Q & A: Canadian Taxation Issues

CIC News
Published: October 1, 2000

Q. Once working in Canada, we are taxed on our world incomes?

Do we have a refund if we have children? Or they would have free access to school without paying further fees for this education?

What do we have to do to be taxed only in Canada and not in the country we are leaving ?

Answer: You have asked as to whether a “refund” is available with respect to your children in calculating your income taxes payable in Canada. The Canadian federal income tax system does not offer any reimbursements or refunds with respect to dependents of a taxpayer. Certain of the provinces may, however, give such credits. Canada does provide other non-tax benefits to low-income families in the form of child tax benefits and family allowances. In addition, the public school system throughout Canada is generally free of charge.

You have also asked what steps must be executed in order to be taxed only in Canada and not in the country in which you are currently living.

In order to be taxable in Canada, it is necessary to become a resident of Canada for tax purposes. Whether someone has become a resident, and the date on which he so becomes resident, is generally a question of the facts involved. While you may become resident in Canada for the purposes of Canadian domestic tax laws, it does not necessarily mean that you have ceased to reside or be taxable in your former jurisdiction. You should consult a tax advisor where you reside in order to determine how to end your taxation in that area. Additionally, one must consider whether Canada has a tax treaty with your former jurisdiction as the tax treaty may determine that in fact you are taxable in Canada and not in the previous jurisdiction.


The nature of this facility is to provide a general response to a general question. Under no circumstances should anyone act on this information without obtaining analysis and counsel from a qualified advisor with respect to the specific situation.

Phillip Nadler, CA
Richter Usher & Vineberg

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