca/en/immigration-refugees-citizenship/services/study-canada/study-permit/get-documents/provincial-attestation-letter.html ↩ ↩²

28. IRCC, “Study permit: Proof of financial support”, page dated 28 August 2026, https://www.canada.ca/en/immigration-refugees-citizenship/services/study-canada/study-permit/get-documents/financial-support.html ↩

29. IRCC, “Post-graduation work permit: Who can apply”, modified 24 June 2026, https://www.canada.ca/en/immigration-refugees-citizenship/services/study-canada/work/after-graduation/eligibility.html ↩

30. IRCC, program delivery instructions, “Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP)” (International Free Trade Agreements), modified 2 September 2026, https://www.canada.ca/en/immigration-refugees-citizenship/corporate/publications-manuals/operational-bulletins-manuals/temporary-residents/foreign-workers/international-free-trade-agreements/trans-pacific.html ↩ ↩²

31. IRCC, “Express Entry rounds of invitations” (data to 16 October 2026), https://www.canada.ca/en/immigration-refugees-citizenship/corporate/mandate/policies-operational-instructions-agreements/ministerial-instructions/express-entry-rounds.html ↩ ↩²

32. IRCC, “Comprehensive Ranking System (CRS) criteria”, page dated 16 October 2026, https://www.canada.ca/en/immigration-refugees-citizenship/services/immigrate-canada/express-entry/check-score/crs-criteria.html ↩ ↩²

33. IRCC, “Proof of funds: Express Entry” (table updated 7 July 2025), https://www.canada.ca/en/immigration-refugees-citizenship/services/immigrate-canada/express-entry/documents/proof-funds.html ↩

34. IRCC, “Compare all Express Entry programs”, page dated 16 October 2026, https://www.canada.ca/en/immigration-refugees-citizenship/services/immigrate-canada/express-entry/eligibility/compare.html ↩

35. IRCC, Ministerial Instructions 2025-1 (Express Entry), https://www.canada.ca/en/immigration-refugees-citizenship/corporate/mandate/policies-operational-instructions-agreements/ministerial-instructions/express-entry-application-management-system/amendment-2025-1.html ↩

36. IRCC, news release “Canada refocusing Express Entry on top talent that drives economic growth”, 16 October 2026, https://www.canada.ca/en/immigration-refugees-citizenship/news/2026/10/canada-refocusing-express-entry-on-top-talent-that-drives-economic-growth.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶

37. IRCC, “2026 Changes to points for Canadian work experience and job offers in the Express Entry system”, page dated 16 October 2026, https://www.canada.ca/en/immigration-refugees-citizenship/services/immigrate-canada/express-entry/changes.html ↩ ↩²

38. IRCC, “High-wage occupations and how we assess them”, page dated 16 October 2026, https://www.canada.ca/en/immigration-refugees-citizenship/services/immigrate-canada/express-entry/check-score/high-wage.html ↩ ↩²

39. IRCC, “Express Entry: Apply for permanent residence” (60-day window; translation rules), page dated 16 October 2026, https://www.canada.ca/en/immigration-refugees-citizenship/services/immigrate-canada/express-entry/apply-permanent-residence.html ↩ ↩²

40. IRCC, “Open work permits for family members of foreign workers: Who can apply”, modified 12 June 2026, https://www.canada.ca/en/immigration-refugees-citizenship/services/work-canada/special-instructions/spouses-dependent-children/eligibility.html ↩

41. IRCC, “Help your spouse or common-law partner work in Canada” (students), modified 3 February 2026, https://www.canada.ca/en/immigration-refugees-citizenship/services/study-canada/work/help-your-spouse-common-law-partner-work-canada.html ↩

42. Justice Laws (Canada), Immigration and Refugee Protection Regulations, section 2 (“dependent child”), current to 30 September 2026, https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-2.html ↩

43. IRCC, “Supplementary Information for the 2026-2028 Immigration Levels Plan”, page dated 13 October 2026, https://www.canada.ca/en/immigration-refugees-citizenship/corporate/mandate/corporate-initiatives/levels/supplementary-immigration-levels-2026-2028.html ↩

44. Gouvernement du Québec, « Programme de l’expérience québécoise (PEQ) », dernière mise à jour 17 juin 2026, https://www.quebec.ca/immigration/permanente/travailleurs-qualifies/programme-experience-quebecoise (English URL returned HTTP 410) ↩ ↩²

