Status of Canadian citizen while an International Student

Tax Topics
1

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.

  1. 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.

  1. He does not have any residential address in Canada as he is single & left his apartment upon leaving Canada.

  2. 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.

2

To get the conversation started:

  1. If he wants to claim tuition tax credit he needs to file his Canadian tax returns.

  2. The client University need to complete TL11A. You will convert the pound currency to canadian dollars.

  3. Client need to report his UK income and taxes paid on his canadian tax return. In Canada, he is subject to taxes on his worldwide income. As tax preparer, you will report his UK income as foreign income and input the amount of UK taxes paid to calculate foreign tax credit.

As for residence, do he have family in Canada? Does he have ties in Canada? See Determine an Individual residence which explains residential ties.
https://www.canada.ca/en/revenue-agency/services/tax/technical-information/income-tax/income-tax-folios-index/series-5-international-residency/folio-1-residency/income-tax-folio-s5-f1-c1-determining-individual-s-residence-status.html

My four cents.

Indy

3

:crossed_fingers: Appreciate & thanks for time & suggestion