Meg

向大家请教一下，

我从去年年底回国工作，直到现在。今年在加拿大没有任何收入。
但是，我还没有取消在加拿大的住址。所以加拿大会认为我是加国居民。
下次报税时（2007年4月之前报2006年的税），需要报在中国收入的税吗？
如果不报税，是逃税行为吗？
（我知道如果我通知税务局我不住在加拿大了，是不需要报中国的税的）

另外，如果需要报税，但先不报，以后等回加拿大的时候一起补报，可以吗？

还有一个问题想请教的是，如果我不连续报税（因为我以前都一直报税），对以后年老时的退休金有影响吗？我在加拿大的时候一直是以学生身份报税的。

最后一个问题是，如果取消在加拿大的住址，可以通过在网上操作吗？政府的网址是什么啊？

谢谢大家给些指点。

Meg

谢谢指点。

最后一个问题是如果我取消我在加拿大的地址，按照不是加国居民算的话，我就不用报税了吧。


谢谢

红星闪闪

Hi there,

In your case, if you own the property you have to rent it out for at least more than 2 years, if you were renting it, you do NOT have to do anything to “cancel” the address.


To get a clear cut-off of your residency in Canada, you also have to cut the other “primary residential ties” (e.g. have your spouse moved out of Canada, have your dependent moved out of Canada). From the CRA’s (Canada Revenue Agency) point of view, if you do that, you are not obligated to file your tax return.


However, if you are making a big buck in China, I would suggest you to cut off “secondary residential ties” just to make CRA happy ….after all, last thing you wanna do is to mess around with the big guy.


For CPP (Canadian Pension Plan), from what I heard, once you have contributed to your CPP for more than 10 years, you will have full pension when you hit your retirement age. In another word, you have to work in Canada for more than 10 yrs to get your pension.


cheers

Meg

Thank you for your reply and thanks anyone who can further clarify my questions.


First of all, I do not have a property in In addition, I do not have any dependent or relatives living in Canada a</ST1:pt this point. So, the primarily ties have been cleared off.


What I am worried about is the secondarily ties. I have bank accounts remained in <?xml:namespace prefix = st1 ns = "urn:schemas-microsoft-comCanada</st1:country-region> and I have been renting an apartment before I left  Canada. <ST1<ST1<ST1:pCanada </ST1:p</st1:country-region>but no any investment and the balance is insignificant They are maintained for repaying student loan.I also have a drive licence and a medical card that has not been cancelled yet.

Sum up the facts above, will I be deemed as a Canadian resident or not?I think this issue is quite judgemental.<O:p


Another question is that, If I have been deemed as a Canadian resident and file my tax return, isn't the income I have earned in China<ST1:p being taxed twice? I mean the double taxation. I have already paid those tax in <st1:country-region w:st="on">China</st1:country-region>, why does <st1:country-region w:st="on"><ST1:pCanada</ST1:p</st1:country-region> impose income tax again to these amount of income? I am sure that there is a tax treaty between <st1:country-region w:st="on">China</st1:country-region> and <st1:country-region w:st="on"><ST1:pCanada to </ST1:p</st1:country-region>avoid what so called double taxation
If I can get your further clarification about this, I will appreciate very much.<O:p

Thank you so much.

红星闪闪

Hi,

At this stage, I think it’s really a judgmental call now as you said, and it really depends on how much you are making in China. If your income is below 8000 cad, you don’t have to worry about paying any penalty or interest even you are not filing tax return for 2006. And just for your information, only if you are making income that more than 120,000 Yuan, you are obligated to file your return in China individually, otherwise the filing would be done within a group file. (This is a new law in China).<O:p</O:p

<O:p</O:p

There is a tax treaty between Canada and U.S, taxes have been deducted in the states can be used to against Canadian tax payable. But I don’t think there’s a similar one exists between China and Canada, although, I can not be 100% sure on this. I guess you have to find a way to live with it, if you have to pay 2 taxes……

Meg

FYI.
So the conclusion is that no double taxation for your income earned in the following countries and foreign tax credit can be utilized for the tax returns.

Canada has tax treaties with the following countries:

Algeria, Australia, Austria
Bangladesh, Barbados, Belgium, Brazil, Bulgaria
Cameroon, Chile, China, People’s Republic, Croatia, Cyprus, Czech Republic
Iceland, India, Indonesia, Ireland, Israel, Italy, Ivory Coast
Jamaica, Japan, Jordan
Kazakhstan, Kenya, Korea Republic of, Kuwait, Kyrgyzstan
Latvia, Lithuania, Luxembourg
Malaysia, Malta, Mexico, Moldova, Mongolia, Morocco
Netherlands, New Zealand, Nigeria, Norway
Pakistan, Papua New Guinea, Peru, Philippines, Poland, Portugal
Romania, Russia
Senegal, Singapore, Slovak Republic, Slovenia, South Africa, Spain
Sri Lanka, Sweden, Switzerland
Tanzania, Thailand, Trinidad and Tobago, Tunisia
Ukraine, United Arab Emirates, United Kingdom, United States,Uzbekistan
Venezuela, Vietnam
Zambia,Zimbabwe

红星闪闪

i m not sure if this is income tax treaty, but anyways it's good to know.thanks.

Meg

It is income tax treaty for sure and you can download one PDF file named
Emigrants and Income Tax 2005 from the following website.
www.cra.gc.ca


Thank you so much.

md001

这种情况，到底是应不应该报税？

nice

Please read the file of "China-e.pdf" carefully. If you can not find the answer, please call tax center for the official explaination.

Good luck!