45. Canada Revenue Agency, “Determining your residency status”, date modified 20 January 2026, https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/information-been-moved/determining-your-residency-status.html ↩

46. Canada Revenue Agency, “Newcomers to Canada (immigrants)”, modified 3 August 2026, https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving-entering-canada-non-residents/newcomers-canada-immigrants.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶

47. Canada Revenue Agency, “Completing your tax return as a newcomer”, modified 17 September 2026, https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving-entering-canada-non-residents/newcomers-canada-immigrants/completing-return-newcomers.html ↩ ↩² ↩³ ↩⁴ ↩⁵

48. Revenu Québec, “Income Tax Return: New Residents”, https://www.revenuquebec.ca/en/citizens/your-situation/new-residents/income-tax-return/ ; archive snapshot http://web.archive.org/web/20260514005221/https://www.revenuquebec.ca/en/citizens/your-situation/new-residents/income-tax-return/ (live site 403) ↩

49. Canada Revenue Agency, “Canada Groceries and Essentials Benefit”, modified 8 June 2026, https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-groceries-essentials-benefit.html ↩

50. Justice Laws (Canada), Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), section 128.1(1), current to 30 September 2026, https://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-128.1.html ↩

51. Canada Revenue Agency, “Questions and answers about Form T1135”, modified 15 April 2026, https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/information-been-moved/foreign-reporting/questions-answers-about-form-t1135.html ↩ ↩² ↩³

52. Ministry of Finance Japan, Japan-Canada tax convention and MLI page (signing and entry-into-force dates), accessed 18 October 2026, https://www.mof.go.jp/tax_policy/summary/international/tax_convention/mli_can.htm ↩

53. Department of Finance Canada, “Convention between the Government of Canada and the Government of Japan …” consolidated 1986 Convention and 1999 Protocol (archived page; “no official sanction”), https://www.canada.ca/en/department-finance/programs/tax-policy/tax-treaties/country/japan-convention-consolidated-1986-1999.html ; full text read from archive snapshot http://web.archive.org/web/20260613035136/https://www.canada.ca/en/department-finance/programs/tax-policy/tax-treaties/country/japan-convention-consolidated-1986-1999.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶

54. Japan Pension Service, 「年金を受けている方が海外に居住するとき」, updated 5 December 2025, https://www.nenkin.go.jp/service/jukyu/tetsuduki/kyotsu/jukyu/kaigaitenshutsu.html ↩ ↩²

55. Japan Pension Service, 「租税条約等締結国一覧（令和７年１月現在）」 (PDF), https://www.nenkin.go.jp/service/jukyu/tetsuduki/kyotsu/jukyu/kaigaitenshutsu.files/sozei.pdf ↩

56. National Tax Agency, Tax Answer No.1478 「国外転出をする場合の譲渡所得等の特例」 (令和8年4月1日現在法令等), https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1478.htm ↩ ↩²

57. Health Canada, “Canada’s health care system”, modified 25 June 2025, https://www.canada.ca/en/health-canada/services/canada-health-care-system.html ↩

58. Government of British Columbia, “Eligibility for MSP”, last updated 8 April 2025, https://www2.gov.bc.ca/gov/content/health/health-drug-coverage/msp/bc-residents/eligibility-and-enrolment/are-you-eligible ↩ ↩² ↩³

59. Government of British Columbia, “How to apply for the Medical Services Plan (MSP)”, last updated 4 June 2026, https://www2.gov.bc.ca/gov/content/health/health-drug-coverage/msp/bc-residents/eligibility-and-enrolment/how-to-enrol ↩ ↩² ↩³ ↩⁴ ↩⁵

60. Government of British Columbia, “Health fee for international students”, accessed October 2026, https://www2.gov.bc.ca/gov/content/health/accessing-health-care/health-fee-international-students ↩

61. Government of Alberta, “Alberta Health Care Insurance Plan: Eligibility”, accessed 18 October 2026, https://www.alberta.ca/ahcip-eligibility ↩

62. Government of Alberta, “Apply for health care coverage if you move to Alberta”, accessed 18 October 2026, https://www.alberta.ca/ahcip-moving-to-alberta ↩ ↩²

63. Government of Alberta, “Health care coverage for temporary residents”, accessed 18 October 2026, https://www.alberta.ca/ahcip-temporary-residents ↩ ↩² ↩³

