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screech339

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No, depending on your circumstances, you don't have to file taxes as a visitor. In fact it is more likely that you don't have to. The rules do NOT require you to have filed at least three tax returns. The rules only require you to fulfill your tax filing obligations. That's why on the form there is a box where you can tick that you were not required to file.
Your post that says the rules do NOT require to have filed at least 3 tax returns is false.

https://www.canada.ca/en/immigration-refugees-citizenship/news/2017/06/bill_c-6_receivesroyalassent0.html?_ga=2.73367891.1744454.1505147690-510773390.1420730895

Changes expected to take effect in fall 2017

Citizenship Act with Bill C-6 Amendments

Applicants must file Canadian income taxes, if required to do so under the Income Tax Act, for three out of five years, matching the new physical presence requirement.

------------------------------------

When you look at current application form CIT-0002 under J Income Tax Information under the current 4/6 rule: you will see the following note:

Complete the table below detailing your income tax filing history to help demonstrate that you meet any applicable requirement under the income tax act to file a return in respect of four (4) taxation years that are fully or partially within the six (6) years immediately before the date of your application.

Once the 3/5 rule kick in, it is likely to be revised very similar matching the link I provided above on the 3/5 rule changes.

Complete the table below detailing your income tax filing history to help demonstrate that you meet any applicable requirement under the income tax act to file a return in respect of three (3) taxation years that are fully or partially within the five (5) years immediately before the date of your application.
 
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dpenabill

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Your post that says the rules do NOT require to have filed at least 3 tax returns is false.

https://www.canada.ca/en/immigration-refugees-citizenship/news/2017/06/bill_c-6_receivesroyalassent0.html?_ga=2.73367891.1744454.1505147690-510773390.1420730895


Applicants must file Canadian income taxes, if required to do so under the Income Tax Act, for three out of five years, matching the new physical presence requirement.
You appear to ignore a key element in the requirement, and that includes a very large word even in your paraphrase of the requirement: "IF"

spyfy correctly stated that the requirement is NOT that the applicant have filed a tax return, but that the applicant has complied with tax filing obligations.

In particular, for the specified taxation years (4/6 currently, to be 3/5), the statute (which is subsection 5(1)(c)(iii) in the Citizenship Act) states that to be eligible the applicant must have:
"met any applicable requirement under the Income Tax Act to file a return of income"

This language is the same in both the current law and in what will be the law when the 3/5 rule, per Bill C-6, comes into force, the latter as prescribed in Section 1(4) in Bill C-6.

While most prospective applicants will either be obligated to file an income tax return for the taxation years they have resided in Canada (per CRA requirements), or will want to file a return anyway, NOT all Canadians residing in Canada must file a tax return in any given year.

In particular, for any year in which the applicant was not required to file a return, the applicant will have met the applicable requirements for that year whether the applicant filed a return or did not file a return.

In the current application form, item 6.J., for such a year this could be reflected by a "no" check in both columns for that year; no as to "required to file," and no as to "taxes filed." And this will count as one of the years in which the tax filing obligation was met.

Otherwise, a very similar item will most likely be part of the application after the 3/5 rule comes into force, with boxes for listing five taxation years rather than the current six.

As long as the total number of years for which there is either a "no" and "no" checked, or a "yes" filed checked, adds up to 4, that will meet this requirement under the current law. Similarly, under the new rules, a total number of three for years with "no" and "no" checked, or a "yes" filed checked, will suffice.
 

screech339

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You appear to ignore a key element in the requirement, and that includes a very large word even in your paraphrase of the requirement: "IF"

spyfy correctly stated that the requirement is NOT that the applicant have filed a tax return, but that the applicant has complied with tax filing obligations.

In particular, for the specified taxation years (4/6 currently, to be 3/5), the statute (which is subsection 5(1)(c)(iii) in the Citizenship Act) states that to be eligible the applicant must have:
"met any applicable requirement under the Income Tax Act to file a return of income"

This language is the same in both the current law and in what will be the law when the 3/5 rule, per Bill C-6, comes into force, the latter as prescribed in Section 1(4) in Bill C-6.

