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Instructions

1. Open the tax software
2. Review the Background information and Required slips (tax slips, receipts, etc.)
3. Provide all required information for the appropriate sections of the tax software
4. Once completed, compare your results with the solution provided
5. Afterwards, refer to the Takeaway points

Background information

Situation

Martin immigrated to Canada from France on February 1, 2022 and is not a Canadian citizen. After his arrival he worked two jobs and received social assistance payments. Martin’s world income outside of Canada in 2022 was $5,000 CAN, which he earned as an employee at a market in France. Martin’s wife, Simonne, still lives in France. Simonne’s net income in 2022 was $2,800 CAN, which she earned as an employee in a grocery store. Martin and Simonne do not own any foreign property.

Identification information

Identification information

Name	Martin Dubois
Social insurance number (SIN)	000 000 000
Address	123 Main Street City, Province  X0X 0X0
Date of birth (DOB)	October 30, 1985
Marital status	Married to: Simonne Dubois on July 18, 2009 No SIN DOB: April 5, 1988

Required slips

T4 – Statement of Remuneration Paid (Pete's Market) (for Martin)

Text version of the above image

T4 – Statement of Remuneration Paid
Protected B
Employer’s name: Pete’s Market
Employee’s name and address:
Last name: Dubois
First name: Martin
123 Main Street
City, Province X0X 0X0
Box 12: Social insurance number: 000 000 000
Box 14: Employment income – line 10100: 6,600.00
Box 16: Employee’s CPP contributions – line 30800: 202.00
Box 18: Employee’s EI premiums – line 31200: 115.00
Box 22: Income tax deducted – line 43700: 1,215.00
Box 24: EI insurable earnings: 6,600.00
Box 26: CPP/QPP pensionable earnings: 6,600.00

T4 – Statement of Remuneration Paid (Janitor's Inc.) (for Martin)

Text version of the above image

T4 – Statement of Remuneration Paid
Protected B
Employer’s name: Janitor's Inc.
Employee’s name and address:
Last name: Dubois
First name: Martin
123 Main Street
City, Province X0X 0X0
Box 12: Social insurance number: 000 000 000
Box 14: Employment income – line 10100: 4,300.00
Box 16: Employee’s CPP contributions – line 30800: 125.00
Box 18: Employee’s EI premiums – line 31200: 55.00
Box 22: Income tax deducted – line 43700: 850.00
Box 24: EI insurable earnings: 4,300.00
Box 26: CPP/QPP pensionable earnings: 4,300.00

T5007 – Statement of Benefits (for Martin)

Text version of the above image

T5007– Statement of Benefits
Protected B
Box 11: Social assistance payments or provincial or territorial supplements: 8,700.00
Box 12: Social insurance number: 000 000 000
Recipient’s name and address:
Last name: Dubois
First name: Martin
123 Main Street
City, Province X0X 0X0

Review your results

Solution to Newcomer with spouse living abroad.

Takeaway points

Steps to follow

1. Review their background information and required slips
2. In Spouse interview type, select Net income only from the What information will you provide for your spouse? drop-down menu
3. In Spouse – basic information, enter $2,800 into the Net federal income of your spouse (line 23600 of his or her return) OR net world income in Canadian dollars, if your spouse is a non-resident of Canada field and select No from the Did your spouse receive universal child care benefits in 2022? drop-down menu
4. In CRA questions, select Yes from the Are you filing an income tax return with the CRA for the very first time? drop-down menu and No from the Do you have Canadian citizenship? drop-down menu
5. In Interview setup, tick the boxes next to:
   • Immigrant, emigrant, non-resident taxpayer, you are a Canadian resident and your spouse immigrated to Canada in the year in the Specific situations section
   • Employment income and employment insurance benefits (T4, T4E/RL-6) and Social assistance, worker’s compensation (T5007/RL-5) in the Employment and other benefits section
6. On the Immigrant, emigrant or non-resident page, click the + sign next to You immigrated to Canada in 2022 to enter Martin’s Date of entry
7. Under the Canadian sourced income (excluding Part XIII income) earned when you were not a resident of Canada heading, select Income from employment in Canada from the Source of income drop-down menu and enter the amount of $0.00 into the field
8. Under the Canadian source Part XIII income PLUS foreign sourced income earned when you were not a resident of Canada heading, enter France into the Name of country field, select Net employment income from the Source of income drop-down menu, and enter the amount of $5,000 into the next field
9. Click Social assistance, worker’s compensation in the left-side menu, then click the + sign next to T5007 to enter Martin’s T5007 information
10. After entering Martin’s T5007 information, select No from the Did you live with your spouse or common-law partner when you received the social assistance benefits? drop-down menu and select Original from the Is this an amended slip? drop-down menu

Since Simonne still lives in France, she does not need to complete a Canadian tax return so only her net income is needed on Martin’s tax return.

Income earned prior to immigration is not reported in the solution because it is only used to calculate benefit and credit eligibility.

Martin’s basic personal amount and spouse or common-law partner amount are reduced. These amounts are prorated by the tax software based on the amount of time he has been in Canada.

For more information, refer to UFile instructions.