64. Government of Alberta, “Health care coverage for students and international students”, accessed 18 October 2026, https://www.alberta.ca/ahcip-students ↩

65. Government of Ontario, “Apply for OHIP and get a health card”, updated 21 July 2025 (fetched 18 October 2026), https://www.ontario.ca/page/apply-ohip-and-get-health-card ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷

66. Régie de l’assurance maladie du Québec (RAMQ), “Know the eligibility conditions” (health insurance), https://www.ramq.gouv.qc.ca/en/citizens/health-insurance/know-eligibility-conditions ; archive snapshot http://web.archive.org/web/20261005213558/https://www.ramq.gouv.qc.ca/en/citizens/health-insurance/know-eligibility-conditions (live site 403) ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹

67. RAMQ, “Social security agreements with other countries”, https://www.ramq.gouv.qc.ca/en/citizens/health-insurance/social-security-agreements-other-countries ; archive snapshot http://web.archive.org/web/20260514005637/https://www.ramq.gouv.qc.ca/en/citizens/health-insurance/social-security-agreements-other-countries (live site 403) ↩

68. Japan Pension Service, 「協定を結んでいる国との協定発効時期および対象となる社会保障制度」, updated 27 October 2025, https://www.nenkin.go.jp/service/shaho-kyotei/kunibetsu/kyoteitimesystem.html ↩ ↩²

69. Japan Pension Service, 協定相手国別の注意事項（カナダ）, updated 27 March 2026 (fetched 18 October 2026), https://www.nenkin.go.jp/service/shaho-kyotei/kunibetsu/notice/canada.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰

70. Ministry of Health, Labour and Welfare, わたしとみんなの年金ポータル 「Question 7 海外で暮らすことになったら？」, https://www.mhlw.go.jp/nenkinportal/chapter1/question07.html ↩ ↩²

71. Canada Revenue Agency, “CPP contribution rates, maximums and exemptions” (2026), https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums-exemptions.html ↩

72. Canada Revenue Agency, “EI premium rates and maximums” (2026), https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/employment-insurance-ei/ei-premium-rates-maximums.html ↩

73. IRCC, “International Experience Canada: Start working in Canada” (SIN), https://www.canada.ca/en/immigration-refugees-citizenship/services/work-canada/iec/start-working.html ; archive capture 31 July 2026 ↩

74. Employment and Social Development Canada (Service Canada), “Apply for a Social Insurance Number”, modified 15 July 2026, https://www.canada.ca/en/employment-social-development/services/sin/apply.html ↩ ↩²

75. Financial Consumer Agency of Canada, “Opening a bank account”, modified 17 October 2025, https://www.canada.ca/en/financial-consumer-agency/services/banking/opening-bank-account.html ↩ ↩² ↩³

76. Canada Deposit Insurance Corporation, “Your coverage”, accessed 18 October 2026, https://www.cdic.ca/your-coverage/ ↩

77. Financial Consumer Agency of Canada, “Ordering your credit report and credit score”, page date 1 July 2026, https://www.canada.ca/en/financial-consumer-agency/services/credit-reports-score/order-credit-report.html ↩

78. Canada Mortgage and Housing Corporation, “2025 Rental Market Report” (Rental Market Survey, October 2025), accessed 18 October 2026, https://www.cmhc-schl.gc.ca/professionals/housing-markets-data-and-research/market-reports/rental-market-reports-major-centres ↩

79. Government of British Columbia, “Tenancy deposits and fees”, last updated 4 March 2026, https://www2.gov.bc.ca/gov/content/housing-tenancy/residential-tenancies/starting-a-tenancy/deposits-and-fees ↩ ↩²

80. Government of Ontario, “Guide to Ontario’s standard lease”, accessed 18 October 2026, https://www.ontario.ca/page/guide-ontarios-standard-lease ↩ ↩²

81. Landlord and Tenant Board (Tribunals Ontario), brochure “Information for New Tenants”, last updated May 2023, https://tribunalsontario.ca/documents/ltb/Brochures/Information%20for%20New%20Tenants.html ↩

82. Tribunal administratif du logement (Québec), “Paying the rent”, accessed 18 October 2026, https://www.tal.gouv.qc.ca/en/being-a-lessee/paying-the-rent ↩ ↩²

83. National Police Agency, 「ジュネーブ条約締約国等一覧」 (R7.8.27), https://www.npa.go.jp/policies/application/license_renewal/pdf/20250827genevalist.pdf ↩