While most prospective applicants will either be obligated to file an income tax return for the taxation years they have resided in Canada (per CRA requirements), or will want to file a return anyway, NOT all Canadians residing in Canada must file a tax return in any given year.

In particular, for any year in which the applicant was not required to file a return, the applicant will have met the applicable requirements for that year whether the applicant filed a return or did not file a return.

In the current application form, item 6.J., for such a year this could be reflected by a "no" check in both columns for that year; no as to "required to file," and no as to "taxes filed." And this will count as one of the years in which the tax filing obligation was met.

Otherwise, a very similar item will most likely be part of the application after the 3/5 rule comes into force, with boxes for listing five taxation years rather than the current six.

As long as the total number of years for which there is either a "no" and "no" checked, or a "yes" filed checked, adds up to 4, that will meet this requirement under the current law. Similarly, under the new rules, a total number of three for years with "no" and "no" checked, or a "yes" filed checked, will suffice.
Very good point made. Apology to spyfy.

Question I like to ask here. How does this situation work whereby the spouse is not required to file income tax due to income below minimum income threshold but needed to file income tax if one wants child care benefits. The spouse volunteered to file income tax to get child benefits. So does this mean, "no" to required to file and "yes" to filed income tax?
 
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screech339

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nnicky

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Could it be that the 3/5 rule will be implemented the same time as the Increase for Dependent age which is Oct 24.
Since some families applying might have dependent children over 19 but less than 22 years.
 

screech339

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Could it be that the 3/5 rule will be implemented the same time as the Increase for Dependent age which is Oct 24.
Since some families applying might have dependent children over 19 but less than 22 years.
If I am not mistaken, I believe the increase of dependent age is primarily for PR dependent sponsorship. Nothing to do with citizenship rules.
 
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spyfy

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If I am not mistaken, I believe the increase of dependent age is primarily for PR dependent sponsorship. Nothing to do with citizenship rules.
Yup, indeed. In the citizenship act, your kid is a kid if they are at most 17 years old. The change was, as screech already said, only for PR matters.

This can be found by the way in the interpretation section of the citizenship act, just look out for minor child here:
http://laws-lois.justice.gc.ca/eng/acts/C-29/page-1.html#h-2
 

Joshua1

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There is no question about whether days spent in Canada with visitor status will entitled to the half-day credit under the new rules, when the new rules take effect. They will be entitled to credit so long as they are within five years of the day the application is made . . . subject to proving status and actual presence.

The real question is if and when a prospective applicant should rely on credit for those days.

The real issue is to what extent, and when, will IRCC issue RQ to applicants relying on time in Canada as a visitor.

To be clear, the law revising Section 5.(1) of the Citizenship Act has been adopted and there is no question about what it states (see http://www.parl.ca/DocumentViewer/en/42-1/bill/C-6/royal-assent for text of adopted bill and see Section 7 of Bill C-6 which adds Section 1.001 to the Citizenship Act in particular), no question about what pre-PR time is entitled to credit. So we do know, for example, that persons in Canada with temporary resident status (in addition to those with protected person status) will be entitled to half-day credit for that time. And we know that temporary resident status includes visitor status. That is the law which will apply when the respective provisions in Bill C-6 come into force.

What days can be counted is fairly straight-forward actually: basically, as long as a person has legal status in Canada, and the days spent in Canada are within five years of the date the application is made, they CAN count, they are entitled to credit. There are some narrow exceptions, mostly obvious ones, like time in Canada with diplomatic status. (Well, there are also other exceptions, such as time on probation does not count, and all the other specific qualifying conditions.)

Many questions posed about credit for time visiting Canada tend to conflate status and purpose. Persons in Canada with visitor status are temporary residents, just like those with a work or study permit. (See IRPA and the respective IRPA Regulations.) When the pre-PR credit changes take effect, time in Canada as a temporary resident with visitor status will count. While a FN's purpose is relevant to whether he or she will be actually allowed entry into Canada, which is governed by IRPA and respective regulations, there is nothing in the changes to the Citizenship Act per Bill C-6 which restricts credit based on purpose. What matters is that the FN has legal status, either as a protected person or one of the classes of temporary resident (and these classes, per IRPA, are worker, student, and visitor).


