Question regarding taxes in relation to citizenship application

[Nzick]

Hey folks. Applying for citizenship. Currently a PR.

Landed in Canada as a PR on December 5, 2019. I was still working remotely for an international company with headquarters in the United States but my freelance contract was based out of my home country in Asia. End of December, 2019, I received money for work done in November. In November, I was still in my home country and not even PR yet.

Im being asked if I have filed taxes for the following tax years.

2023 - No (because I haven’t received T4 yet)
2022 - Yes, filed
2021 - Yes, filed
2020 - Yes, filed
2019 - No because I had landed in December, was new and clueless about taxes in Canada.

Question: Should I have filed for taxes for tax year 2019 even though I was only here for a month? I know it’s late now but I can reach out to my accountant and do a delayed filing but just wanted your thoughts.

 

[forw.jane]

Hey folks. Applying for citizenship. Currently a PR.

Landed in Canada as a PR on December 5, 2019. I was still working remotely for an international company with headquarters in the United States but my freelance contract was based out of my home country in Asia. End of December, 2019, I received money for work done in November. In November, I was still in my home country and not even PR yet.

Im being asked if I have filed taxes for the following tax years.

2023 - No (because I haven’t received T4 yet)
2022 - Yes, filed
2021 - Yes, filed
2020 - Yes, filed
2019 - No because I had landed in December, was new and clueless about taxes in Canada.

Question: Should I have filed for taxes for tax year 2019 even though I was only here for a month? I know it’s late now but I can reach out to my accountant and do a delayed filing but just wanted your thoughts.

I landed in 2017 in June and had to show earnings from Jan - Jun earned in home country while filing returns in Canada. Due to DTAA, you don't have to pay tax in Canada for your income in home country as you already did pay tax for it back in your home country(if they have a DTAA with Canada)

For your question - 2019, yes even if you were here for a month.

 

[Nzick]

I landed in 2017 in June and had to show earnings from Jan - Jun earned in home country while filing returns in Canada. Due to DTAA, you don't have to pay tax in Canada for your income in home country as you already did pay tax for it back in your home country(if they have a DTAA with Canada)

For your question - 2019, yes even if you were here for a month.

Thank you! I had a follow up, though. It looks like my home country and Canada do have DTAA. However, my accountant is saying that he only needs the information for December 2019. When you say you had to show earnings from Jan to Jun, was this to the accountant? Did the accountant ask this specifically because you were filing for returns?

 

[forw.jane]

Thank you! I had a follow up, though. It looks like my home country and Canada do have DTAA. However, my accountant is saying that he only needs the information for December 2019. When you say you had to show earnings from Jan to Jun, was this to the accountant? Did the accountant ask this specifically because you were filing for returns?

Yes it was my first filing so that info was used by my accountant to file the returns. Yes he explicitly told me to calculate my home country income in CAD.

 

[Nzick]

Yes it was my first filing so that info was used by my accountant to file the returns. Yes he explicitly told me to calculate my home country income in CAD.

When did you become a PR, though? My accountant is saying we do not need to declare income made outside of Canada and not received while in Canada. I became a PR in December 2019, so he's saying income made and received outside of Canada does not need to be declared. Maybe the difference is I'm not filing for a refund. I am definitely declaring my income for December, just not for the rest of the year as that income was for work done outside Canada and also income was received outside of Canada.

 

[forw.jane]

When did you become a PR, though? My accountant is saying we do not need to declare income made outside of Canada and not received while in Canada. I became a PR in December 2019, so he's saying income made and received outside of Canada does not need to be declared. Maybe the difference is I'm not filing for a refund. I am definitely declaring my income for December, just not for the rest of the year as that income was for work done outside Canada and also income was received outside of Canada.

He is an expert so better go with what he is saying. I did what my accountant said at that time. I didn't even know that filing taxes would be a thing for citizenship at that time.

 

[Nzick]

He is an expert so better go with what he is saying. I did what my accountant said at that time. I didn't even know that filing taxes would be a thing for citizenship at that time.

Thanks for your input though! Appreciate it!

 

[su0du0tict]

I am in Similar Boat:
2021 - Filed as resident -Stayed in Canada for 12 Months
2022- Filed as Resident in Canada- Stayed in Canada for 12 Months
2023- Did not stay in Canada- Filed NR - did not pay taxes to Canada
2024- Plan to file as resident and will complete my 3 years obligation.

2023- Stayed in USA. any suggestions , will this be fine - to have filed 2023 as non resident.

 

[forw.jane]

I am in Similar Boat:
2021 - Filed as resident -Stayed in Canada for 12 Months
2022- Filed as Resident in Canada- Stayed in Canada for 12 Months
2023- Did not stay in Canada- Filed NR - did not pay taxes to Canada
2024- Plan to file as resident and will complete my 3 years obligation.

2023- Stayed in USA. any suggestions , will this be fine - to have filed 2023 as non resident.

Yes as you would not be calculating physical presence from that year too.

 

[su0du0tict]

Ah - I visited Canada 2 3 weekends - those days. for 2023 - I cannot count. Note 2023- Filed as NR.