QUESTION: Hi Dave, i've landed in toronto on Feb'2003. Just returned from
Singapore on 19th Jan 2005.
1. Immigration officier claims that i've left for almost 3years (still has
one mth grace) but he said he filed a letter that if i leave canada within
next 2 years, they'll revoke my PR card. can they do that?
2. since landed in 2003, i've not worked in canada. Been working and taxed
in singapore, and when i land in toronto and bank in my savings into a
canadian bank, will the renvenue office fill a tax claim against me? or will
i be tax for it? if yes, how much?
thanks, your kind advice is much appreciated.
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david ingram replies:
Since June 22, 2002 the rule to maintain your Permanent Resident status as
far as Canada is concerned is that you must physically be in Canada for 24
out of any 60 month period. It sounds to me that you are extremely lucky
that you returned when you did.
There are two exceptions:
1. You are married to a Canadian and have accompanied your Canadian spouse
out of the country on their business
2. You are working in another country for a Canadian Corporation and do not
own that Canadian Corporation.
You are not taxable on your Singapore income as described to me.
Article IV of the Singapore Canada Income Tax Convention follows
--------------------------------------------------
Article IV
Fiscal Domicile
1. For the purposes of this Convention, the term "resident of a Contracting
State" means any person who, under the law of that State, is liable to
taxation therein by reason of his residence, place of management or any
other criterion of a similar nature. It also includes a partnership, an
estate or a trust but only to the extent that the income derived by such
person is subject to tax in a Contracting State as the income of a person
resident in that State.
2. Where by reason of the provisions of paragraph 1 an individual is a
resident of both Contracting States, his status shall be determined in
accordance with the following rules:
a) he shall be deemed to be a resident of the Contracting State in which he
has a permanent home available to him. If he has a permanent home available
to him in both Contracting States, he shall be deemed to be a resident of
the Contracting State with which his personal and economic relations are
closest (hereinafter referred to as his "centre of vital interests");
b) if the Contracting State in which he has his centre of vital interests
cannot be determined or if he has not a permanent home available to him in
either Contracting State, he shall be deemed to be a resident of the
Contracting State in which he has an habitual abode;
c) if he has an habitual abode in both Contracting States or in neither of
them, the competent authorities of the Contracting States shall settle the
question by mutual agreement.
3. Where by reason of the provisions of paragraph 1 a person other than an
individual is a resident of both Contracting States, the competent
authorities of the Contracting States shall by mutual agreement endeavour to
settle the question and to determine the mode of application of the
Convention to such person.
-------------------------
Assuming that you did not have a home in Canada, ART IV (2)(a) would make
you a taxable resident of Singapore and NOT Canada.
=======================
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