Tax return for newcomers - spouse in home country

Forum|Forum|3 years ago
February 25, 2023
1 reply
4 views

I have a client who came to Canada in 2022 with her child, but her husband is still in Ukraine. Her income in Ukraine from Jan 1 to landed date is $700, and her husband $500. From landed date to Dec 31, 2022, she earned $10000 in Canada, and her husband $900 in Ukraine. My questions are

- how should I filled out line 52630, 52670,52920, 52930 based on the examples above?

- if she could claim spouse amount on her return (line 30300)

- for form MB479, do I need to adjust the basic credit for her husband from $195 (line 9) to zero since he was not in Canada?

- for form MB428, do i need to change the spouse base amount (line11) to zero?

- for GST credit form, do I need to change the credit for spouse from $325 to zero?

By the way, her husband should be considered as non-resident, right?

Thank you so much for you reply.

ProFile (Canada)

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M

Mario B

Level 11

For residency status , i will refer you to this links https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/information-been-moved/determining-your-residency-status.html

for the 4 boxes,

52360 will be filled out by the program,

52670 is the spouse income while living in Canada (I think husband is not in Canada)

52920 is the canadian income while non resident in canada

Once the date of entry is entered on the info page, boxes 52920 and 52930 appear, these boxes are used to enter the foreign income earned before the date of entry for the purpose of calculation of non-refundable tax credits proration.

Hope this help!

T

Tracy88Author

Level 3

Thank you Mario.

She can claim spouse amount only if she financially supported her husband in Ukraine and need to keep all transaction records.

Regarding the non-resident status, she needs to fill up the NR74 form and sends to CRA

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