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Quiz: Newcomers, emigrants and part-year residents

6 questions

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1 A newcomer says his residency began on the date printed on his landing document. Is that the right date for tax purposes? Yes, unless he left Canada again within the year No — residency always begins on January 1 of the year of arrival Yes — the landing date is the residency date Not necessarily — residency begins when significant residential ties are established, not on the date of a flight, visa, work permit or landing document

Answer key unconfirmed — rests on 2 unverified claims.

2 How are non-refundable personal credits treated for a part-year resident? Not available at all for a part-year resident Always prorated, with no exception Generally prorated by days of residency — but full credits may be claimed without proration where substantially all of the individual's worldwide income for the non-resident part of the year was subject to Canadian tax Claimed in full regardless of the period of residency

Answer key unconfirmed — rests on 2 unverified claims.

3 A newcomer wants to claim benefits but has not yet filed a Canadian return. She may apply on arrival without waiting to file, and must report income earned before coming to Canada for entitlement to be calculated correctly She may apply on arrival and no pre-arrival income is relevant She must wait until her first return is assessed Benefits begin only in the calendar year after arrival

Answer key unconfirmed — rests on 2 unverified claims.

4 A taxpayer is leaving Canada and faces tax on a deemed disposition but has no cash to pay it. Security may be posted with CRA to defer payment until the property is actually disposed of The tax must be paid on filing regardless The deemed disposition can be waived on application The tax is automatically deferred until actual disposition

Answer key unconfirmed — rests on 2 unverified claims.

5 Which of these apply on becoming or ceasing to be a resident? Select all that apply.

Select all that apply.

A newcomer must file Form T1135 for the year of arrival An emigrant may be required to file a list of properties owned on departure where their total value exceeds a threshold A taxpayer should report the date of departure on the return for the year of emigration A newcomer is generally not subject to the foreign property reporting obligation for the first year of Canadian residency An individual becoming resident is generally deemed to have acquired their property at fair market value on the date residency began

Answer key unconfirmed — rests on 4 unverified claims.

6 A non-resident receives Canadian rental income with tax withheld at source. Is that the end of it? No — a Canadian return is always required for rental income Yes, and no return may be filed in any circumstances The withholding is often a final tax, but elections are available permitting a non-resident to file a Canadian return in respect of certain income types including rental income and some pensions Yes — withholding on Canadian-source amounts paid to a non-resident is always final

Answer key unconfirmed — rests on 2 unverified claims.

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