As you clearly indicate "TTN for non-residents" - the above individual does not qualify as a non-resident status just because of the fact that he is working here without a permanent visa. He SHOULD pay taxes as a resident. As a result, THERE IS NO TTN that applies to his situation. You're looking at my statment the wrong way and clearly out of context.. The issue is far much more complicated than that.steaky said:Are you really working as a tax professional in Canada? CRA has TTN - temporary tax number for non-residents and it is easy to file a tax return if one is not here in Canada.
The fact that a non-resident can file a tax return is far different than from the issue here in question.