[Snowman]

Hi everybody,

I have relocated to Canada in September 2014 on a temporary visa. As I am still a resident of my home country and have been here for less than 180 days, so I am non-resident for Canadian tax purposes. Thus, I have to declare only my Canadian source income for 2014.

I started to earn income only at the end of December, so my Canadian source income for 2014 is only 430$. Do I have to file a tax return only due to such a low amount. From what I have read probably not, I just want to confirm that I am not missing something from the bigger picture.

In the future I also want to apply for permanent residency in Canada. Would filing a tax return voluntarily (even if not required) have any advantage?

Thanks in advance for your advice.

 

[Guban]

Your Canadian income of $430 last year may attract Canadian income taxes as a non resident because you may not qualify for a personal exemption if you have some income back in your resident country.

See http://www.cra-arc.gc.ca/E/pub/tg/t4058/t4058-e.html#P276_31896