[requester]

Record

Archived: June 2, 2025 2:44:22 PM From: Immigration Representatives / Représentants immigration (RCC Sent: [requester] To: [requester] Immigration Representatives / Représentants immigration (RCC Subject: [requester] Due 22-Apr-25 Importance: Normal Sensitivity: None Good day, Thank you for contacting the Immigration Representatives [requester] note that this mailbox is intended for general guidance and does not provide responses to case-specific inquiries but have provided the following information as guidance. Ifyou have case specific questions about a file, you are encouraged to submit the IRCC Web form. Please see our response to your question. — Both temporary residents and permanent residents are usually required to file income taxes if they were working while here. Service Canada will sue temporary SIN cards to temporary residents, and they would use that number to file their taxes. Depending on if they were here as a visitor and not working or receiving any benefits, or if they were working, depending on the amount they make, or whether or not they are claiming benefits etc, they may not be required to file taxes, but that would be up to an individual to determine with [requester] citizenship applications, the 3 years of fling income tax would fall in any of the 5 years prior, whether they were temporary residents or permanent residents, Thank you kindly, [requester] From: Sent: [requester] To: Immigration Representatives / Représentants immigration (IRC) <[IRCC Immigration Representatives mailbox]> Subject: [requester] CAUTION: This email originated from outside the Government of [requester] not click on links or open attachments unless you recognize the sender and know the contents safe. ATTENTION: Ce courriel provient de I'extérieur du gouvernement du [requester] cliquez pas sur les liens et n’ouvrez pas les pices jointes sauf si vous reconnaissez l'expéditeur et sachez que le contenu est sir. Dear [requester], My name is , and | am a regulated immigration consultant with CICC membership numoer | have a question regarding a requirement under the Income Tax Act to file a return of income in ootaze

respect of three taxation years. —_ : When a permanent resident of Canada applies for citizenship, the applicant has to meet the requirements as per Citizenship Act 5(1) as follows: Grant of citizenship 5 (1) The Minister shall grant citizenship to any person who (a) makes application for citizenship; (b) (Repealed, 2017, c. 14, s. 1] (c) is a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act, has, subject to the regulations, no unfulfilled conditions under that Act relating to his or her status as a permanent resident and has (i) been physically present in Canada for at least 1,095 days during the five years immediately before the date of his or her application, and (ii) [Repealed, 2017, c. 14, s. 1] (iii) met any applicable requirement under the Income Tax Act to file a return of income in respect of three taxation years that are fully or partially within the five years immediately before the date of his or her application Does the requirement of three taxation years apply to an applicant who was physically present in Canada as a temporary resident (visitor) under the Immigration and Refugee Protection Act, accumulated up to a maximum of 365 days, and meets the physical presence requirement of a minimum of 1,095 days under the Citizenship Act, but has only two taxation years after obtaining permanent residency? Your guidance on this matter would be highly appreciated. Thank you for your assistance with this matter. [NAME REDACTED]

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