84. Government of Ontario, “Exchange an out-of-province driver’s licence”, updated 23 September 2026, https://www.ontario.ca/page/exchange-out-province-drivers-licence ↩ ↩²

85. Insurance Corporation of British Columbia (ICBC), “Moving from outside Canada”, accessed 18 October 2026, https://icbc.com/driver-licensing/moving-bc/moving-from-another-country ↩ ↩²

86. Government of Alberta, “Exchange a licence from outside Alberta”, accessed 18 October 2026, https://www.alberta.ca/exchange-non-alberta-licences ↩ ↩²

87. Société de l’assurance automobile du Québec (SAAQ), “Canadian or foreign driver’s licence” (new resident in Québec), https://saaq.gouv.qc.ca/en/drivers-licences/canadian-foreign-drivers-licence ; archive snapshot http://web.archive.org/web/20250117233221/https://saaq.gouv.qc.ca/en/drivers-licences/canadian-foreign-drivers-licence (live site returned an error page) ↩ ↩²

88. Gazette officielle du Québec, 13 mars 1996, Décret 297-96 du 6 mars 1996, « Entente de réciprocité avec le Japon » (Code de la sécurité routière, permis de conduire), https://www.publicationsduquebec.gouv.qc.ca/fileadmin/gazette/pdf_encrypte/lois_reglements/1996F/25136.pdf ↩

89. Canada Border Services Agency, Memorandum D2-2-1 “Settlers’ Effects: Tariff Item No. 9807.00.00”, https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-2-1-eng.html ↩ ↩²

90. Canada Border Services Agency, Form BSF186 “Personal Effects Accounting Document”, https://www.cbsa-asfc.gc.ca/publications/forms-formulaires/bsf186-eng.html ↩ ↩²

91. International Electrotechnical Commission, “World Plugs”, archive snapshot 18 January 2024, https://web.archive.org/web/20240118041648/https://www.iec.ch/world-plugs ↩

92. IRCC, “Improve your English or French: Language classes”, page dated 4 April 2025, https://www.canada.ca/en/immigration-refugees-citizenship/services/new-immigrants/new-life-canada/improve-english-french/classes.html ↩

93. IRCC, “Eligibility for newcomer services for economic PRs”, page dated 10 March 2026, https://www.canada.ca/en/immigration-refugees-citizenship/services/settle-canada/newcomer-services/eligibility.html ↩

94. Justice Laws (Canada), Immigration and Refugee Protection Act, section 28, https://laws-lois.justice.gc.ca/eng/acts/I-2.5/section-28.html ↩

95. Justice Laws (Canada), Citizenship Act, section 5, https://laws-lois.justice.gc.ca/eng/acts/C-29/section-5.html ↩

96. e-Gov (Digital Agency), 国籍法 (Nationality Act, Act No. 147 of 1950), Articles 2, 11, 12, 14, https://laws.e-gov.go.jp/api/2/law_data/325AC0000000147 ; with 戸籍法 (Family Register Act) Article 104 ↩ ↩²

97. IRCC, “Express Entry: approved language tests”, https://www.canada.ca/en/immigration-refugees-citizenship/services/immigrate-canada/express-entry/documents/language-requirements/language-testing.html ↩ ↩²

98. IRCC, “Find a visa application centre”, https://www.canada.ca/en/immigration-refugees-citizenship/corporate/contact-ircc/offices/find-visa-application-centre ↩

99. IRCC, “Express Entry: Police certificates”, https://www.canada.ca/en/immigration-refugees-citizenship/services/immigrate-canada/express-entry/documents/police-certificates.html ↩ ↩²

100. IRCC, “Police certificates: how to get one: Japan”, https://www.canada.ca/en/immigration-refugees-citizenship/services/application/medical-police/police-certificates/how/japan.html ↩

101. Justice Laws (Canada), Citizenship Act, R.S.C. 1985, c. C-29, section 3, https://laws-lois.justice.gc.ca/eng/acts/C-29/section-3.html ↩

102. IRCC, “Online and telephone immigration scams”, page date 1 September 2026, https://www.canada.ca/en/immigration-refugees-citizenship/services/protect-fraud/internet-email-telephone.html ↩

103. IRCC, “Authorized paid representatives”, https://www.canada.ca/en/immigration-refugees-citizenship/services/immigration-citizenship-representative/choose/authorized.html ↩