Resident of Canada for income tax purposes or non-resident

[gabo22]

Hi,

I would like to  know about my first tax year that I are a new resident of Canada for tax purposes. My situation is:

We (my wife, baby and me) will become PR on Sep-2011. I will come back to my country (with my hole family)  after 2 weeks. And we will established definitely in March 2012.

At the time I´ll arrive to Canada:

a) I will not have a home in Canada.
b) My spouse and baby will leave with me.
c) I will not  have personal property, such as a car or furniture; and
d) I will not have social ties in Canada.

On the other hand,
My wife and me already have a bank acount and credit card in Canada (I think that is the only tie and maybe we will get a driver's licence)

My questions are:

1. I become a resident of Canada for income tax purposes in Sep-2011 or  March 2012?


2. If a become a resident of Canada for income tax purposes in Sep-2011, Should I report "world income" on my Canadian income tax return? And from the compleate year or the amount that I will earned after landing in Sep-2011?

3. When should I apply for the Canada Child Tax Benefit payments, Sep-2011 or March 2012?

Thanks in advance and Regards,

[toby]

You become a resident for tax purposes in March 2012.  The minor ties to Canada (bank account etc) are not enough to  deem you a taxpayer until then.

Only when you become a taxpayer must you pay tax on worldwide income.

If you are  Canadian citizen, your wife may count time spent with you, outside Canada, toward her PR quota.

Until you are a taxpayer, you cannot claim child benefits; that would be unfair to Canadian taxpayers.