A visitor got work permit next year, what will be date of arival in Canada

Tax Topics
1

  • A person came as visitor in 12th Feb 2022 and got work permit in 23rd Sep 2023.

  • He was in Canada for that period. No work/Income from 12th Feb 2022 to 22nd Sep 2023.

  • Started work from very first day of work permit. Now he wants to file his tax return for 2023,

  • Do he need to file his tax return for 2022 and 2023 or only for 2023

**What will be his date of arrival in Canada in both cases. **

2

For me : no 2022 tax return and sep 23, 2023 as date of arrival.

3

It depends whether he would be considered “resident in Canada” for any part of the year. That determination - RESIDENT IN CANADA - is based on the sum of many related facts.

There are several threads on this forum that discuss this question - search for “residency” or “resident” or similar terms. You could also search the CRA website or other tax related websites. There is no easy answer, and you have not provided enough information to make an educated guess.

2 Likes
4

Thank You, Abdel, make sense.

5

Thank You Nazzer, He did not work or any type of residential ties till 22nd Sep 2023. So, I think Abdel-Kabir suggested, no 2022 tax return and Sep 23, 2023, as date of arrival.

Thank You

6

@minugarg123

Visitors have no Canadian tax residency status. The day that the work permit was issues is the start date of that that Canadian tax residency status and you apply for or receive a temporary “900” Social Insurance Number. Ie, a nine digit SIN number starting with 9.

If you are a temporary resident of Canada on a Work Permit Visa with a “900” Social Insurance Number then you should file an NR75 Determination of Residency (entering) to establish you Tax Residency status with the appropriate start date.

Attach all supporting documentation including proof of date of entry, work permit, copy of passport, and other relevent documents.

You can file this at the same at as your tax return with the assumption that your date of entry and tax residency status are accepted. Better to file now than to wait to be asked.

References
Residency determination
https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/film-media-tax-credits/residency-status-determination.html

3 Likes
7

Thank You for clarification

9

A person can have a work permit, be in Canada for years, and still be Tax non-resident in Canada.

It is not possible to correctly determine this person’s case, as Nezzer said. It will take more digging for facts and a few hours, and meeting the person.