Questions regarding income tax filing

[gqdptj]

Hello everyone,

on the Government of Canada website it states:

"Example for applications received on or after October 11, 2017
An applicant applies on June 1, 2020. The taxation years that fall fully or partially within the five years immediately before the date of application are 2019, 2018, 2017, 2016, and 2015. 2020 cannot be used, as the applicant has not yet filed taxes for 2020.
The applicant may have filed income taxes in any three of these years: 2019, 2018, 2017, 2016, or 2015.
Example for applications received between June 11, 2015 and October 10, 2017
An applicant applies on June 1, 2017. The taxation years that fall fully or partially within the six years immediately before the date of application are 2017, 2016, 2015, 2014, 2013, and 2012. 2017 cannot be used, as the applicant has not yet filed taxes for 2017.
The applicant may have filed income taxes in any four of these years: 2017, 2016, 2015, 2014, 2013, or 2012.
However – if the applicant became a PR in 2013, the 2012 taxation year is not part of the relevant period for assessment."

I'm trying to understand the underlined sentence - does it mean that the taxation years prior to becoming a PR does not count as part of the relevant period? Does it apply only to applications received between June 11, 2015 and October 10, 2017, or to applications received on or after October 11, 2017 as well?

Also, if I was not required to file tax in a year but I did file it, would that taxation year count towards the three-year requirement?

Any help is appreciated!!

 

[justanotherguy28]

I'm trying to understand the underlined sentence - does it mean that the taxation years prior to becoming a PR does not count as part of the relevant period? Does it apply only to applications received between June 11, 2015 and October 10, 2017, or to applications received on or after October 11, 2017 as well?

Also, if I was not required to file tax in a year but I did file it, would that taxation year count towards the three-year requirement?

There is no requirement that you must have filed three tax returns. For example, if you were never employed or had any income for your entire three year period in Canada (plus the two years before that you spent in your home country which doesn't matter), you could select "No" under "Did you have to file tax returns" for all five years of eligibility period and you are still eligible to file for citizenship.

If you had to file your returns, you should have filed income tax returns, that's the point.

If you had zero income for five out of 5 years, it doesn't matter you filed returns or not.

If you had income over a certain amount for all five years and you were required to file returns for all 5 years but you only filed for three, I'm sure IRCC will have problems with your application (even though it technically satisfies citizenship requirements).

So forget about the number 3. If you had to file tax returns, you should have filed it. In case you missed any (you were required to file returns but you didn't), I'd recommend talking to an accountant and make the filing asap.