Taxation for Visitors - really appreciated any inputs

[shawnwan0801]

Hey everyone,

Really needed help on a tax situation.

So here is some background:

My grandpa is in Canada for about 7 years now.
For year 2009-2012 (he was a visitor, visiting my parents and never left CA since 2009, he held a visitor permit but didn't file a tax return and didn't have an ITN/SIN/work permit etc, just stayed with us in CA as my grandma passed away :-[)
For year 2013 - and beyond - he got his immigration status and SIN in 2013 Feb and we filed ITR for him since then)

So we were wondering if it is possible to go back to year 2009-2012 to file a tax return and claim any unclaimed benefit (GST/HST credits etc). Also, is it possible to file a ITN application this year (2016) for the year 2009 (a.k.a the year he didn't file a ITR and get benefit)?

Any inputs are greatly appreciated!!!

Thanks so much!

 

[paras1991]

If he is considered as a deemed resident, then it makes sense to file the return as he will be eligible for benefits. You can use the same SIN number , no need to apply for a separate ITN.

You are a deemed resident of Canada for tax purposes if you are in one of the following situations:

You lived outside Canada during the tax year, you are not considered to be a factual resident of Canada because you did not have significant residential ties, and you are a government employee, a member of the Canadian Forces including their overseas school staff, or working under a Canadian International Development Agency (CIDA) assistance program. This could also apply to the family members of an individual who is in one of these situations. For more information, see Government employees outside Canada.
You sojourned in Canada for 183 days or more (the 183-day rule) in the tax year, do not have significant residential ties with Canada, and are not considered a resident of another country under the terms of a tax treaty between Canada and that country.


However, If you are a deemed resident of Canada, and also establish residential ties in a country with which Canada has a tax treaty and you are considered to be a resident of that country for the purposes of that tax treaty, you may be considered a deemed non-resident of Canada for tax purposes.

You become a deemed non-resident of Canada when your ties with the other country become such that, under the tax treaty with which Canada has with the other country, you would be considered a resident of that other country and not Canada.

As a deemed non-resident of Canada, the same rules apply to you as a non-resident of Canada.

Non residents are not eligible for any benefits.