For applications made after June 11, 2015, to be eligible for a grant of citizenship the applicant must have complied with Canadian tax filing requirements, and this must be affirmatively declared in the application itself (see current application form at the IRCC/CIC website). This is not pertinent for an applicant who applied in March 2015.Hope-Judge said:
Otherwise however, regardless of whether the application was made before or after June 11, 2015, CRA documents, such as Notices of Assessment, along with others such as T-4s from employers, (as CCanadaa also noted) are evidence tending to show residency in Canada.
Such documents may be requested if the Citizenship Officer assessing the application has questions about whether the applicant met the residency requirement (for applications made prior to June 11, 2015) or was physically present as declared by the applicant (for both pre-June 11, 2015 and later applications).
Fairly straight-forward: tax related documents are indices of activity, presence, or residency in Canada. The absence of tax filings at the least raises some question about where the applicant was living or working.
Similarly as to other documents which could show where the applicant was actually living, including documents reflecting engaging in financial transactions in Canada. Documentation to show rental arrangement for a place of abode is actually very important information; if in Canada, the applicant had to have a place of abode here, so if CIC/IRCC has some question as to whether the applicant really was here, they can ask to see objective proof to show where the applicant was actually living, such as the rental agreement along with proof of payment. Important to not leave gaps in this proof.
