Non-Resident Tax

For income tax return purposes, you are considered a newcomer for the first tax year that you become a new resident of Canada. As a newcomer to Canada, there are certain rules and regulations that must be adhered to when filing your tax return. Often, newcomers to Canada are unaware of their tax filing obligations and don’t file a tax return; consequently, resulting in back tax issues.

We receive many questions regarding obligations to file tax returns.  For example, an individual is in Canada for six months to a year and is not sure whether he/she has a tax filing obligation. When does an individual have to file a tax return?  Subsection 2(1) of the Income Tax Act (ITA) provides some guidance: