What are the steps to apply for a retirement visa (Non-O) in Thailand as a first-time applicant?

If you can get this Non Imm O 90 day visa for 'retirement' inside Canada at a Thai Consulate without income qualification - then I say Do It.

You can also get this 90 Non Imm O visa at the main Thai Immigration Office in Bangkok (one of the very few exceptions of getting any kind of visa inside Thailand) and income qualification is required

In the Thailand region (Consualtes in neighboring countries) to get the Non Imm O 90 Day Visa intended to be later used for a one year 'retirement' Extension (over age 50) one has to show income qualification

That is a Non Immigrant

O-A (not A)

Pension of at least thb monthly...never deposit large sums in a Thai Bank.

Krabi does Non O Extensions up to 45 days before Expiry. And as few as 2 or 3 without complaint - if it is the 2nd or 3rd.

reports from there are that you need at least 20 days left on your current stamp to apply for the 90 day Non-O visa (the visa you need BEFORE you can get a year extension of stay based on retirement)>

You need to update the bank book the day you apply for the 90 Non-O visa and the bank letter can only be a couple days old. You use form TM.86 change of visa to go from a tourist visa to the Non-O visa.

It will go under consideration for a couple weeks (or more) before you go back and get the Non-O visa and the new 90 day stamp inked into your passport. THEN you wait until you have 30 days or less left on that stamp and go back (again with the bank letter and an updated bank book balance) to apply for the yearly extension.

NOTE: for the first yearly extension your money only needs to be seasoned in the account for 60 days.

what visa are you on now and what immigration office will you be using?