Only income in your NOA (Notice of Accessment) line 15000. So only income that you filed to CRA counts. There is a grey area (some said no) if foreign income could count.
Income tax returns from other countries will not be accepted. Only CRA returns are accepted.
You’ll need to start counting the 3 years from the year you moved to Canada if you meet LICO that year. The demand for the spots far exceeds the supply so it will likely take much longer than 3 years before you get selected and the current processing time is 2.5+ years, the program requirements can change depending on the year (for example giving priority for people living in Canada the longest or prioritizing those who have not been selected for many years has been discussed for a long time) and parent sponsorship is also not guaranteed so nobody can guarantee that parents can move to Canada.
By LICO do you mean low income cut off or minimum cut off required for PGP? Moved last year from the U.S. and this year will be our first filing. If I'm understanding it correctly, sounds like we'll need to wait at least until 2024 to be eligible for PGP.
You need three CRA tax returns that meet the minimum cut off (LICO). If you moved this year, then you're probably looking at 2025 before you'll qualify since you need tax returns from three years and you won't have your 2024 return until 2025.
Foreign incomes could count if they were included in CRA tax declaration and appear in the line 15000 of the NOA. By example, people who work in the US declare incomes earned to CRA. Without the CRA declaration first, no foreign income won't be accepted.
They would count if you are a resident of Canada when making that foreign income. If you are living in and working in the US and filing Canadian taxes just for fun you can’t count your taxable income.
No need to say that you have to be a Canadian resident for tax purposes since , by law, it's not required for a non-resident to fill tax.
As others have pointed out many elect to file a Canadian tax return thinking that it will qualify them for things like PGP.
so in the previous 3 years you have to be a resident or can we move to Canada once we are selected in the lottery and establish residency. Till that time one could work abroad and file taxes in Canada as a factual tax resident.
