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Citizenship Eligibility Condition: 3-years of Tax return

Veronica90

Full Member
May 30, 2017
30
7
Hi everyone!

I have a question please.
I arrived in Canada, as a tourist, at the beginning of January 2015.
Until June 2016, I was on a Tourist Record, and thus had no job or income.

- During 2015 I was married to my Canadian spouse, and my spouse filed tax as "Married" to count me in.

- During 2016, after getting my PR, I worked and hence I filed the 2016 taxes at the beginning of 2017.

- During 2017 I worked as well and thus I filed taxes at the beginning of 2018.

According to the Online Presence Calculator, at the beginning of October 2018 I will be eligible to apply for citizenship (will have spent more than 1095 days in Canada).

While I was thoroughly reading the application instruction guide on IRCC official website, It seemed like I satisfy all conditions, with one condition being a bit confusing to me.

That one condition says:

  • Must have filed personal income taxes for at least 3 years within the 5 year period, if required under the Income Tax Act.
And thus, given the fact that I filed taxes under my own name only twice so far (And another time indirectly applied under my spouse), how would that affect my eligibility?

Also, the condition I quoted up there says, "If required under the Income Tax Act".
In 2015, I can safely say that I wasn't required to file Income Tax?

I just wanted to clear that confusion out before paying the application fee.

So my basic question is, assuming that tax history information that I gave here, am I still eligible to apply for citizenship?

Thank you very much for taking the time to read this and for your help!
 

mumbai1985

Hero Member
Feb 25, 2014
340
79
Let alone your taxes, do you have physical presence of 1095 days or more?

Your tourist status may not be counted towards physical presence.
 

Veronica90

Full Member
May 30, 2017
30
7
According to
Let alone your taxes, do you have physical presence of 1095 days or more?

Your tourist status may not be counted towards physical presence.
According to the online presence calculator it counted each day of me being a tourist as half a day. Based on this, on October 15th I will have stayed here for a total of 1,110 days (PR days + 0.5 * Tourism days).

Why would it not count as half a day? I'm sure the presence calculator would've indicated that no?

Of course I'm not gonna apply now, I'm just preparing for the application since I'm not using a representative.
 

Avadava

Hero Member
Oct 11, 2013
818
79
Vancouver
Category........
FAM
Visa Office......
Vienna
App. Filed.......
December 3, 2013
AOR Received.
Stage 1 AOR + SA January 8, 2014
File Transfer...
January 12, 2014
Med's Request
Further Medical Tests Requested: October 24, 2013
Med's Done....
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Interview........
Waived
Passport Req..
October 20, 2014
VISA ISSUED...
October 27, 2014
LANDED..........
January 17, 2015
Don't take my word for it, but as I understand it, you should put "not required to file" for 2015. Also, for this reason, write a letter of explanation detailing exactly what you posted here and explaining why you were not required to file for that year.

Although, I am bit skeptical about counting the "tourism" period towards your physical presence in Canada, unless you had some sort of implied status under a spousal sponsorship.

Again, don't take my word for it, just my 2 cents. Wait for more knowledgeable members to chime in.
 

meyakanor

Hero Member
Jul 26, 2013
519
109
Visa Office......
CPP-Ottawa
App. Filed.......
16-02-2012
Doc's Request.
26-02-2013
AOR Received.
21-03-2012
Med's Request
21-03-2013
Passport Req..
16-04-2013
VISA ISSUED...
29-04-2013
LANDED..........
16-05-2013
Assuming OP has been in Canada lawfully under any temporary status, then such days would be counted as half-days toward citizenship physical presence requirements:

Temporary resident status includes lawful authorization to enter or remain in Canada as a:

  • visitor,
  • student,
  • worker or,
  • temporary resident permit holder
https://www.canada.ca/en/immigration-refugees-citizenship/services/canadian-citizenship/become-canadian-citizen/eligibility.html
About the tax requirement, I believe it's better if you can show that you filed your tax returns three times for the past 5 calendar years, but the consensus among members here is that, you simply have to show that you have satisfied the tax filing requirements three times out of the past five years.

