all messages by user

You are a non-resident for tax purposes if you:

• normally, customarily, or routinely live in another country and are not considered a resident of Canada; or
• do not have significant residential ties in Canada; and
• you live outside Canada throughout the tax year; or
• you stay in Canada for less than 183 days in the tax year.

11.2 Verifying permanent resident status

The PRC is the only valid proof of permanent resident status in Canada.

The following documents are satisfactory indicators of permanent residence:

• the original Record of Landing;
• a certified true copy of a Record of Landing document issued by IRCC National Headquarters (NHQ);
• a letter issued by IRCC NHQ verifying permanent residence;
• a passport duly stamped showing the date on which permanent residence was granted if the person was granted permanent resident status before 1973;
• a Confirmation of Permanent Residence form [IMM 5292B];
• a PRC; and
• a permanent resident travel document.

You do not have to be a Canadian citizen to apply for a divorce, but there are certain criteria you must meet.

Eligibility Criteria

If you want an Ontario court to officially end your marriage, you can apply for a divorce if you meet these 3 eligibility criteria:

-You were legally married in Canada or in any other country.
-You intend to separate permanently from your spouse or have left your spouse already, and you do not believe there is a possibility you will get back together.
-You and/or your spouse have lived in Ontario for at least the 12 months preceding your application.

Before starting a divorce, it is recommended that you seek legal advice from an expert in family law. An expert such as a lawyer can tell you how the law applies to your case and how you can protect your rights. You can find a lawyer or ask for some information and referrals at a Family Law Information Centre in an Ontario family court.

7.5. Accompanying a Canadian citizen outside Canada

R61(4) provides that each day a permanent resident is outside Canada accompanying (that is,ordinarily residing with) a Canadian citizen constitutes a day of physical presence in Canada,provided that the Canadian citizen they are accompanying is a spouse or common-law partner or parent. In the case of a permanent resident outside Canada accompanying a Canadian citizen, it is not necessary to determine who is accompanying whom, nor is it necessary to determine for what purpose. In other words, under A28(2)(a)(ii) and R61(4), as long as a permanent resident is accompanying a Canadian citizen, the intent and purpose of their absences are not relevant as the residency obligation is met.

In the case of a permanent resident outside Canada accompanying a Canadian citizen, it is not necessary to determine who is accompanying whom, nor is it necessary to determine for what purpose.

In other words, under A28(2)(a)(ii) and R61(4), as long as a permanent resident is accompanying a Canadian citizen, the intent and purpose of their absences are not relevant as the residency obligation is met.

Residency Requirement

To maintain your status as a permanent resident, you must live in Canada for at least two years within a five-year period. During this time you must be here physically.The two years may not need to be continuous.

An officer can confirm if your time in Canada counts when you:

• re-enter Canada, or
• apply for a permanent resident card.

Time spent outside Canada may also count towards the two years if you are:

• travelling with your spouse or partner who is a Canadian citizen,
• a child travelling with his or her father or mother who is a Canadian citizen,
• an employee of (or under contract to) a Canadian business.

Who is a dependent child?


Note: As of August 1, 2014, a dependent child must be under 19 years old (previously 22), according to Citizenship and Immigration Canada

For sponsorship purposes, a dependent child may be your own child or those of the person you are sponsoring.

According to Citizenship and Immigration Canada, they must:

• Be under the age of 19 and not a spouse or common-law partner; or
• Have depended substantially on the financial support of a parent since before the age of 19 and unable to provide for themselves due to a medical condition.

The IDP is primarily used by visitors to Ontario. If you plan on living in Ontario - that is, you will be a permanent resident living in Ontario - you need to get an Ontario driver's licence within 60 days of moving to Ontario.