green_dc said:
Thanx for your response.
I talked to CRA and they said I should apply for determining whether I am tax-resident in Canada. On the phone from what I saod to them, they said I will be probably non-resident for tax purpose as I dont have any ties to Canada.
I had already lived in Canada for almost for 2 years before I moved to USA. I have notification of tax return for those years. I am short of couple of months though but planning to move back to Canada a few months before my PR card expires to meet RO.
My question is that if I become non-resident for tax purposes, how would that affect my application for PR card renewal after I come back to Canada.
Thanks for your responses.
You should read this: http://www.cra-arc.gc.ca/tx/tchncl/ncmtx/fls/s5/f1/s5-f1-c1-eng.html
Evidence of intention to permanently sever residential ties
1.17 Whether an individual intended to permanently sever residential ties with Canada at the time of his or her departure from Canada is a question of fact to be determined with regard to all of the circumstances of each case. Although length of stay abroad is one factor to be considered in making this determination (that is, as evidence of the individual's intentions upon leaving Canada), the Courts have indicated that there is no particular length of stay abroad that necessarily results in an individual becoming a non-resident. Generally, if there is evidence that an individual's return to Canada was foreseen at the time of his or her departure, the CRA will attach more significance to the individual's remaining residential ties with Canada
In your case, you have no intention to
permanently sever ties, as you are fully intending to return back to Canada to meet your RO and keep your PR status. So this, combined with any other ties (i.e. Canadian bank accounts, credit cards, accounts, investments, insurance products, etc) that you may still have from your years living here, and CRA may not determine you a non-resident, meaning you would need to continue paying Canadian taxes.
Also when it comes time to renew your PR card, they ask for previous tax returns as proof of your residency here. So if you didn't file returns for several years, and you are very close to the RO amount, you can expect your app to go to secondary review and experience very long delays in processing.