- 主题发起人 茗蓝
- 发布时间 2016-05-25
我也是一直纠结这个required to file，后来听了坛子里前辈的经验就果断全部yes
另外下面是之前搜的相关资料你可以参考下，我是没明白.....
CRA网站的
Do you have to file a return?
You must file a return for 2015 if any of the following situations apply:
- You have to pay tax for 2015.
- We sent you a request to file a return.
- You and your spouse or common-law partner elected to split pension income for 2015. See lines 115, 116, 129, and 210.
- You received working income tax benefit (WITB) advance payments in 2015.
- You disposed of capital property in 2015 (for example, if you sold real estate or shares) or you realized a taxable capital gain (for example, if a mutual fund or trust attributed income to you, or you are reporting a capital gains reserve you claimed on your 2014 return).
- You have to repay any of your old age security or employment insurance benefits. See line 235.
- You have not repaid all amounts withdrawn from your registered retirement savings plan (RRSP) under the Home Buyers’ Plan or the Lifelong Learning Plan. For more information, go to Home Buyers' Plan (HBP) or see Guide RC4112, Lifelong Learning Plan (LLP).
- You have to contribute to the Canada Pension Plan (CPP). This can apply if for 2015 the total of your net self-employment income and pensionable employment income is more than $3,500. See line 222.
- You are paying employment insurance premiums on self-employment and other eligible earnings. See lines 317and 430.
- You want to claim a refund.
- You want to claim the WITB for 2015.
- You want the GST/HST credit (including any related provincial credits). For example, you may be eligible if you turn 19 before April 2017.
- You or your spouse or common-law partner want to begin or continue receiving Canada child tax benefitpayments, including related provincial or territorial benefit payments.
- You or your spouse or common law partner want to claim the family tax cut. See line 423.
- You have incurred a non-capital loss (see line 236) in 2015 that you want to be able to apply in other years.
- You want to carry forward or transfer the unused part of your tuition, education, and textbook amounts. See line 323.
- You want to report income for which you could contribute to an RRSP and/or a pooled registered pension plan (PRPP) to keep your RRSP/PRPP deduction limit for future years current.
- You want to carry forward the unused investment tax credit on expenditures you incurred during the current year See line 412.
- You receive the guaranteed income supplement or allowance benefits under the old age security program. You can usually renew your benefit by filing your return by April 30. If you choose not to file a return, you will have to complete a renewal form. This form is available from Service Canada.
以下是移民局官网的
Income tax filing
This section contains policy, procedures and guidance used by Immigration, Refugees and Citizenship Canada staff. It is posted on the Department’s website as a courtesy to stakeholders.
These procedures apply only to applications received on or after the coming into force of these provisions on June 11, 2015, not to pending applications in the inventory.
To be eligible for citizenship, applicants are required to meet their tax filing obligations under the Income Tax Act for four of the taxation years that fall fully or partially within the six years immediately before the date of application. For adult grants, the relevant provisions of the Citizenship Act are 5(1)(c)(iii). Similar provisions exist in paragraph 5(1.2)(b) forgrant for Canadian Armed Forces (CAF) [permanent resident stream], subparagraph 11(1)(d)(ii) for resumption, and paragraph 11(1.1)(b) for resumption for CAF [permanent resident stream].
These requirements relate to personal income tax returns, not taxes for businesses that the applicant may own.
The filing of taxes is an important obligation of permanent residents and citizens, and this requirement encourages permanent residents to become aware of and comply with their tax obligations. The 183-day physical presence requirement supports the income tax filing requirement, as a person who is present in Canada for 183 days or more is usually required to file taxes as a resident in Canada. Also, the income tax filing requirement for grants of citizenship for CAF aligns with the related service requirements. Similarly, the income tax filing requirement for resumptions applications, including resumption for CAF applications, aligns with the related physical presence and service requirements.
Section 26.6 of the Citizenship Regulations provides Citizenship and Immigration Canada (CIC) with the authority to do the following:
- collect the social insurance numbers (SIN) of citizenship applicants as part of their application for citizenship;
- with the consent of the applicant, directly verify the tax filing history and residency information of citizenship applicants through the Canada Revenue Agency (CRA) secure Income Verification Program (IVP); and
- in the case of a discrepancy in the information provided by the applicant and the CRA, share with the CRA relevant case information, including the SIN, where CIC has reasonable grounds to believe that the discrepancy is a result of false representation, fraud, or concealment of material circumstances. The disclosure of information is also limited to the information that the CRA is authorized to collect.
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