I was just married this past October, but my husband is from the US and would obviously not have filed for income tax in Canada. As he is trying to immigrate here, I am currently the sole support for our family. From reading other answers regarding couples where one partner has not filed their taxes, it sounds as though I will not be receiving the rebate as there will only ever be one set of income taxes filed until my husband is accepted as a permanent resident and can apply for his Social Insurance Number.
1 Answer
Your husband need not wait until he receives permanent resident status to file his Canadian income tax. Refer to Canada Revenue Agency - Newcomers to Canada (immigrants). Quote:
Residency status
You become a resident of Canada for income tax purposes when you establish significant residential ties in Canada, usually on the date you arrive in Canada.
Newcomers to Canada who have established residential ties with Canada may be:
- protected persons;
- people who have applied for or received permanent resident status from Citizenship and Immigration Canada; or
... [etc] ...Do you have to file?
As a resident of Canada for part or all of a tax year (January 1 to December 31), you must file a tax return if you:
- owe tax; or
- want to receive a refund.
Even if you have no income to report or tax to pay, you may be eligible for certain payments or credits.
[emphasis mine]
Although, he may only need to file a "statement of world income" to the Canada Revenue Agency to be eligible just for the HST transition benefit. Refer to the Ontario Sales Tax Transition Benefit page at the Ministry of Revenue, specifically the parts I've bolded below:
For the June 2010 benefit payment you must:
- be a resident of Canada on December 31, 2009 and file a 2009 income tax return by April 30, 2011; or if you were not a resident of Canada on December 31, 2009, provide a statement of 2009 world income to CRA, by April 30, 2011
- be 18 years of age or older or have a spouse or common-law partner or live with your dependant child on May 31, 2010
- be a resident of Ontario on May 31, 2010.
[emphasis mine]
Finally, I suggest you call the CRA at 1-866-668-8297 for further details on how you should proceed. There is still time (until April 30, 2011 ... yes 2011) for him to qualify for the first HST transition rebate payment.