Tax filing and police certificate

[Avadava]

Hi all! I will be eligible to apply for citizenship on Feb. 2nd, 2018. I have a couple of questions which I hope someone can help me with.

I landed as an immigrant in Canada on Jan. 17th, 2015. Prior to that, I was living with my husband in Germany (I was sponsored as a spouse to immigrate to Canada). I am planning to apply soon (it all depends on taxes) so my eligibility period would be March 2013 - March 2018.

My questions are:

Police certificate: I need to provide a police certificate from Germany (as I was living there until Jan 2015 - more than 184 days per year during my eligibility period). Do any of you know how long will the police certificate be valid? If I request one now and apply in June for example, would it still be valid?

Filing taxes:

As I mentioned, I moved to Canada in January 2015, so I have filed taxes for the years 2015 and 2016. I wasn't living in Canada in 2013 or 2014, so far I have only 2 years out of the 3 years required. Does this mean that I need to wait till I can file my taxes for 2017 or can I apply before that since IRCC should know I cannot file taxes in January?

Thanks, your input is appreciated.

 

[dpenabill]

My questions are:

Police certificate: I need to provide a police certificate from Germany (as I was living there until Jan 2015 - more than 184 days per year during my eligibility period). Do any of you know how long will the police certificate be valid? If I request one now and apply in June for example, would it still be valid?

Clearance should be sufficient if it was issued no more than six months prior to application OR if it was issued prior to the last time the individual was in the country.

This is based on the last time I checked IRCC information regarding this, which note is generic, oriented to visa application processing rather than citizenship. But within six months OR since last time in country is very likely to be OK.

Filing taxes:

As I mentioned, I moved to Canada in January 2015, so I have filed taxes for the years 2015 and 2016. I wasn't living in Canada in 2013 or 2014, so far I have only 2 years out of the 3 years required. Does this mean that I need to wait till I can file my taxes for 2017 or can I apply before that since IRCC should know I cannot file taxes in January?

No, it appears you do NOT need to wait until you have filed a 2017 tax return. It is OK to check "yes" required to file and "no" did not file for 2017 so long as you complied with tax filing obligations in three of the four tax years prior to 2017.

If you were not required to file a Canadian tax return for 2013 or 2014, pursuant to Canadian tax law and CRA rules, then you check "no" not required to file, and "no" did not file, and those two years will count toward meeting the requirement

The requirement is to have complied with Canadian tax filing rules for three of the tax years prior to the date of applying. It is not a requirement to actually file taxes, but to file a tax return only if Canadian tax law and rules required you to file.

For an application made in 2018, the five tax years (three of which the applicant needs to have COMPLIED with tax filing obligations) are 2013, 2014, 2015, 2016, 2017.

 

[Avadava]

Thanks a lot for such a detailed answer. Good to know I don't have to wait to file taxes.

I have read different opinions about this "requirement" to file. I am a stay at home mom while my husband works full time (mostly due to the day care situation/costs in BC). My only income has been the Child benefits I receive for being the primary care giver to my 2 year old, based on our family income.
So although I filed my taxes for 2015 and 2016 (declaring no income), was I required to file or not? Practically, if I don't file, I don't receive Child support, so it makes it a requirement from this point of view. But how about from IRCC point of view? What do I say in that form? That I wasn't required but I still filed them?

 

[dpenabill]

Just realized I made a transposition error in the first paragraph above. I got it right in the second:

Clearance should be sufficient if it was issued no more than six months prior to application OR if it was issued prior to the last time the individual was in the country.​

This is based on the last time I checked IRCC information regarding this, which note is generic, oriented to visa application processing rather than citizenship. But within six months OR since last time in country is very likely to be OK.​

That is, a clearance is usually sufficient if it was issued SINCE the last time the individual was in the country, as I said in the second paragraph, NOT "issued prior to the last time" as I erroneously put it in the first. (Should be obvious but to be clear.)

Thanks a lot for such a detailed answer. Good to know I don't have to wait to file taxes.

