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PR status and worldwide income tax

barabashka

Star Member
Jan 30, 2013
92
1
Dear all

Let me start with stating that the following situation is not something I plan or something I want to happen...just a theoretical situation that I wonder what would happen in such case.

Imagine a PR that lives for few years in Canada after landing, and then goes back to his/her home country or a third country, but his/her spouse stays in Canada. This PR keeps paying Canadian taxes from his/her worldwide income since he/she cannot declare being "non resident for tax purposes" since he/she has a spouse in Canada.
Now, let's imagine that this PR fails to meet residency obligation, is reported and eventually loses his/her PR.
What happens with taxes? When this person loses PR, he/she effectively becomes foreign national that has a spouse living in Canada. Would it be still appropriate for Canadian government to ask this person to pay taxes from his/her worldwide income if this person lost his/her PR?
 

zardoz

VIP Member
Feb 2, 2013
13,304
2,166
Canada
Category........
FAM
Visa Office......
London
App. Filed.......
16-02-2013
VISA ISSUED...
31-07-2013
LANDED..........
09-11-2013
barabashka said:
Dear all

Let me start with stating that the following situation is not something I plan or something I want to happen...just a theoretical situation that I wonder what would happen in such case.

Imagine a PR that lives for few years in Canada after landing, and then goes back to his/her home country or a third country, but his/her spouse stays in Canada. This PR keeps paying Canadian taxes from his/her worldwide income since he/she cannot declare being "non resident for tax purposes" since he/she has a spouse in Canada.
Now, let's imagine that this PR fails to meet residency obligation, is reported and eventually loses his/her PR.
What happens with taxes? When this person loses PR, he/she effectively becomes foreign national that has a spouse living in Canada. Would it be still appropriate for Canadian government to ask this person to pay taxes from his/her worldwide income if this person lost his/her PR?
There is a lot more than that taken into account when determining tax resident status. See http://www.cra-arc.gc.ca/tx/nnrsdnts/cmmn/rsdncy-eng.html