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Non-Canadian spouses liability to file Canadian tax.?


Does my Non-Canadian citizen husband need to pay Canadian Tax? We live in S.Korea. he was in Canada and paid taxes in '04/'05. He left in June'05 and didn't return until Jan'07.

Is he liable for the 2006 tax year?

In Jan-Apr'07 he was in Canada working on a project at the headoffice. the project was to be completed in S.Korea, therefore he didn't apply for a work permit as they viewed it as a business trip. however he does have a visa to enter Canada, come and go for business as company is Canadian.

We returned to Korea and he was in Canada only on a transit from holidays after NewYears.

Does he need to pay tax for the four months in Canada. no T4 was issued. I think he may have been paid out of Singapore office.

we were married 30Dec2007, does this have any effect on his liability to file?

Canada Revenue Agency CRA does not require your husband to pay taxes in Canada unless he was living there as of December 31st. The key they use in determining this is whether your husband had cut all ties with Canada prior to December 31st. Did he have a residence? Did he maintain a Canadian bank account?

The other deciding point is the amount of time your husband worked in Canada in 2007. From the CRA publication (see link - page 8)...

You were a deemed resident of Canada for tax purposes if
you did not have significant residential ties in Canada, but
you stayed here for 183 days or more in 2007 and, under a
tax treaty, you were not considered a resident of another
country.

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