Tuesday, April 14, 2015

Tax return for Visitors to Canada



Have you filed your tax yet? Filing due date for 2014 is due on April 30, 2015.
For those self-employed, it's due midnight on June 15, 2015.

In Canada, your income tax obligations to Canada are based on your "residency status (for tax purpose)".  It does not always match your visa status as Canada Revenue Agency(CRA) has own rules. 

In general, visitors to Canada fall into one of the following categories.

A. Immigrants -Newcomer to Canada
   - People who applied for Permanent Residence or Citizenship.
   - Protected persons(refugee)
   - People who received "approval-in-principle" from CIC to stay in Canada
B.  Non-residents of Canada
   - Normally, customarily, or routinely live in another country and are not considered a resident of Canada.
   - Do not have significant residential ties in Canada; and
     >you live outside Canada throughout the tax year; or 
     >you stay in Canada for less than 183 days in the tax year.
C.  Deemed residents
- Lived outside of Canada during the tax year.
- Stayed in Canada for 183 days or more in the tax year, do not have significant residential ties with Canada, and are not considered a resident of another country under the terms of tax treaty between Canada and that country.


An individuals's residency status (for tax purpose) is determined on a case by case basis. To check your residency status, go to CRA website: 
http://www.cra-arc.gc.ca/tx/nnrsdnts/cmmn/rsdncy-eng.html

To see if you need to file a return, follow the instruction on CRA website:
http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/flng-blgtns/menu-eng.html


Questions? Contact CRA. Extended telephone service available until April 30. 
http://www.cra-arc.gc.ca/cntct/hrs-eng.html



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