Income tax 2009

kika · Post by **kika** » Thu Jan 14, 2010 2:24 am

I am not the us citizen, but someone might help me.
I have a dual citizenship - canadian and slovakian. If someone lived the all year 2009 in Europe and did not enter Canada and had no income in Canada. Does he have to fill the tax form and send it to revenue agency in Ontario? He will fill the tax return in Slovakia because he had an income there.

2. The second person has canadian and slovak citizenship too, but she was unemployed the all 2009 in Slovakia, so she does not have to fill any tax income form in Slovakia. Does she have to fill the income tax in Ontario - she also did not have any income in Canada in 2009.

nelsona · Post by **nelsona** » Thu Jan 14, 2010 7:10 am

Ifg you have left Canada at some time in 2008 or 2009, one is supposed to file a departure return, stating the date one left, and paying taxes on any investments held at time of move.

After that one is free of Cdn tax on non-Cdn income.

kika · Post by **kika** » Thu Jan 14, 2010 9:17 am

Thank you for your reply. I moved to Slovakia in November 2008 and filled the tax return 2008. I still get GST/HST credit related to tax return 2008. Is that an income?
Can I file the departure return now from Slovakia and then I will not have to fill the tax return 2009? I have no property, bank accounts in Canada.

nelsona · Post by **nelsona** » Thu Jan 14, 2010 10:39 am

You are collecting the credit illegally. You need to return it. You also need to revise your 2008 return to indicate that you left canada in Nov 2008.

Review the "Emigrants" guide on CRA website.

kika · Post by **kika** » Sun Jan 17, 2010 9:33 am

Thanks a lot.