Sensitive Tax Issues For Investors And Canadian Immigrants

By Andrew Young


Taxation regimes in developed economies like Canada are fairly complex as governments seek to net every possible income. The unique tax issues for investors and Canadian immigrants are complicated by the widespread use of residency status. The status demands that taxes be paid on income earned outside Canada. To avoid penalties or legal quagmires, it is important to have a clear understanding of this status.

There are taxation courts to determine how much you pay based on residential ties. Your ties may be regarded as either strong or weak. Ties categorized as strong include instances where one has rented or owns a dwelling place. Residency of spouses or dependents is also regarded as strong ties. Persons who travel in and out of Canada frequently are also evaluated to determine their obligations and nature of ties.

Weaker ties will also affect the amount you are required to pay. They are considered if stronger or major ties are impossible to apply or are divided. What is considered as weaker ties includes possession of vehicles, furniture and cloths among other personal properties, availability of social links like being a member to a club or church and economic ties in the form of bank accounts, investments and credit cards. There are personal ties like driving licenses, voting rights, healthcare and non-dependent relations.

Canadian Revenue Authority is tasked with determining your residency status. They have a range of questions or issues they investigate to ascertain the information given. They use the NR74 form to gather this information. You are likely to be deemed resident regardless of the nature of ties.

There are groups of employees like those enlisted in the armed forces who are considered automatic residents. After all, they work for the government. Another special category is the sojourner. The title is given to anyone who has been in Canada for 183 days and beyond in an year. Whether the days were continuous or broken is a determination for the CRA to make.

Part- year residents are easily confused for sojourners. Should your residency be approved by April, your status will be confirmed by December. In case it happens in September, the taxation window opens before you are eligible. The end or beginning of residency determines when global taxation takes effect. Before residency is confirmed, different rules apply.

Countries sign treaties to avoid double taxation. Immigrants and investors will have their dealings evaluated by CRA and communication made on the rules to apply. Regardless of exemptions, the investor or immigrant must report such money as taxable income. It is the CRA to make deductions and standardization. The law also covers royalties, interests and dividends which though not exempt from tax have a maximum taxable amount to ensure that you retain as much. Double taxation is also reduced through foreign tax credits.

Some moving charges will be included in exempted amounts. Exemptions are not granted for a move beginning or ending in Canada. However, if the move will make you a Canadian resident, the cost will be deducted from your taxes. CRA applies rules based on personal situations. By engaging a taxation expert, you will get the right figure and avoid legal challenges or confrontation with the law.




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