Temporary foreign workers

[Karyn001]

Hi all,

I am helping a gentleman from Madagascar fill out his first canadian tax forms.  He arrived in September 2022 on a temporary 2 year work visa.

Should I chose the box "Immigrant" and declare his 2022 income from his home country even though he is not an actual immigrant but a "temporary foreign worker"?

Thanks!

 

 

[Geo123]

 

Hello Karyn001,

Every individual legally working in Canada including Migrant
Workers is required to pay both provincial and federal taxes.
An individual’s personal situation such as residency status,
income level, marital status, medical expenses and number
of children will affect how that individual is taxed. It is very
important that at the end of each year, individuals report
their income to Canada Revenue Agency (CRA).

Unless temporary foreign workers have established
significant residential ties in Canada, they are considered to be
one of the following types of residents for tax purposes:
 non-residents
 deemed residents
 deemed non-residents
https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving-entering-canada-non-residents/seasonal-agricultural-workers-other-countries.html
What are residential ties?
 A home in Canada
 Spouse or common-law partner in Canada
 Social ties
 Canadian driver’s license
 Canadian bank account/credit card
 Health insurance in a Canadian province/territory

 

 

[Karyn001]

Hi Geo123,

Yes, he has residential ties; signed appartment lease, medicare card, S.I.N. and bank account.

My question is:  When I tick off the "immigrant" box in the interview section, I get choices that do not seem to apply to his situation:  He is not an "immigrant" as the definition of immigrant implies permanent residence, he is not a non-resident etc...

So does Ufile simply use the term immigrant in a larger sense to include his situation?

Thanks for your help!

[Geo123]

Hello Karyn001,

Yes - CRA has a larger definition of "immigrant" then the actual immigration status.

[Karyn001]

Thank you Geo123!