You can file income tax declaration for 2014 even if you arrived on Dec 31th 2014.ari5323 said:
And you could have been in welfare during all these years, without paying a single $ in taxes and you'll be able to apply for Citizenship.
Effective date of Bill C24
- Thread starter SherifEF
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And you could have been in welfare during all these years, without paying a single $ in taxes and you'll be able to apply for Citizenship.
Meet their personal income tax obligations in order to be eligible for citizenship is not equal to have to pay taxes.zardoz said:
It means that if according to your income, you have to pay taxes, of course you have to fill the income declaration every year and pay the taxes you have to, but if you don't have enough income you DON'T pay any taxes and you are anyway meeting your personal income tax obligations.
again, I agree I am not talking paying taxes but filing tax.neutral said:
Arrived june 20 2014 so 2014 is not a year.
so his four years are : 2015 2016- 2017- 2018
now he has to prove filing taxes the above years, this can be done only in the mid of 2019
now if he had a few short trips and needs to have 50 more days he will have to show that on 2019 he has been 180 days as well, and that he paid tax on 2019 it means he can apply only on 2020........................
catch 22,
Section 5(1)(c)(iii) of the Citizenship Act (as revised) prescribes that the PR must have complied with tax filing requirements for at least four of the relevant six calendar years. This does not require the payment of taxes. This does even require filing a tax return for a year in which the PR is not required by the law to file a return (someone with no income for example). But if the PR is a person the law requires filing a tax return for a given year, it does require the filing of a tax return for that given year. If the PR is a person owing taxes for a given year, this does NOT require payment of those taxes, but there are other information sharing provisions of law in effect or soon to be in effect which will subject the PR to enforcement of the tax obligations and could involve criminal charges . . . and criminal charges would make the PR prohibited, as in NOT eligible for citizenship.neutral said:
Not sure why this is scary. Again, the new law requires complying with tax law filing requirements, and so long as the applicant is complying with these tax laws he or she is eligible.ari5323 said:
Note: the 4 X 183 requirement is undoubtedly intended to invoke the Canada Revenue presumption of residency . . . presence in Canada for 183 days or more within a calendar year is presumed to establish an individual's residency in Canada for purposes of tax law.
These two provisions, 5(1)(c)(ii) (which is the 4X183 rule) and 5(1)(c)(iii) (the compliance with Canadian tax filing requirements) are obviously intended to work together.
There are many objectives or reasons underlying this. A huge one, however, is the verification of employment and sources of income. A person required to file a resident tax return is required to report all worldwide income . . . and my strong suspicion is that one of the purposes for these requirements is to flush out those who have continuing employment or business ties abroad. This in turn has multiple objectives. One is to assist in the verification of employment in order to very presence in Canada. Another is to identify those who are more likely in pursuit of a passport of convenience as indicated by ties abroad suggesting the likelihood of leaving Canada as soon as a Canadian passport is in hand.
In any event, the same four calendar years the applicant has to have been present 183 days can be, will ordinarily be, the same four years the applicant must have complied with the tax filing obligations imposed by Canada Revenue law.
NOTE: Based on how the proposed regulations for information sharing were structured, it is apparent that going forward applicants may be requested to sign an authorization for CIC to directly obtain access to tax returns, or at least to Notices of Assessment . . . this may be part of the new application, or only part of a specific request, such as in a new version of the CIT 0520 or the new RQ.
Some of this is about compelling PRs to pay Canadian taxes. But I am confident the main import of this is to give CIC more tools to confirm employment and sources of income, specifically relevant to corroborating actual presence in Canada, but also relevant to assessing the applicant's actual intent about continuing to reside in Canada.
For reference:
As revised, section 5(1)(c) prescribes that to qualify for citizenship, the applicant . . . (quote):
"(c) is a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act, has, subject to the regulations, no unfulfilled conditions under that Act relating to his or her status as a permanent resident and has, since becoming a permanent resident,
(i) been physically present in Canada for at least 1,460 days during the six years immediately before the date of his or her application,
(ii) been physically present in Canada for at least 183 days during each of four calendar years that are fully or partially within the six years immediately before the date of his or her application, and
(iii) met any applicable requirement under the Income Tax Act to file a return of income in respect of four taxation years that are fully or partially within the six years immediately before the date of his or her application;"
I never said you have to pay taxes. I posted what was said by CIC, in order to avoid yet another set of baseless rumours.neutral said:
Please note according to new bill, if anyone land in the 2nd half of the year, That year will not count for residency obligation since it will be less than 183 days. For instance, if someone land on July 15th, 2014 and do not leave Canada at all. He can apply on Jan. 1st, 2019!
Not correct. The individual who lands July 15, 2014 and who does not leave Canada will meet both residency obligations as of July 15, 2018.Zaker said:
To be clear, all days in Canada following landing will count toward the 1460 days residency obligation, regardless of the time of year the PR landed . . . (well so long as it is within the preceding six years).
