Tax File Return - Working Outside Canada

[bobi123]

Hello,
I will be obliged if you please help me out in this query.
I am planning to land in calgary as new immigrant in spetember 2014. I will open a bank account and deposite some amount. After two weeks, I will go to Republic of Congo ( no tax treaty exist) to start a job as expatriate. My company will pay income tax on my salary. This contract is 2 years. In these two years, i can go two calgary two times for 1 month only. After completion of contract, i will permanently stay in Calgary. My salary account is not canadian bank account. please help me in the following queries:-

1) If SIN card is issued to me, when should I have to file a tax return? after two years or from next year 2015 or 2016.

2) Do I have to pay tax in canda on this foreign income?

3) Do I have to declare this foreign amount, but not paying tax?

4) As I would be having bank account in calgary, Do I have to pay tax? Do I have to file tax and when?

 

[Amadan123]

Hello bobi123,

Paying tax in Canada depends on whether or not you are resident in Canada for tax purposes. Residency is determined based on your primary and secondary ties to Canada; primary ties are having things like having a house, spouse and dependants in Canada. Secondary ties are like having bank accounts, investment accounts, memberships to professional clubs, and drivers license, among others.

If you have any one primary tie, you are automatically considered a resident for tax purposes. If you one or a few secondary ties, they are looked at in totality by the CRA to determine your residency.

For more information, please check the link http://www.cra-arc.gc.ca/tx/nnrsdnts/cmmn/rsdncy-eng.html.

This is the biggest thing you need to determine first, before any other questions can be addressed.

Madan Chartered Accountant team
www.madanca.com