One of my client is in UK for completing his PhD (five years) degree in Medicine with the Student grants & Tuition receiving from his Canadian University. He is receiving his T4A & T2202a from Canadian University. He don’t have any property & no mailing address (except his friend address) but maintain Bank account here. he has not filed his last three tax return since he left Canada & want to file his tax returns as he has received T4A & T2202a from Canadian university for 2019.2020 & 2021…
Besides his PhD work, he is also receiving salary for doing research work. My questions are as under.
- Would he be considered as Deemed Resident for Tax purposes. I asked CRA but but their reply is very descriptive not specified to my question.
2.Does he has to declare his income, (which is close to the end of second bracket) in UK, although he paid substantial amount of tax in UK. & has already filed his UK tax return.
He does not have any residential address in Canada as he is single & left his apartment upon leaving Canada.
Will he be able to claims Tuition credit for the Tuition received during the last three years.
Hope I explained my question & would highly appreciate any input.
Thanks in advance for all assistance.