PR Card Renewal - Notice of Tax Assessment

[Jerry1410]

I lived outside Canada with my wife who is a Canadian Citizen for more than 730 days. As per the CIC rules I deem to have complied with the RO.

I want to renew my PR Card now and one of the additional documents to be provided to prove your residency is the Notice of Tax Assessment (NOA). Since I was a non resident I have not filed the tax returns and I cannot get this document.

The Consultant who is handling my application is insisting that I should provide this. Otherwise I am at a disadvantage.

In the mean time I have obtained CHRP (Certified HR Professional) Certification from CCHRA (Canadian Council of HR Association) by taking 2 very tough exams. This is a post secondary qualification and only Bachelor Degree Holders can earn this certification. My consultant tells me that this document is not good enough as an additonal evidence document as it was obtained through distance learning and not by residing in Canada.

I sought the opinion of another reputed Immigration Lawyer and he tells me that the NOA is definitely required for those applying to renew the PR by showing that they were physically residing in Canada. In the case of persons like me who are accompanying a Canadian Citizen abroad it is upfront understood that they were not physically present in Canada and the NOA is not required, but other documents to prove that the 2 were living together abroad are requried.

Please can you advise if there is anything in the Immigration Rules regarding this subject.

Thank you

 

[CanV]

Your consultants are simply both idiots. NOA is required to prove physical residency as it shows how much income you made while residing in Canada and any foreign income you made also while residing in Canada. You are not required to file income taxes when you are not a resident of Canada for tax purposes.

You may still file income taxes if you want. It wouldn't hurt to include NOAs. You may still file previous years taxes, I doubt there is a limit how far back you can go.

 

[Jerry1410]

Thank you for writing on this topic. I want to know if there are any other members who have faced similar situations and how did they manage that.

Also, is there any harm in including the educational certificate (i.e. the HR certification) I got during the past 5 years. The Consultant tells me that they cannot include that document along with the application. I told them that if not anything it shows that the person is dedicated to continuing education and enhances the profile of the person.

I have not filed taxes for the past 5 years since I was non-resident. Now I did it just in case the NOA is asked. I think the CRA takes a long time to process and issue the NOA.

Please do share your views.

 

[mono_co]

You still can get opinion about your tax residency from the Canadian tax authority. There are two forms for that:

http://www.cra-arc.gc.ca/E/pbg/tf/nr73/nr73-12e.pdf (Leaving Canada after staying as resident)

http://www.cra-arc.gc.ca/E/pbg/tf/nr74/nr74-12e.pdf (Entering Canada after no stay as resident)

Just fill the documents for the years in question, and add them to PR renew application.

 

[steaky]

You are not required to file income taxes when you are not a resident of Canada for tax purposes.

However, in some cases, non-residents of Canada are required to file income taxes. By doing so, they would have notice of assessments to submit with their PR renewal applications.