Newcomer with work permit and spouse living abroad
Pre-test questions
Question One
That's correct
If newcomers provide financial support to their non-resident spouse, they may be eligible to claim a spousal amount on their tax return. The individual must keep all supporting documentation or receipts to prove the non-resident spouse depends on them for support.
Sorry, that's incorrect
If newcomers provide financial support to their non-resident spouse, they may be eligible to claim a spousal amount on their tax return. The individual must keep all supporting documentation or receipts to prove the non-resident spouse depends on them for support.
Question Two
Sorry, that's incorrect
If a newcomer’s spouse or common-law partner is living abroad and they are separated for reasons other than a breakdown in their relationship, you must still report a marital status of either married or common-law on their tax return.
That's correct
If a newcomer’s spouse or common-law partner is living abroad and they are separated for reasons other than a breakdown in their relationship, you must still report a marital status of either married or common-law on their tax return.
Instructions
- Open the tax software
- Review the Background information and Required slips (tax slips, receipts, etc.)
- Provide all required information for the appropriate sections of the tax software
- Once completed, compare your results with the solution provided
- Afterwards, refer to the Takeaway points
Background information
Situation
Martin immigrated to Canada from France on February 1, 2024 and is not a Canadian citizen but has a work permit. After his arrival he worked two jobs. Martin’s world income outside of Canada in 2024 was CAN$5,000, which he earned as an employee at a market in France. Martin’s wife, Simonne, still lives in France. Simonne’s net income in 2024 was CAN$2,800, which she earned as an employee in a grocery store. Martin and Simonne do not own any foreign property.
Identification information
| Category | 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: |
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: 6,600.00
Box 16: Employee’s CPP contributions: 202.00
Box 18: Employee’s EI premiums: 115.00
Box 22: Income tax deducted: 1,215.00
Box 24: EI insurable earnings: 6,600.00
Box 26: CPP/QPP pensionable earnings: 6,600.00
Box 45: Employer-offered dental benefits: 1
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: 4,300.00
Box 16: Employee’s CPP contributions: 125.00
Box 18: Employee’s EI premiums: 55.00
Box 22: Income tax deducted: 850.00
Box 24: EI insurable earnings: 4,300.00
Box 26: CPP/QPP pensionable earnings: 4,300.00
Box 45: Employer-offered dental benefits: 1
Review your results
Solution to Newcomer with work permit and spouse living abroad.
Takeaway points
Steps to follow
- Review their background information and required slips
- In Spouse interview type, select Net income only from the What information will you provide for your spouse? drop-down menu
- 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 2024? drop-down menu
- 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
- 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) in the Employment and other benefits section
- On the Immigrant, emigrant or non-resident page, click the + sign next to You immigrated to Canada in 2024 to enter Martin’s Date of entry
- In the Canadian sourced income (excluding Part XIII income) earned when you were not a resident of Canada section, select Income from employment in Canada from the Source of income drop-down menu and enter the amount of $0.00 into the next field
- In the Canadian source Part XIII income PLUS foreign sourced income earned when you were not a resident of Canada section, 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
- Click T4 and employment income in the left-side menu, then click the + sign next to T4 income (earned in any province except Quebec) and enter the required information
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.
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