ITN Application

[CanadianResident11]

Hi,

My BF is on a study visa in Canada. He is going to apply for his SIN coming October end. Now we paid for his school fee for September 2011 ($6000) and Jan 2012 ($6300) and Sep 2012($6300).

1.) Now since he did not have a SIN for filing taxes for 2011, I am wondering if he could still file taxes for 2011 with his ITN(once he gets it) and claim for his refund based on the enormous amount of fee and no income? Would you know about it?

2.) Any idea when should we be getting his ITN number if we apply for it by Oct 2012 end?

3.) Would filing taxes together for him and I as common law partners, have any impact on my PR card extension application? (I am completing my 2 years of stay in June 2013 and planning to apply for my card extension then)

 

[scylla]

You're asking about a Canadian tax refund - correct? If so, I don't understand how he would qualify for a refund. When people qualify for tax refunds, it's because they have been over-taxed on the income they have earned. Since he's earned no income and has therefore paid no tax on income earned - there is nothing for CRA to refund.

So the answer to #1 is that he can certainly file a return but his refund will be zero.

Maybe I've misunderstood your question?