A resident of Canada has to file an income tax return in Canada if he has income during the year that is subject to Canadian tax. As such, your wife will only be required to file a Canadian tax return if she has earned income in the year that is subject to Canadian tax. The deadline to file an income tax return for the year 2001 is April 30, 2002.After you file an income tax return, the tax authorities will issue a Notice of Assessment and determine the amount of refund to which you are entitled or a balance payable that you might owe.
Generally, your income tax return can still be subject to review or audit for the three-year period beginning when the first Notice of Assessment in respect of the year has been issued.
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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