TaxCycle | Products | Pricing | Training | Documentation | Support | News

Resident status

Hello, I need help with the following situation, please.
A client contacted me to file his tax return for 2019. He arrived in Canada on August 30 with his wife and daughter. He is on a work permit until Aug. 29, 2020. His wife is in a visitor visa and daughter in study permit till same above date. They are filing for another year of an extension but no results yet.
He worked in the USA from January to June 2019 and he provided me with his income. Then he went back home and worked for two months and he also provided his income, then he arrived in Canada on 08-30-2019 with a working permit.
I have the following questions:

  1. Do I file him as a non-resident since he does not have any residential ties in Canada and because he is temporary here in a working permit? (I know the wife is here with him, but I believe because she is a visitor, this does not consider as a residential tie).
  2. His federal and provincial non-refundable tax credits are prorated for the number of days he was in Canada. Can he claim a spousal amount since he is supporting his wife being with him in Canada? Neither wife nor daughter have SIN.
    Thanks in advance for your help.

It is impossible to answer either (1) or (2) since substantial essential necessary data from the file has not been provided.

Need to be familiar with section 250 and Treaties etc with the relevant country whilst examining the file and filling in data gaps.
In particular, you may wish to re-read S250(5) before requiring the client to provide additional data and proof.
You may also find that contradictory status information has been provided to different parties (Govt, Banks, employer).

Thanks, Joe
What are the substantial essential data you are referring to? He sent me all his documents, slips, income from both countries that he worked at (official documents).

You might have the file, but forum readers do not.
You will need to check what I referred to.
Residency matters are generally more complex than they first appear.

Once you work your way through section 250 and Treaties etc with the relevant country, the Schedule 2 worksheet would be used for the spousal claim based on her status.


(On this posted information, we cannot tell if any of them were, are, or will be, tax-resident or resident.)