- After reading the comprehensive guide on the process for applying citizenship on this forum, it is mentioned: "You must have filed at least 3 tax returns in the last 5 years from the date you sign your citizenship application. "
The quoted statement is NOT correct. It is a common misunderstanding far too often repeated in forums like this.
The correct statement is "
you may need to file personal income taxes for at least 3 years within the 5-year period" to be eligible. That is "
may" need to have filed, NOT "
must" have filed.
In particular, to be eligible for citizenship the applicant must have
COMPLIED with CRA tax filing obligations for at least three of the preceding five tax years.
If under the CRA rules the applicant was not required to file a tax return for a given year, that year counts as a year of compliance with the tax filing obligation whether or not a tax return was filed.
The instructions are actually quite clear in this regard. If the applicant has difficulty clearly understanding the instructions, better to get assistance from a trusted family member or friend (or from a professional if need be). Do NOT rely on what is posted in a forum like this. This applies to what I post as well . . . I try to help others better understand the rules, requirements, and instructions, but each individual applying for citizenship (or navigating some other aspect of Canadian immigration) needs to read and understand the IRCC instructions for themselves.
In particular, for the guide to applying for citizenship, see
https://www.canada.ca/en/immigration-refugees-citizenship/services/application/application-forms-guides/guide-0002-application-canadian-citizenship-under-subsection-5-1-adults-18-years-older.html
At the risk of being repetitive: Note that in step 1 in the guide, in outlining the eligibility requirements, it states that YOU "
may need to file personal income taxes for at least 3 years within the 5-year period" . . . emphasis added to the word "
may" as in you may need to file tax returns, as in it does not say "
must." There is a link there to more detailed information that offers information about who and when a tax return must be filed (which is according to CRA rules, not immigration rules).
Then in step 4, in the instructions for completing the application, there are detailed instructions for answering Question 12 in the application, guidance in how to fill in the chart in that question.
Some individuals might possibly meet the tax-filing-compliance requirement even if they have never filed a Canadian tax return. However, this would be unusual. Moreover, ordinarily there are substantial benefits in filing a return even if not required to do that under CRA rules, so even though this could meet the tax-filing-compliance requirement it would likely trigger some concern and elevated scrutiny into the applicant.
In any event, what counts toward the three year minimum requirement to comply with tax filing obligations is any tax year for which the applicant truthfully reports:
- Required to file [Yes] and Filed [Yes]
- Required to file [No] and Filed [No]
- Required to file [No] and Filed [Yes]
That is, ONLY a tax year in which the applicant reports "
Yes," required to file, but "
No," did not file, is a year that does not count toward meeting this requirement. That is, if for a particular tax year in the chart in the application, the year does not count toward meeting this requirement if the applicant reports:
- Required to file [Yes] and Filed [No]
