+1(514) 937-9445 or Toll-free (Canada & US) +1 (888) 947-9445

2022 Tax Residence Confusion

NeoJ

Star Member
May 6, 2020
65
0
Thx for the help.

Context:

Confirmation of PR Landed in Feb 2022 but did a soft landing for a few days and immediately returned to the home country.

In the whole year of 2022 was working in another country (home country).

Home country has a tax treaty with Canada.

Worked in 2018 only in Canada on working VISA and also filed tax for that year.

Question:

Is it required to file Canada income tax for 2022?

My thought:

Based on
Subsection 250(5) of the Income Tax Act deems a person to be a non-resident in Canada if a Canadian tax treaty renders that person a tax resident of Canada’s treaty partner.

Original Law Text:
(5) Notwithstanding any other provision of this Act (other than paragraph 126(1.1)(a)), a person is deemed not to be resident in Canada at a time if, at that time, the person would, but for this subsection and any tax treaty, be resident in Canada for the purposes of this Act but is, under a tax treaty with another country, resident in the other country and not resident in Canada.


So given the Canadian PR status but a tax resident of the home country which has a tax treaty with Canada, I think non-resident status applies and therefore income in the home country need not to be taxed in Canada?
 
Last edited: