Masaki Harada

Hi,

I am planning to land in Canada in the next couple of days, as my
immigrant visa expires this month. Due to the job situation, I will
return back to my job in Japan, after receiving the permenent
residence card. I plan to come to Canada later on (within next 2
years).

My questions are:
1. Do I have to pay the Canadian international income tax from my
salary in Japan, while waiting for the permanent residence card (on
vacation) in Canada?
2. Do I have to pay the Canadian income tax from my Japanese salary,
if I live and work in Japan and my wife stays in Canada to study
there?

Any answers and recommendations will be greatly appreciated.

Thank you

Masaki

S B

Masaki Harada wrote:
    >
    > Hi,
    >
    > I am planning to land in Canada in the next couple of days, as my
    > immigrant visa expires this month. Due to the job situation, I will
    > return back to my job in Japan, after receiving the permenent
    > residence card. I plan to come to Canada later on (within next 2
    > years).
    >
    > My questions are:
    > 1. Do I have to pay the Canadian international income tax from my
    > salary in Japan, while waiting for the permanent residence card (on
    > vacation) in Canada

Probably not. Canada taxes on the basis of residence. Since at the
time, your residence remains clearly in Japan, you would not be subject
to Canadian taxes until you actually land.

    > 2. Do I have to pay the Canadian income tax from my Japanese salary,
    > if I live and work in Japan and my wife stays in Canada to study
    > there?

After you've landed? Absolutely. A spouse residing in Canada (even if
studying) is considered a tie for factual residence in Canada making you
subject to Canadian tax on worldwide income. That said, in all
likelihood, your Canadian tax + your Japanese tax will not exceed the
maximum tax you would pay to either country due to foreign tax credits.
Much on that depends on whether Japan has a tax treaty with Canada.

Kurakot

for your income tax residency definition as opposed to immigration
residency - pls go to
ccra ( canada customs and revenue agency?






"Masaki Harada" wrote in message
news:[email protected]...
    > Hi,
    > I am planning to land in Canada in the next couple of days, as my
    > immigrant visa expires this month. Due to the job situation, I will
    > return back to my job in Japan, after receiving the permenent
    > residence card. I plan to come to Canada later on (within next 2
    > years).
    > My questions are:
    > 1. Do I have to pay the Canadian international income tax from my
    > salary in Japan, while waiting for the permanent residence card (on
    > vacation) in Canada?
    > 2. Do I have to pay the Canadian income tax from my Japanese salary,
    > if I live and work in Japan and my wife stays in Canada to study
    > there?
    > Any answers and recommendations will be greatly appreciated.
    > Thank you
    > Masaki

Masaki Harada

Thanks a lot for explanation.

Understand well that a spouse residing in Canada is a tie for factual
residence.

But what about paying tax after landing in Canada? I will come to
Canada just for a week, land there and apply for a PR card (will give
them my friend's address, who will later send the card to me in
Japan). While in Canada, I will stay in a hotel, will not rent an
apartment, will not apply for Canadian driving licence, will not open
a bank account, will not apply for a health insurance and will not
receive salary from my employer in Japan. After that I will return
with my wife to Japan and continue working and getting salary there.

Do I have to pay taxes from my Japanese salary in Canada then (PR is
only a secondary residential tie)? Do I have to file Canadian tax
return, even if I was in Canada just for a week this year (to obtain
the PR status) and didn't have any income during that week?