Can I file my tax return if stay less than 183 days in past year. Will impact my PR status, renew?

[dreamon2019]

I landed in Canada in 2017, stayed 150 days.

In year 2018, I stayed only 12 days in Canada.
In 2019, I filed my tax (for 2018) and my foreign income & tax. (all of my income are foreign income)
Now, I receive a review letter ask me to provide pay slips as well as the statement from tax authority, as well as days stayed in Canada in 2018.

I have a bank account in Canada and keep transferring money into it since 2017.

The questions are:
1. I stayed less than 183 days in Canada in 2018, Can I still file my tax? (I understand I can claim a non-taxable resident, but I don't want to do that, I want to file my tax to Canada)
2. If I reply to CRA review manager that I statyed 12 days in 2018 in Canada, will I be forced to be taken as a non-taxable resident?
3. If the answer is "yes" in question 2, will it impact my PR status and renew if I stay enough 730 days before 2021 (I will return in Canada December 2019)

Thank you if you can share your idea.

 

[canuck78]

You didn’t owe taxes on your international income for 2018. You can’t choose whether you are a resident for tax purposes are not.

 

[dreamon2019]

You didn’t owe taxes on your international income for 2018. You can’t choose whether you are a resident for tax purposes are not.

Thanks, so after I submit the file, CRA will decide I am a residence in 2018 for tax purpose or not, is it?

Will it (not a residence for tax purpose in 2018) impact my PR status and renewal if I stayed 730 days and more, as well as file tax in those staying year (within 5 years since landing)?

Thank you.

 

[canuck_in_uk]

Thanks, so after I submit the file, CRA will decide I am a residence in 2018 for tax purpose or not, is it?

Will it (not a residence for tax purpose in 2018) impact my PR status and renewal if I stayed 730 days and more, as well as file tax in those staying year (within 5 years since landing)?

Thank you.

Tax residency has zero to do with PR status.

 

[dreamon2019]

Tax residency has zero to do with PR status.

that's right, but how about read from other side: whether PR status or renewal will check the tax filing status?

For example, a person is a student, s/he files his/her tax, it does not proof / support his/her PR status.

But if s/he is a new landing immigrant (within 5 years from the 1st day of his/her landing)

Stayed , Filed Tax in
1st year: 185 days, filed: residence of tax purpose,
2nd year: 12 days, filed/non residence of tax purpose,
3rd year: 7 days, filed/non residence of tax purpose,
4th year: 300 days, filed: residence of tax purpose,
5th year: 200 days, filed: residence of tax purpose,

Can the person renew his/her PR after the 5th year? just for example and discussing.
So, in fact, it's asking about the PR obligation: physical presents 730 days or more within (rolling 5years) or +(plus) any tax obligations? (kindly remind: I understand over 183 days is residence of tax purpose)

Thank you for your time and reply.

 

[canuck_in_uk]

that's right, but how about read from other side: whether PR status or renewal will check the tax filing status?

For example, a person is a student, s/he files his/her tax, it does not proof / support his/her PR status.

But if s/he is a new landing immigrant (within 5 years from the 1st day of his/her landing)

Stayed , Filed Tax in
1st year: 185 days, filed: residence of tax purpose,
2nd year: 12 days, filed/non residence of tax purpose,
3rd year: 7 days, filed/non residence of tax purpose,
4th year: 300 days, filed: residence of tax purpose,
5th year: 200 days, filed: residence of tax purpose,

Can the person renew his/her PR after the 5th year? just for example and discussing.
So, in fact, it's asking about the PR obligation: physical presents 730 days or more within (rolling 5years) or +(plus) any tax obligations? (kindly remind: I understand over 183 days is residence of tax purpose)

Thank you for your time and reply.

They have nothing to do with each other.
Whether you can renew your PR card depends on whether you meet the physical Residency Obligation.

 

[dreamon2019]

They have nothing to do with each other.
Whether you can renew your PR card depends on whether you meet the physical Residency Obligation.

Fairly simple and clear.
Thank you canuck_in_uk

 

[vensak]

Fairly simple and clear.
Thank you canuck_in_uk

Meaning you can have your Canadian employer paying you salary, but you will go for a business trip or for a holiday. So you will have income for the whole year, but those days abroad will not count (or most likely not count).

Also you can be abroad and have just international earnings and be a tax non resident, but under certain circumstances it will still count towards your PR (for example accompanying spouse).

However your tax history is a good indicator for red flags (If somebody was tax non resident for several years, they will make sure to check his travelling history properly).

 

[dreamon2019]

Meaning you can have your Canadian employer paying you salary, but you will go for a business trip or for a holiday. So you will have income for the whole year, but those days abroad will not count (or most likely not count).

Also you can be abroad and have just international earnings and be a tax non resident, but under certain circumstances it will still count towards your PR (for example accompanying spouse).

However your tax history is a good indicator for red flags (If somebody was tax non resident for several years, they will make sure to check his travelling history properly).

Thanks for your reply.
But if I physically present in Canada more than 730 days and filed tax as PR for tax purpose, those non tax resident will have no harmful impact to renew the PR, is this correct?
If so, I think it's safe enough.

 

[vensak]

Thanks for your reply.
But if I physically present in Canada more than 730 days and filed tax as PR for tax purpose, those non tax resident will have no harmful impact to renew the PR, is this correct?
If so, I think it's safe enough.

Taxman does not really recognize PR and non PR or a Citizen (at least not when it comes to decide if you are a tax resident or not). However you will need your previous tax reports (for last 5 years or so) in case you want to apply for Citizenship.
As for PR, residency obligations state nothing about being a tax resident as well. They only care about days in Canada or days that can be counted as if in Canada.
Of course, by committing crime (and tax evasion can be classified like that) you can put your PR in jeopardy.

So yes technically being or not being tax resident does have no impact on your PR card renewal.

 

[canuck78]

In your case you didn’t have to file taxes in 2018. Only thing that really matters is whether you have met your RO. You don’t have to file taxes for 5 years to qualify to renew your PR card.

 

[canuck78]

that's right, but how about read from other side: whether PR status or renewal will check the tax filing status?

For example, a person is a student, s/he files his/her tax, it does not proof / support his/her PR status.

But if s/he is a new landing immigrant (within 5 years from the 1st day of his/her landing)

Stayed , Filed Tax in
1st year: 185 days, filed: residence of tax purpose,
2nd year: 12 days, filed/non residence of tax purpose,
3rd year: 7 days, filed/non residence of tax purpose,
4th year: 300 days, filed: residence of tax purpose,
5th year: 200 days, filed: residence of tax purpose,

Can the person renew his/her PR after the 5th year? just for example and discussing.
So, in fact, it's asking about the PR obligation: physical presents 730 days or more within (rolling 5years) or +(plus) any tax obligations? (kindly remind: I understand over 183 days is residence of tax purpose)

Thank you for your time and reply.

Just noticed that your calculation does not add up to 730 days so you would not be meeting your residency obligations with this history of time in Canada.