A client came to Canada on a tourist visa in 2022, stayed for two months and then left, and then came back in 2023 with a student visa processed in her home country, arriving in February 2023, can they file taxes for the year 2022?
My first thought is, “why in the heck would you bother?” But, I’m guessing it’s not “taxes” that your client is concerned with; it’s more likely the “benefits” they are looking to gain - GST/HST credit, CCB, CAI, etc. Right?
So, then, it’s not a question of “whether you can file the T1” but “can he/she claim Canadian residency.” That is a complex question, and there are several other threads on this forum where that question is discussed. In addition, see:
https://www.taxtips.ca/personaltax/resident-vs-non-resident-tax-status.htm
Thank you. Actually the client has no idea if they need to file the tax or not, and I am also confused on this situation.
If you do not know how to handle the file, you should not take on the engagement…
I read this and felt the same. Kind of weird but did not think about benefits. But that ding’ed.