Immigrant

plz explain plz if person arrive in Canada in may 10, 2019 on visitor visa and he got work permit in Nov. 1 2019 which date we use in tax return .

Arrival Date of May 10 should equal the “Date of Entry” on Info form

It is normally the date they arrive so May 10th.

The professional tax preparer who investigates this matter would make proper enquiries in interviewing this individual, and document their personal, financial, family, and tax status in their country of origin.

Then the professional tax preparer would examine ITA section 250(5) and the Tax Treaty that Canada has with that country of origin.
That professional tax preparer would then also obtain copies of the latest tax filings that individual had made in their country of origin.

After that proper investigation is done, then sufficient evidence may be obtained to determine whether the indicidual should be taxed under Division D or in some other manner and dates.