Do I have to file taxes even when I was not in Canada for most of the year

[yalgar]

I got my PR in 2012. I came for sake of landing and returned in 4 days time. So I just stayed 4 days in 2012 in Canada. I was working in US and returned to resume my work
In 2013 Sep, I left US and immigrated to Canada on PR. I got a job immediately and my new employer issued me T4

My tax consultant suggests that I should be filing taxes even for 2012 and report US earnings, because my PR was issued in 2012. He says there wont be any Canadian tax but the foreign earning has to be reported as per the rules(even if you stayed for 4 days).

 

[Suin]

I got my PR in 2012. I came for sake of landing and returned in 4 days time. So I just stayed 4 days in 2012 in Canada. I was working in US and returned to resume my work
In 2013 Sep, I left US and immigrated to Canada on PR. I got a job immediately and my new employer issued me T4

My tax consultant suggests that I should be filing taxes even for 2012 and report US earnings, because my PR was issued in 2012. He says there wont be any Canadian tax but the foreign earning has to be reported as per the rules(even if you stayed for 4 days).

Your tax consultant is completely right. Yes, you must file taxes from the year your bacame PR, even if you stayed just a few days in Canada.

 

[Amadan123]

Based on the provided facts, the tax consultant is incorrect.

Your status as a resident in Canada for tax purposes is not determined exclusively by permanent residency or citizenship. It is determined by your residential ties to Canada. Residential ties are things like the following, but not limited to:

• a home in Canada
• spouse and/or dependants in Canada
• bank accounts and retirement savings in Canada
• memberships and social ties in Canada
• personal property such as cars in Canada
  

Based on the facts provided, not only did you not stay in Canada in 2012 for more than 183 days, but you also did not establish ties like the ones described above, to deem you a resident in Canada for tax purposes.

Please read the following for more information: http://www.cra-arc.gc.ca/tx/nnrsdnts/cmmn/rsdncy-eng.html

Madan Chartered Accountant team
www.madanca.com