Again, the real question is the practical question: who should or should not rely on such time, and when.

While the law will allow credit for time in Canada pursuant to visitor status, there are, nonetheless, practical factors and logistical hurdles to take into consideration when a particular individual goes to apply for citizenship and is relying on credit for time in Canada prior to becoming a PR. Note, for example, millions of visa-exempt travelers to Canada take their status for granted (both those with eTA and other visa-exempt travelers, like Americans). They were screened at a PoE upon entry into Canada, and allowed into Canada, no stamp in their passport, no formal or physical visa issued, but they nonetheless have legal, visitor status in Canada so long as they comply with the terms and conditions of their allowed entry.

In contrast, IRCC is NOT likely to take a visitor's status for granted. The burden of proving both presence and status is on the applicant. Without any stamp, no physical visa, how does a visitor prove status? Can legal status be inferred from the fact of entry itself, which should be verified in a CBSA travel history? The more pertinent question is whether IRCC will routinely infer status. Sometimes, perhaps, but it is easy to forecast that many times NOT. Who will be required to affirmatively prove status and/or presence, when, under what circumstances, these are the questions we do not know the answer to.

And, if IRCC requires the applicant to submit proof of status, what facts and circumstances will effectively prove status in the absence of a formal visa or Visitor's Record?

And then how much proof of actual presence will IRCC require for the applicant to meet his or her burden of proving actual presence during the period of time claimed to have been spent in Canada as a visitor?

These considerations loom much larger than many might appreciate. For the vast majority of prospective applicants, citizenship application processing is routine, suffering no or at worst minimal delays (a FP request perhaps, or a brief stall in updating a clearance). That's what most want, the short and easy path. In particular, most applicants (most meaning, in this context, nearly all) will especially want to avoid RQ, which is acutely inconvenient, profoundly intrusive into one's privacy, and tends to cause a lengthy if not extremely lengthy delay. Even versions of RQ-lite tend to add at least a few months to the processing time, with a much elevated risk of significantly longer delays.

If IRCC has questions, if in particular IRCC does not accept the application and presence calculation on its face, that means non-routine processing. That means at minimum some delay, some inconvenience. It might mean full blown RQ.

This aspect, for whom and when non-routine processing will be likely for applicants relying on time in Canada as a visitor, this is indeed nearly impossible to forecast beyond the more or less obvious.

The more or less obvious: Those in Canada pursuant to a formal visa, such as a TRV, can be fairly confident that FOSS and GCMS show their status. Those who have been issued a formal Visitor's Record can be fairly confident that FOSS and GCMS will likewise verify they entered Canada with status. And those who obtained these in circumstances reflecting their purpose, and their circumstances are consistent with a purpose to stay in Canada for the duration of time being reported, can probably be comfortable about relying on the time spent in Canada with visitor status.

The most obvious example of this is a FN accompanying a Canadian partner and who has dual intent, coming to Canada, entering and staying in Canada, with visitor status but also with the intent to apply for partner-sponsored PR status. Particularly if the entry is documented (TRV or VR for example), or subsequently documented (such as a VR issued pursuant to an application to extend visitor status). So they were in Canada, say, eight months prior to becoming a PR (can be much longer for some), living in Canada with their partner-sponsor, odds should favour relying on credit for this time.

In contrast, in the opposite direction, no advanced degrees in rocket science necessary to foresee an elevated risk of non-routine processing for applicants relying on days spent in Canada as a casual visitor. Indeed, it would clearly be foolish (more like outright stupid) to make an application relying on a few weeks credit for time casually visiting Canada before coming to live in Canada. The risk of non-routine processing just in the way of a specific request for proof of status, let alone the increased risk of full blown RQ to prove actual presence during the time visiting Canada, is very likely to delay the outcome, delay getting to the oath, by much longer than it would have taken to wait long enough so the pre-PR visiting time does not matter.
While all the categories you mentioned are indeed Temporary Residents as CIC says, I have to ask why then certain visitors cannot apply for PR? I understand visitors can extend their stay by changing their permits (study, work permit), but how does a visitor apply directly without going through the different programs (except for Canadian Experience class, Family, Investors etc.).
http://www.cic.gc.ca/english/visit/extend-stay.asp
 

