My friend who is a Non resident PR is planning to come for good.
He had landed 3 years back. He had stayed for 2 weeks..applied for SIN, bank accounts etc and went back...

My question is, does he have to file taxes on his world income for past years in Canada ?

I have seen earlier portings but was not clear about the same.

Please suggest.
Tahnks.

Technically, if you have maintained ties with Canada even if you are living out of Canada, for Income Tax purposes, you are considered Resident. In this case, maintaining a bank account and any other thing would be considered as maintaining ties with Canada.

And theoratically, a resident has to report his world income and pay taxes accordingly. Though he can get tax credit under double taxation treaties with some countries for the tax paid on that income in some other countries.

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Chandresh

Advice is free – lessons I charge for!!

Remember two things

1. Having PR Card itself does not make you liable to file income tax returns. However if you have maintained
house in canada
bank account (active) in canada
family lives in canada
have property in canada
employment direct or indirect in canada
any business or investment in canada

2. If liable you have to include world wide income in your tax return. Avail tax rebate for foreign taxes paid

for example

Income outside canada $15000
Income in Canada $00
Total Income 15000
foreign Taxes paid 1350
Canadian Taxes paid : Nil

So precisely you do not have to worry much. The only thing is to get in touch with professional to ensure that you are not coughed up for any taxes

Thanks

Sanjiv