Thx for the help.
Context:
Confirmation of PR Landed in Feb 2022 but did a soft landing for a few days and immediately returned to the home country.
In the whole year of 2022 was working in another country (home country).
Home country has a tax treaty with Canada.
Worked in 2018 only in Canada on working VISA and also filed tax for that year.
Question:
Is it required to file Canada income tax for 2022?
My thought:
Based on
Subsection 250(5) of the Income Tax Act deems a person to be a non-resident in Canada if a Canadian tax treaty renders that person a tax resident of Canada’s treaty partner.
Original Law Text:
(5) Notwithstanding any other provision of this Act (other than paragraph 126(1.1)(a)), a person is deemed not to be resident in Canada at a time if, at that time, the person would, but for this subsection and any tax treaty, be resident in Canada for the purposes of this Act but is, under a tax treaty with another country, resident in the other country and not resident in Canada.
So given the Canadian PR status but a tax resident of the home country which has a tax treaty with Canada, I think non-resident status applies and therefore income in the home country need not to be taxed in Canada?
Context:
Confirmation of PR Landed in Feb 2022 but did a soft landing for a few days and immediately returned to the home country.
In the whole year of 2022 was working in another country (home country).
Home country has a tax treaty with Canada.
Worked in 2018 only in Canada on working VISA and also filed tax for that year.
Question:
Is it required to file Canada income tax for 2022?
My thought:
Based on
Subsection 250(5) of the Income Tax Act deems a person to be a non-resident in Canada if a Canadian tax treaty renders that person a tax resident of Canada’s treaty partner.
Original Law Text:
(5) Notwithstanding any other provision of this Act (other than paragraph 126(1.1)(a)), a person is deemed not to be resident in Canada at a time if, at that time, the person would, but for this subsection and any tax treaty, be resident in Canada for the purposes of this Act but is, under a tax treaty with another country, resident in the other country and not resident in Canada.
So given the Canadian PR status but a tax resident of the home country which has a tax treaty with Canada, I think non-resident status applies and therefore income in the home country need not to be taxed in Canada?
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