Regardless of your age, if required under the Income Tax Act, you must meet your personal income tax filing obligations in three tax years that are fully or partially within the five years right before the date you apply.

https://www.canada.ca/en/immigration-refugees-citizenship/services/canadian-citizenship/become-canadian-citizen/eligibility.html
So if you did not need to file for 2015, then you don't need to have filed anything for 2015 to satisfy the requirements.

So in your case, the relevant calendar years are 2015, 2016, and 2017.

You filed for 2016 and 2017, so you automatically satisfied the tax filing requirements for 2016 and 2017.

For 2015, you were not required to file, so even if you didn't file, you would have satisfied the requirement as well.
 

Veronica90

Full Member
May 30, 2017
30
7
Don't take my word for it, but as I understand it, you should put "not required to file" for 2015. Also, for this reason, write a letter of explanation detailing exactly what you posted here and explaining why you were not required to file for that year.

Although, I am bit skeptical about counting the "tourism" period towards your physical presence in Canada, unless you had some sort of implied status under a spousal sponsorship.

Again, don't take my word for it, just my 2 cents. Wait for more knowledgeable members to chime in.
Well this is how I'm 95% sure that it does count (Now I'm quoting from the government website):

_____________________________________

Q2: How is the physical presence requirement for citizenship calculated?

A2: Only the five (5) years preceding the date of your application is considered your eligibility period. Within that five-year period:

  • Every day you spent in Canada as a permanent resident counts as a full day.
  • Every day you spent in Canada as a temporary resident or protected person before you become a permanent resident counts as a half day up to a maximum of 365 days. Therefore, in order to get the maximum 365 day credit you need to be physically present in Canada as a temporary resident for 730 days during your eligibility period.
  • Time spent serving a sentence in Canada does not count towards the physical presence requirement (i.e. you cannot count time spent serving a term of imprisonment, probation and/or on parole as physical presence). See Question 11 for exceptions to this rule.
I highlighted "Temporary Resident" there.
And because I'm visa exempt, I never had to get a visitor visa, I simply entered Canada and got a visitor record aka "Temporary Resident Record"
But then I started questioning myself, what if, during the time I spent here as a tourist, I wasn't considered a "Temporary Resident"?

So, I looked up the definition of "Temporary Resident" on the governemt website and this is what I found:

Every year, more than 35 million people visit Canada to enjoy the many opportunities our country has to offer, including visiting family and friends.

What is a temporary resident?
A temporary resident is a foreign national who is legally authorized to enter Canada for temporary purposes.

A foreign national has temporary resident status when they have been found to meet the requirements of the legislation to enter and/or remain in Canada as a visitor, student, worker or temporary resident permit holder. Only foreign nationals physically in Canada hold temporary resident status.

Immigration, Refugees and Citizenship Canada processes these applications under several categories:

Temporary residents are subject to various conditions, such as the length of their stay in Canada [R183].

_____________________________________

That lead me to believe that I was in fact a Temporary Resident and that It did count as 0.5 * Time Spend as a TR.
Sounds convincing?

Would love to get a confirmation about this from others as well cuz now that's another thing for me to worry about lol.
Thank you!
 

meyakanor

Hero Member
Jul 26, 2013
519
109
Visa Office......
CPP-Ottawa
App. Filed.......
16-02-2012
Doc's Request.
26-02-2013
AOR Received.
21-03-2012
Med's Request
21-03-2013
Passport Req..
16-04-2013
VISA ISSUED...
29-04-2013
LANDED..........
16-05-2013
You were a temporary resident. The only thing you need to be concerned about is if at any point you became unlawful. Otherwise, your days as lawful visitors count as half-days for citizenship physical presence requirements.
 

Veronica90

Full Member
May 30, 2017
30
7
Assuming OP has been in Canada lawfully under any temporary status, then such days would be counted as half-days toward citizenship physical presence requirements:



About the tax requirement, I believe it's better if you can show that you filed your tax returns three times for the past 5 calendar years, but the consensus among members here is that, you simply have to show that you have satisfied the tax filing requirements three times out of the past five years.



So if you did not need to file for 2015, then you don't need to have filed anything for 2015 to satisfy the requirements.

So in your case, the relevant calendar years are 2015, 2016, and 2017.

You filed for 2016 and 2017, so you automatically satisfied the tax filing requirements for 2016 and 2017.

For 2015, you were not required to file, so even if you didn't file, you would have satisfied the requirement as well.

Thank you so much! So if i simply explain that in my "Notes" Document that I'm attaching to the Application I should be fine?
That sentence is so confusing lol..
 

Veronica90

Full Member
May 30, 2017
30
7
You were a temporary resident. The only thing you need to be concerned about is if at any point you became unlawful. Otherwise, your days as lawful visitors count as half-days for citizenship physical presence requirements.
I have a very clean record in Canada and in my whole past in general. So being unlawful is irrelevant.
So based on the fact that i was a tourist and it counts, and based on the tax thing people explained up there I believe I can apply with no risk of getting the application returned??
 

meyakanor

Hero Member
Jul 26, 2013
519
109
Visa Office......
CPP-Ottawa
App. Filed.......
16-02-2012
Doc's Request.
26-02-2013
AOR Received.
21-03-2012
Med's Request
21-03-2013
Passport Req..
16-04-2013
VISA ISSUED...
29-04-2013
LANDED..........
16-05-2013
I have a very clean record in Canada and in my whole past in general. So being unlawful is irrelevant.
So based on the fact that i was a tourist and it counts, and based on the tax thing people explained up there I believe I can apply with no risk of getting the application returned??
By being unlawful, I don't just mean criminal record. I mean, without any legally authorized immigration status. If at any point before you became PR that you overstayed, then these days would not count.

As for your taxes, I believe if you take a look at question #12, they would ask you to list the previous 5 calendar years, and there was some sort of matrix to indicate whether or not you filed and/or you were required to file for the relevant years.

In your case, you simply need to check 'No' for 'Required to file', and 'No' to 'Taxes files' for 2015, and check all 'Yes' for 2016 and 2017, and they should know you satisfy the requirements for at least 3 calendar years. If you want to attach a letter of explanation, it wouldn't hurt though.
 

Veronica90

Full Member
May 30, 2017
30
7
By being unlawful, I don't just mean criminal record. I mean, without any legally authorized immigration status. If at any point before you became PR that you overstayed, then these days would not count.

As for your taxes, I believe if you take a look at question #12, they would ask you to list the previous 5 calendar years, and there was some sort of matrix to indicate whether or not you filed and/or you were required to file for the relevant years.

In your case, you simply need to check 'No' for 'Required to file', and 'No' to 'Taxes files' for 2015, and check all 'Yes' for 2016 and 2017, and they should know you satisfy the requirements for at least 3 calendar years. If you want to attach a letter of explanation, it wouldn't hurt though.
But if I didn't file for the 2015 taxation year, how would I have satisfied the requirements?
 

Veronica90

Full Member
May 30, 2017
30
7
By being unlawful, I don't just mean criminal record. I mean, without any legally authorized immigration status. If at any point before you became PR that you overstayed, then these days would not count.

As for your taxes, I believe if you take a look at question #12, they would ask you to list the previous 5 calendar years, and there was some sort of matrix to indicate whether or not you filed and/or you were required to file for the relevant years.

In your case, you simply need to check 'No' for 'Required to file', and 'No' to 'Taxes files' for 2015, and check all 'Yes' for 2016 and 2017, and they should know you satisfy the requirements for at least 3 calendar years. If you want to attach a letter of explanation, it wouldn't hurt though.
Ohhhhhhhh, it's because I "wasn't required" to file for that year!
Sorry sometimes I need chocolate to concentrate more :D
 
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Veronica90

Full Member
May 30, 2017
30
7
I really appreciate everyone's input on this thread and wanted to thank you guys!
After all Canada being the most glorious country that ever was, is merely due to the fact that it has a majority of supportive people like you guys!
One day I'll probably have a chance to help others as well and I'll do it, happily :)
Thank you !!
 

mumbai1985

Hero Member
Feb 25, 2014
340
79
I see that you were a visitor and not a tourist. That makes a big difference. You can count those days towards physical presence.
 

Veronica90

Full Member
May 30, 2017
30
7
I see that you were a visitor and not a tourist. That makes a big difference. You can count those days towards physical presence.
Oh wait a min, what's the difference? I was a visiting tourist wasn't I?
i originally came here for tourism purposes, I never intended to stay here.
Since I'm visa exempt, I simply entered Canada the first time.
How can i figure out whether i was a tourist or a visitor?
 
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