The time of year of arrival is only relevant to the 183 days in the calendar year requirement. And, as I already pointed out above, this is essentially insignificant since a person who lands in the latter half of the year has to wait until the latter half of the year four years later to apply anyway, it taking until then to meet the 1460 days total requirement . . . and thus can apply based on meeting the 183 day requirement in the first half year he or she applies.
In particular, section 5(1)(c)(ii) prescribes that the 183 days during the calendar year can be in a year that is partially within the relevant six years.
Quoting 5(1)(c)(ii): "been physically present in Canada for at least 183 days during each of four calendar years that are fully or partially within the six years immediately before the date of his or her application"
(emphasis added)
I will ask it again,dpenabill said:
George got his PR and landed in Canada on july 20 2014
when is the earliest day he can apply ?
isnt it on apr 2019 after filing tax for 15-16-17-and 18 ?
CAN SOMEONE ANSWER PLEASE
HI Everyone, I don't think There is anything wrong with the new bill. It is to protect those who pay taxes, live in Canada and Contribute to the economy. In my case i have 14 days left to have my 1095 days completed. I am eligible around the 21st of june 2015. Rather than waiting for another year and 3 months , Do you think it is a good idea to apply now and put in a note that i have lived in Canada since 2006. Since i travelled a lot so i had some missing days. Now because of the new law change from 11 June, i am just short of 10 days in having 1095 days completed.
Would that cause a big problem? Is it better to wait for another year and 3 months. I am in no hurry but i believe in trying for any possibilities. CAIts a serious question.
HI Everyone, I don't think There is anything wrong with the new bill. It is to protect those who pay taxes, live in Canada and Contribute to the economy. In my case i have 14 days left to have my 1095 days completed. I am eligible around the 21st of june 2015. Rather than waiting for another year and 3 months , Do you think it is a good idea to apply now and put in a note that i have lived in Canada since 2006. Since i travelled a lot so i had some missing days. Now because of the new law change from 11 June, i am just short of 10 days in having 1095 days completed.
Would that cause a big problem? Is it better to wait for another year and 3 months. I am in no hurry but i believe in trying for any possibilities. CAIts a serious question.
Your issue is being/has being discussed in MULTIPLE threads.VraiVie said:
Short answer: Your application would last "forever" until one day you will have to meet the judge. Once there, 99% of chances he will refuse your application.
According to C24 bill:
"Permanent residents applying for naturalization must meet a new requirement: they must identify whether they have any obligations under the Income Tax Act, and if so must file income tax returns for four of the six years preceding the application for citizenship (new section 5(1)(c)(iii))."
It does not mention that this 4 years tax return shall be in the same years that you fill 183 days residency requirement.
If it is not the case, all persons come in 2ed half of the year must wait minimum 4.5 years to be eligible. It is not logical.
"Permanent residents applying for naturalization must meet a new requirement: they must identify whether they have any obligations under the Income Tax Act, and if so must file income tax returns for four of the six years preceding the application for citizenship (new section 5(1)(c)(iii))."
It does not mention that this 4 years tax return shall be in the same years that you fill 183 days residency requirement.
If it is not the case, all persons come in 2ed half of the year must wait minimum 4.5 years to be eligible. It is not logical.
No. It will be July 20, 2018.ari5323 said:
So long as he does not leave Canada, he will meet the 1460 days total requirement as of July 20, 2018.
He will meet the 4 X 183 requirement on that date as well, based on 183+ days in 2015, 2016, 2017, and the first half of 2018.
So long as he has properly filed tax returns for 2014 (if required) and 2015 (if required), and similarly for 2016 and 2017, he has complied with all tax law requirements for filing taxes in those four years . . . and he is also in compliance with the requirements for 2018, recognizing the law will not even require a return to be filed until April 30 2019 or even later if self-employed. The key is he is in compliance with the tax filing obligations. That is what section 5(1)(c)(iii) requires:
"(iii) met any applicable requirement under the Income Tax Act to file a return of income in respect of four taxation years that are fully or partially within the six years immediately before the date of his or her application;"
If there is no requirement to file a tax return as yet for 2018, he is in compliance with the requirement.
While the new provisions are a bit complicated, they are not convoluted or overly-complex.
reza5576 has it right. It is about complying with the law, not about having to file a tax return for a specific year, but about filing a return when the tax law requires it to be filed.
No, individuals will not have to wait four plus years due to tax filing obligations. Most will have to wait four plus years, however, because most immigrants travel abroad and will have to wait beyond four years by however many days they go abroad before applying.
It is clearly mentioned that in those 4 years, you have to be in Canada more than 183 days. So, if anybody land on July 15th, 2014 and do not leave Canada, he can apply on Jan 1st, 2019. We can stop discussion about this and wait for 5 days. Then we can check online residency calculator on June 11th. So, everything will be clear.dpenabill said: