I haven't worked since I moved to Canada and I haven't filed any taxes.. but should I?
May 2016 - arrived in Canada with Study Permit
July 2017 - finished a year of studying, study permit expired.
November 2017 - flew back to Canada with Canadian spouse
December 2017 - filed inland Spousal Sponsorship
May 2018 - received OWP
Nov 2018 - received PR
Presently, still not working.
My husband's accountant said that I don't have to file until I find a job but I just wanted to hear other suggestions/opinions on this matter. Just want to cover all my bases for PR card renewal in less than 5 years.
Any input will be much appreciated and thank you in advanced.
For whether or not you are REQUIRED to file a tax return:
Generally an accountant is a far better source than anyone here . . . including me. But especially including anyone here who makes false assertions (it is NOT true, for example, that just because someone is resident in Canada means they are required to file a tax return) and unfounded accusations against professionals.
In contrast, you can read for yourself what CRA outlines about who must file AND who should file (even if they are not required to file) a return, at the link provided by
@Bs65 . . . which, again, is here:
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/you-have-file-a-return.html
For many couples it would be surprising for an accountant to advise against one or the other of them filing a tax return just because they have no income, since it is often to the couple's mutual benefit to receive benefits or credits which require both to file a return. BUT there are many scenarios in which the benefits or credits might be minimal and if both spouses forego any claims to those benefits it is entirely up to the individual whether to file a return (so long as the individual is not required to file pursuant to any of the other criteria).
How Filing a Tax Return or NOT Might Affect PR Obligation:
There is NO obligation a Permanent Resident work or pay taxes or file a tax return in order to keep PR status. Likewise to qualify for citizenship. No obligation to file a tax return if CRA rules do NOT require the PR to file a return.
Whether or not a PR has filed a tax return can be a factor considered by IRCC in evaluating a PR's claims about being present in Canada. Obviously filing a resident tax return is consistent with and tends to support the claim the PR was resident and present in Canada that year. What this means is that if, IF, there could be a question about how much time you have been in Canada, the fact you have filed tax returns can help make your case. If you basically live in Canada for most of the five years, and you have other evidence of your life in Canada, and you are a supported-stay-at-home spouse, the fact you did not file a return should NOT hurt your case.
To qualify for Canadian citizenship a PR must comply with the tax filing laws for at least three of the five years prior to applying. This does NOT mean the PR needs to file a return . . . if the PR is not required, by CRA rules, to file a return, that counts as one of the years IN COMPLIANCE with tax filing obligations, whether the PR has or has not filed a return.
