.
This isn't precisely correct - the requirement is 'to have filed taxes if needed.'
See here:
https://www.canada.ca/en/immigratio...ces/canadian-citizenship/adult-minor/who.html
That said, the question of who needs to file is not (IMO)
completely straightforward, and it's probably better for most to simply file (if income is low, they're more likely to actually get some benefits).
is this 3 year requirement for personal tax only? or for corporations you are partners in too?
Appears you are in the wrong venue.
You reference an eligibility requirement to qualify for a grant of citizenship, what a Permanent Resident of Canada must do to become a Canadian citizen (only individuals are PRs; only individuals who are a PR can be granted Canadian citizenship). The requirement is prescribed by the Citizenship Act. See
Section 5(1)(c)(iii) of the Citizenship Act, which prescribes that citizenship can be granted to a Permanent Resident who, in addition to meeting the other requirements, has . . .
met any applicable requirement under the Income Tax Act to file a return of income in respect of three taxation years that are fully or partially within the five years immediately before the date of his or her application
This says nothing, absolutely zero about who is required to file a Canadian tax return. This only requires, to be eligible for citizenship, compliance with tax laws and rules governing who must file a return, and only requires compliance for three of the preceding five tax years. Thus, a PR who was not required to file a return can still be eligible for citizenship even though they have not filed any tax return.
Note that even though it is prudent for a resident of Canada to file a return, so much so it is unwise for an adult to not file even if they have little or no income, there are various situations in which a Canadian is not required to file a return.
For any given tax year, it is OK to check [No], not required to file, and [No], did not file, and that year will still count as one of the three years in compliance. (Obviously the responses must be truthful.)
For information about who is required to file a Canadian income tax return . . . see information published by CRA, including
the CRA website, or various online resources for filing Canadian tax returns (such as Turbo Tax) which explain who is required to file. My sense is that for a question about who is required to file a tax return, those resources will suffice for this information, no need for an expert or accountant (although for actually preparing a tax return for a business, corporation, trust, or other organization, or someone with complex taxation issues, it is probably a good idea to rely on an accountant who prepares Canadian tax returns).
For the statutory provision specifying general rules governing who needs to file a return for income, see
Section 150 in the Income Tax Act, but for most people the CRA website and other sources (again, such as Turbo Tax) will suffice and are usually easier to navigate and understand.
Technically . . . back to the citizenship requirement . . .
One might parse language in the citizenship requirement and ask what does it mean by "
met any applicable requirement under the Income Tax Act to file a return of income."
Is the mere act of filing a return sufficient or does this require a perfect return? After all, "
any applicable requirement" is incredibly broad language and, arguably, could be interpreted very, very broadly. Could IRCC take the position that filing what amounts to a fraudulent tax return, or even a return that fails to report income from one source (such as overlooking interest from a savings account or a small amount of income from a temporary side job), does not count as one of the years for which the applicant "
met any applicable requirement under the Income Tax Act to file a return of income?"
For purposes of a citizenship application, and declaring a return was filed for a particular tax year, I do not suggest there is any need to question or verify the return meets all income tax filing requirements. Just filing a return for the year should make it OK to check [Yes] "Taxes filed" with no need to affirm that the return itself meets all the requirements for what is included in a tax return.
After all, even if a fraudulent tax return was filed, a return was filed. And that is all that the application form asks: "
Tell us when you filed your income taxes in the last five (5) years using the chart below."
And, even though I am no immigration or citizenship expert, and no tax expert, it is clear that just the filing of a
personal tax return (when required to file) will meet the so-called tax filing requirement in the Citizenship Act (it is actually a tax filing compliance requirement). There is no basis for IRCC to probe whether the filing itself complies with applicable tax law and regulations, let alone deny citizenship based on a determination by IRCC that a return filed by the applicant fails to meet all CRA requirements.
Sidebar Re Tax Filing Obligations . . .
Of course it is not OK to file a fraudulent tax return. Doing so can result in criminal charges and severe penalties.
Of course it is not OK to file a tax return that does not disclose a source of income. Of course those engaged in a business for which a tax return is required must file returns accordingly. Most failures of this sort will be enforced civilly but deliberate or egregious breaches can be prosecuted criminally (see below for why that is relevant here).
Even if not incorporated or operating a licensed business, Canadian tax law may require individuals to file tax returns other than an income tax return, such as a GST return. (Been there, done that many, many years.) Regarding GST returns, in particular, even an individual running a business for profit but whose revenues are exempt from GST, so they owe zero, must file a GST return, what is called a "
nil" return.
But the requirement for citizenship related to filing tax returns is not about enforcing the laws governing taxation or what must be reported in tax returns. That's for CRA and the Canadian justice system. Leading to . . .
How a failure to comply with tax law can affect eligibility for citizenship . . .
Say, for example, the PR filed a return but failed to report income from a source of income or underreported income, or as it appears you might be inquiring about, failed to file a return for a business or corporate entity they had an obligation to file. Or, even, made mistakes that could result in avoiding taxes lawfully owed.
Could that kind of failure to comply with tax law be grounds for denying citizenship?
No, not directly.
But if the violation of tax law results in criminal prosecution that is prosecuted as an indictable offence, that can result in being prohibited from a grant of citizenship. If convicted of an indictable offence that will constitute a prohibition.
I'm not aware that there are specific requirements for corporations/partnerships - BUT I'm not going to say outright because it's possible they could be involved in some way. Ask a tax expert.
"I'm not aware that there are specific requirements for corporations/partnerships - "
What?
For an individual to be eligible for citzenship there are
no "
specific requirements for corporations/partnerships;" not a close call.
"Ask a tax expert."
What?
No, do not ask a tax expert about the requirements for citizenship. Might as well ask a dentist.
Otherwise . . . an off-topic tangent . . .
Otherwise, duh, no need to ask a tax expert if there are specific tax filing requirements for corporation/partnerships, yeah there are, more than even a business accountant would care to deal with, of course, but must.
For questions about specific tax filing requirements, as prescribed by federal and provincial law, that apply to corporations, partnerships, trusts, other businesses or organizations, that is when to see an accountant with appropriate expertise and experience.
