As a non-resident of Canada, you will only be taxable in Canada in 2001 if you were employed in Canada, carried on a business in Canada or disposed of a taxable Canadian property in Canada during the taxation year 2001. Additionally, you can be deemed resident of Canada for 2001 if you were in Canada for at least 183 days during 2001.If you are in one of the situations mentioned above you will be required to file a Canadian 2001 income tax return which is due by April 30, 2002.
In respect of your taxation year 2002, since you will be residing in Toronto starting January 26, 2002, you will have to file a tax return and pay taxes, if any, by the end of April 2003 for your 2002 taxation year.
Disclaimer
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
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