Non-resident spouse's world income

[Ashish_Kumar]

Hello everyone,

My spouse came to canada in april 2017 as a PR. Before she never came here except on tourist visa.
CRA recently charged me for GST HST and ACLAR(alberta climate) since 2014 because my wife earned a little bit back home as world income.

Now I understand that you need to pay tax in canada if you are a resident of canada working outside, BUT is your wife(or me or us together as married couple) considered liable for tax if she is earning in home country while being a non resident?

Also, she paid taxes in home country for the income she made being a non-resident in canada.

 

[canuck_in_uk]

Hello everyone,

My spouse came to canada in april 2017 as a PR. Before she never came here except on tourist visa.
CRA recently charged me for GST HST and ACLAR(alberta climate) since 2014 because my wife earned a little bit back home as world income.

Now I understand that you need to pay tax in canada if you are a resident of canada working outside, BUT is your wife(or me or us together as married couple) considered liable for tax if she is earning in home country while being a non resident?

Also, she paid taxes in home country for the income she made being a non-resident in canada.

Hi

She is likely a resident for tax purposes even though she doesn't live here. She can claim a credit for foreign taxes paid.

 

[Ashish_Kumar]

Hi

She is likely a resident for tax purposes even though she doesn't live here. She can claim a credit for foreign taxes paid.

yes, but doesn't that rule apply to the people that are the resident of this country and have a SIN number?
Since she did not have a SIN number and did not live in canada, how is she liable to pay taxes here?

 

[canuck78]

Your family income is taxed.

 

[torontosm]

yes, but doesn't that rule apply to the people that are the resident of this country and have a SIN number?
Since she did not have a SIN number and did not live in canada, how is she liable to pay taxes here?

Because you live in Canada. that is considered a strong tie for her, and therefore she becomes a tax resident as well.

 

[canuck_in_uk]

yes, but doesn't that rule apply to the people that are the resident of this country and have a SIN number?
Since she did not have a SIN number and did not live in canada, how is she liable to pay taxes here?

No. CRA determines tax residency basd on multiple factors, such as ties to Canada.

Also note that you need to declare her worldwide income on your taxes, as tax credits/benefits are based on family income.