> I am a Canadian citizen by birth and returning to Canada next month from a mission assignment in Afghanistan. I haven’t had a fixed residence since August 2004 when I first went on mission assignment. I haven’t lived in Canada since September 1998 (when I moved to Austria) and I was determined to be non-resident at that time by Canadian Revenue. I have a bank account and credit cards with those banks in Austria and USA and some items in storage in Austria.
> My main purpose in returning to Canada is the birth of my first child due in late May 2007. My question is, if I intend to use Canada as my permanent residence from now on, as I may return on mission assignment to Afghanistan after maternity leave ends in August 2007, do I need to report to Canadian Customs or someone when I arrive in Canada in the next months??? Do I also need to start reporting income tax from the date of my return to Canadian taxation??? (As I will be earning maternity leave benefits from my employer while there on leave).
> If you can answer any of this, I would greatly appreciate it.
> Kind regards,
david ingram replies:
If you are bringing back a lot of stuff with you or have a container load of furniture following you will have to report asa returning resident because you will want your possessions to copme back with you duty free.
If you are just bringing back yourself andyour unborn child and a couple of suitcases of clothes, no special declaration neds to be made.
If you are leaving again for Afghanistan in 4 months, you have not been here long enough to automatically be considered an absolute resident of Canada for tax puroposes.
If you are only here for 4 months without the intention of staying, then any monies you received while visiting would not be taxable unless earned in Canda and paid form a Canadian souorce. If the emnployer paying you the maternity leave is a Canadian employer, you are liable for tax onthat maternity leave for the four months you are here.
Also, be aware (this is not bad) that a Canadian missionary who is not in Canda becasue of religious missionary work in other countries is able to use that time away as a credit toward Canadian Old Age Security when you turn 65.
That's a heck of a note. Youi are looking forward to a first child and I am warning you about Old Age security.
CEN-TA Cross Border Services - Tax, Visas, Immigration