spyfy

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While all the categories you mentioned are indeed Temporary Residents as CIC says, I have to ask why then certain visitors cannot apply for PR? I understand visitors can extend their stay by changing their permits (study, work permit), but how does a visitor apply directly without going through the different programs (except for Canadian Experience class, Family, Investors etc.).
http://www.cic.gc.ca/english/visit/extend-stay.asp
You can apply for PR as a visitor. Many people in this forum do it, and not just the cases listed in that document (in particular, Federal Skilled Workers). The link you provided oversimplifies things a bit. What they are trying to convey is that there is no automatic/direct path from being a temporary resident to a permanent resident (which, by the names, one might assume). So you can apply under any program, it's just that you need to maintain status in Canada in the meantime (work permit, study permit) and that status itself doesn't give you any advantage when applying (Canadian work experience gives you an advantage, but holding a canadian TRV in itself does not).
Note, in particular, that the link is from the section about extending your stay. You have to read the page in that context.

Long story short: Temporary residents (including visitors) can apply for PR just like anyone else in this world. But not in the sense of "extending" their temporary residence to a permanent one.
 

screech339

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Anyway, I got the impression that if one wants to apply for citizenship, the person must have "filed" 4 years minimum of income tax if even the requirement isn't needed. In other words, even if you made zero income and thus not required to file income tax, you must file income tax if you want to qualify for citizenship.
 
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Danielari2016

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I dont think the time one spent as a visitor, can count for the application after the new rules will be kicked in. One has to earn them with either worker or student status. Check this http://www.canadavisa.com/canada-immigration-discussion-board/threads/does-time-as-a-visitor-count-towards-citizenship-time.266553/

Note : Canadavisa is not an official site of CIC,
I called CIC call center and spoke to a senior immigration officer after long holding, confirmed with them that Visitor, student or work all are TRV countable for Citizenship. wait for a month or 2 before its implement on official site.
 

blueangel371115

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Anyway, I got the impression that if one wants to apply for citizenship, the person must have "filed" 4 years minimum of income tax if even the requirement isn't needed. In other words, even if you made zero income and thus not required to file income tax, you must file income tax if you want to qualify for citizenship.
Ugh, I figured. I landed in February 2015 but I was listed on my husband's taxes but under visitor's status. The accountant said I was not required to file so I didn't. However, my name is listed as my husband's spouse since 2013. If I had known this I would have tried but since I wasn't working and not receiving child tax ( started 2015) I didn't file. I probably shot myself in the foot though. Even though the calendar says I'm good as of February 2019 ( before c-6 rules).
 

spyfy

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Ugh, I figured. I landed in February 2015 but I was listed on my husband's taxes but under visitor's status. The accountant said I was not required to file so I didn't. However, my name is listed as my husband's spouse since 2013. If I had known this I would have tried but since I wasn't working and not receiving child tax ( started 2015) I didn't file. I probably shot myself in the foot though. Even though the calendar says I'm good as of February 2019 ( before c-6 rules).
I actually thought we finally settled this above: NO YOU DO NOT NEED TO HAVE FILED TAXES FOR FOUR YEARS. Only if you were obliged to file you would have had to file. Your tax consultant most likely knew exactly what he was doing and you were not required to file, so you are fine. Please read the posts above by dpenabill and myself.

Nowhere in the Citizenship Act does it say that you need four filed tax returns (or three filed tax returns after C-6) if you weren't required to file.

That would in fact be kind of ridiculous: How on earth could the government require you to have filed taxes when you weren't required to do so in the first place.
 
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spyfy

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Anyway, I got the impression that if one wants to apply for citizenship, the person must have "filed" 4 years minimum of income tax if even the requirement isn't needed. In other words, even if you made zero income and thus not required to file income tax, you must file income tax if you want to qualify for citizenship.
This is wrong, see all the posts above.
 
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