I have read different opinions about this "requirement" to file. I am a stay at home mom while my husband works full time (mostly due to the day care situation/costs in BC). My only income has been the Child benefits I receive for being the primary care giver to my 2 year old, based on our family income.
So although I filed my taxes for 2015 and 2016 (declaring no income), was I required to file or not? Practically, if I don't file, I don't receive Child support, so it makes it a requirement from this point of view. But how about from IRCC point of view? What do I say in that form? That I wasn't required but I still filed them?

Reminder: I am no expert. How to answer many questions requires the applicant to exercise his or her own personal judgment based on what the applicant understands is asked and what the applicant understands the facts are.

I emphatically concur in your point of view:
"Practically, if I don't file, I don't receive Child support, so it makes it a requirement from this point of view."

That is precisely my take on it as well (my non-expert take . . . but this issue is fairly straight-forward).

Indeed, my take is that "Yes" and "yes" should always be OK so long as the individual did indeed file for that year.

The fact the individual filed a tax return for the year amply supports the conclusion the applicant believed he or she needed to file a return for that year.

As you observe, In your personal judgment you needed to file a return and did. Yes and yes is an honest answer consistent with your understanding of the facts.

The real issue arises in respect to years in which an applicant does not file a return. Then the question is whether Canadian tax law and CRA rules required the applicant to file a return but the applicant did not, which would be a failure (for that year) to comply with filing requirements for that year.

That is, only a "no" and "no" response should invite any concern, and then (as observed in my previous post) a concern only if the applicant was obligated to file a tax return by CRA rules (and thus the "no" for not required to file was not true).

 

[Avadava]

The last time I was in Germany was prior to landing as a PR in Canada. And I do have a PCC from when I applied for PR, but it is from 2013 so that would make it inadmissible I think. I will request a new one just to be sure.

I have a better understanding now about the tax filing requirements. Thanks! As it stands now, I have fulfilled the tax filing requirements for 4/5 years, so should be able to apply.
2013 - not required to file (living in Germany) - not filed
2014 - same as above
2015 - required to file - filed
2016 - required to file - filed
2017 - required to file - not filed (yet, but I will)

 

[spyfy]

Hi all! I will be eligible to apply for citizenship on Feb. 2nd, 2018. I have a couple of questions which I hope someone can help me with.

I landed as an immigrant in Canada on Jan. 17th, 2015. Prior to that, I was living with my husband in Germany (I was sponsored as a spouse to immigrate to Canada). I am planning to apply soon (it all depends on taxes) so my eligibility period would be March 2013 - March 2018.

My questions are:

Police certificate: I need to provide a police certificate from Germany (as I was living there until Jan 2015 - more than 184 days per year during my eligibility period). Do any of you know how long will the police certificate be valid? If I request one now and apply in June for example, would it still be valid?

Filing taxes:

As I mentioned, I moved to Canada in January 2015, so I have filed taxes for the years 2015 and 2016. I wasn't living in Canada in 2013 or 2014, so far I have only 2 years out of the 3 years required. Does this mean that I need to wait till I can file my taxes for 2017 or can I apply before that since IRCC should know I cannot file taxes in January?

Thanks, your input is appreciated.

dpenabill already answered your questions, just wanted to share my experience: Unlike many other countries (e.g. the notoriously complicated US), getting a German PCC is very straightforward. I printed the form, signed it in front of a notary public here in Canada (cost me like $50) and sent the form to Germany. I got my police certificate in the mail about 20 days after I sent off the form, which is refreshingly quick.

Good luck!

 

[Avadava]

dpenabill already answered your questions, just wanted to share my experience: Unlike many other countries (e.g. the notoriously complicated US), getting a German PCC is very straightforward. I printed the form, signed it in front of a notary public here in Canada (cost me like $50) and sent the form to Germany. I got my police certificate in the mail about 20 days after I sent off the form, which is refreshingly quick.

Good luck!

Thanks! I will be going with the form to the German Consulate here in Vancouver to sign it. Glad to hear it only took 20 days for you. Germans are always efficient, didn't have any problems requesting documents from them.