Do I need to file tax for Months /Gap between getting PR card and actual landing

[H1B_140approved_CanadaPR]

I got my PR in Nov 2013 while in USA. I came for 3 days and went back after apply for PR Card, SIN and went back to USA.
No other Ties to Canada in that period ( No Bank Account, No house.. Nothing)

Then I Came back with family and started living in Canada since March 2015.

I have already filed taxes for Feb2015 to Dec 2015.

DO I need to file from Nov2013 to Feb 2015 too?

 

[CDNPR2014]

no i don't believe so. Since you were not residing in canada during that time, you were not considered a resident for tax purposes. There is information about this on the CRA website. I think there is a certain amount of days that you have to be living in canada before you are required to file taxes. Canadian citizens or PRs living abroad are not required to file taxes when they are not living IN canada.

Check the CRA website or google "Canadian resident for tax purposes" and something should come up...

 

[H1B_140approved_CanadaPR]

Yup.. You are right.

Consulted CPA and he told me I don't need as long as I was not having any ties with Canada like a house, car, Driving license or income in Canada etc. Since I never stayed for a day until Mar2015... i don't need file any tax before that.

 

[keesio]

Sounds like you don't have any tax obligations. But isn't there some procedure to declare non-residency to CRA first?

 

[Leon]

You don't have to declare non-residency to CRA if you never became a resident in the first place.

If you had spent time in Canada before, worked, filed taxes etc. and then move, you have to declare non-residency to CRA if you want to be able to stop filing. CRA may or may not accept your request depending on your ties to Canada.

If you just landed as a PR but you did not move to Canada, did not work in Canada and do not own assets in Canada, then you never became a resident for tax purposes and therefore do not have to file.

CRA says this: http://www.cra-arc.gc.ca/newcomers/#nwc

You become a resident of Canada for income tax purposes when you establish significant residential ties in Canada. You usually establish these ties on the date you arrive in Canada.

and it links to this: http://www.cra-arc.gc.ca/tx/nnrsdnts/cmmn/rsdncy-eng.html

Significant residential ties to Canada include:

* a home in Canada;
* a spouse or common-law partner in Canada; and
* dependants in Canada;

Secondary residential ties that may be relevant include:

* personal property in Canada, such as a car or furniture;
* social ties in Canada, such as memberships in Canadian recreational or religious organizations;
* economic ties in Canada, such as Canadian bank accounts or credit cards;
* a Canadian driver's licence;
* a Canadian passport; and
* health insurance with a Canadian province or territory.

So just having applied for a SIN card, a health card or a drivers license does not establish significant ties but buying or renting a home and/or leaving your spouse and/or children in Canada would.

 

[H1B_140approved_CanadaPR]

thanks everyone for inputs. Leon you are correct. I have got the assessment for filing for last year.