Tax residency determination

[manharnarang]

Hi,

I became a PR in June 2017 (I was working in the US since 2015 so I did my PR landing in Jun 2017, stayed 7 days with my spouse and returned back to work in US). I came back again for 10 days to visit my spouse in Canada. I only moved for good from US to Canada in July 2018 and filed my taxes for 2018 (even though I did not work at all in Canada in 2018), 2019, 2020.

Now I am filling the Candian citizenship application and am stuck on question 12b where I have to mention whether I was required to file taxes for 2017 or not. I tried calling CRA to get their inputs on my tax residency status for 2017 but waited for 4 hours on the call with no response. Could you please provide your inputs on what should I mention in the form (was I required or not to file taxes in 2017)?

Using this opportunity to ask a few more questions:
- Can I provide IELTS Academic as the "Proof of Language Evidence"? The dropdown only has IELTS General Training as the option.
- I got my Indian passport renewed while in Canada. What to fill in "Country of Issue" for this passport (Question 14).

Thanks in advance for all your help.

 

[rajkamalmohanram]

Hi,

I became a PR in June 2017 (I was working in the US since 2015 so I did my PR landing in Jun 2017, stayed 7 days with my spouse and returned back to work in US). I came back again for 10 days to visit my spouse in Canada. I only moved for good from US to Canada in July 2018 and filed my taxes for 2018 (even though I did not work at all in Canada in 2018), 2019, 2020.

Now I am filling the Candian citizenship application and am stuck on question 12b where I have to mention whether I was required to file taxes for 2017 or not. I tried calling CRA to get their inputs on my tax residency status for 2017 but waited for 4 hours on the call with no response. Could you please provide your inputs on what should I mention in the form (was I required or not to file taxes in 2017)?

Using this opportunity to ask a few more questions:
- Can I provide IELTS Academic as the "Proof of Language Evidence"? The dropdown only has IELTS General Training as the option.
- I got my Indian passport renewed while in Canada. What to fill in "Country of Issue" for this passport (Question 14).

Thanks in advance for all your help.

Well, generally speaking, you won't have to file taxes if you had no income AND you did not avail ANY benefits from the Government. But, only CRA can tell you for sure.

I don't think you can provide Academic IELTS as proof of language ability for your citizenship grant application. I distinctly recall one case where one August 2020 applicant had her application returned because of this mistake.

https://www.canada.ca/en/immigration-refugees-citizenship/services/application/application-forms-guides/guide-0002-application-canadian-citizenship-under-subsection-5-1-adults-18-years-older.html#Step3

Results from a third-party language test

NOTE: If you did the test in the past for immigration or citizenship purposes, we will accept the results even if it has expired.

1. Canadian English Language Proficiency Index Program General Test (CELPIP-G) or the CELPIP-General LS (listening and speaking).
   • If you took the test after April 1, 2014, you must have a score of level 4 or higher in listening and speaking.
   • If you took the test before April 1, 2014, you must have a score of 2H or higher (i.e., 3L, 3H, 4L, 4H, 5L, or 5H) in listening and speaking.
2. International English Language Testing System (IELTS), General Training. You must have a score of:
   • 4.0 or higher in speaking and
   • 4.5 or higher in listening. (Note: If the test was done before November 28, 2008, we will accept a level 4 or higher)

Country of Issue should be India because its an Indian passport. Place of issue should be entered as per the bio page of your passport.

 

[manharnarang]

Well, generally speaking, you won't have to file taxes if you had no income AND you did not avail ANY benefits from the Government. But, only CRA can tell you for sure.

I don't think you can provide Academic IELTS as proof of language ability for your citizenship grant application. I distinctly recall one case where one August 2020 applicant had her application returned because of this mistake.



Country of Issue should be India because its an Indian passport. Place of issue should be entered as per the bio page of your passport.

Thanks for your inputs. I am trying to get hold of CRA but seems difficult. More than filing, I am concerned about what I should select (yes or no) in the "Required to File" box of the application form for 2017. Any guidance on this?

Also, I did an online certificate course from UofT (school of continuing education). Would the transcript from that count as proof of language evidence?

Thanks again.

 

[rajkamalmohanram]

Thanks for your inputs. I am trying to get hold of CRA but seems difficult. More than filing, I am concerned about what I should select (yes or no) in the "Required to File" box of the application form for 2017. Any guidance on this?

Also, I did an online certificate course from UofT (school of continuing education). Would the transcript from that count as proof of language evidence?

Thanks again.

I'd like to say you can check "No" for that box if you are absolutely sure that you didn't have to file taxes. The decision is yours.

Not sure if online certificate course counts. Go through this page and choose relevant options as they come up to see if you already have a language proof that you can use.

 

[bellaluna]

IMO if you’ve filed all your taxes in the last 3 years anyway, no consequence how you answer it.

I answered “yes” to all because I filed every year. I only later found out I was probably not required every year, but hey, my application is completed now.

I think it’s more crucial for those who did not file tax returns at any point during the eligibility period.

 

[abrakadabra]

Call CRA for sure, but I'd file the taxes and put on the form as required to file. (I am CPA so probably know a bit in taxes)
in my opinion, you might be considered a Canadian resident for tax purposes if your spouse was in Canada. So file taxes and call it good