Canadian income tax

[wowsers]

Can anyone identify for me an idiot's guide to Canadian income tax? If possible a practical guide available on the internet? I live in the UK with my Canadian common law partner and have not yet been granted PR but am nearing the end of the process. Apart from reducing the level of my ignorance on the subject my immediate concern arises from the possibility that my partner/sponsor will in due course precede me to Canada leaving me in the UK to sort out our departure and I have been wondering how that will affect our respective tax affairs. She has some Canadian investments (rental income and bank interest) which are currently paid to her without deduction of Canadian tax but are taxed in the UK. No doubt that is sorted out between the two countries under a dual taxation treaty. All my income (pensions mostly) emanates from the UK and is currently subject to UK tax alone. Assume that I have some level of understanding: I have been a lawyer all my working life though now retired!

 

[Rosie1957]

The Canada Revenue Agency site is actually pretty useful. I can't post links here, but start with the page entitled "Newcomers to Canada" and also have a look at the "General Income Tax and Benefit Package." The Finance Canada site has a copy of the Canada-UK tax treaty. Article 4 - "Fiscal Domicile" - will be of particular interest. See also Article 17(1): "Pensions arising in a Contracting State and paid to a resident of the other Contracting State who is the beneficial owner thereof shall be taxable only in that other State."

There's a form you can fill out on the UK tax site to stop having UK taxes withheld from your pension once you're resident in Canada (and paying Canadian taxes on said pension). It's been a few years since I had to dig it out for someone else, so I don't remember the number, but I know it exists.

 

[wowsers]

Many thanks. I will look up the publications you mention. They sound just the job! Wowsers