Now this is my first time filing TAX in Canada and I dono that if I have to file TAX or not. I dont have any income in Canada. I did'nt earn any thing. I stayed there for few weeks and if I have to file Tax. What should it be like?

Please suggest? Need your Help:)

Under general Canadian tax principles, a person is only required to file an income tax return in Canada during the period in which he or she is so resident. Based on your letter, it is not entirely clear whether Canada would consider you a resident as this test is based on the particular facts involved.

Where a person is not resident in Canada based on the facts at hand, he or she may still be considered to be resident if he or she was in Canada at least 183 days in the calendar year. In that event, the individual would be taxable on his world income as if he were resident in Canada.

It should be noted as well that even non-residents are subject to Canadian taxation on certain types of income. Specifically, these are employment income earned in Canada, business income earned in Canada and capital gains from the sale of “Taxable Canadian Property”.

The nature of this facility is to provide a general response to a general question. Under no circumstances should anyone act on this information without obtaining analysis and counsel from a qualified advisor with respect to the specific situation.

Phillip Nadler, CA
Richter Usher & Vineberg
http://www.richter.ca

- If the Tax Return need to be filed in the first place since the person is non resident as far as Canada goes.

- If in the circumstance mentioned in the attached, child tax benefit application has been made and credit received, does it then make obligatory to file tax returns ?

- If in the circumstance, a person is staying out of Canada based on valid RRP, can he continue to receive the Child Tax Benefit while he is away from Canada ? Does the child tax benefit credit already received by the person continue to valid or does it needs to be refunded ?