Hi all, 

I've been a Canadian citizen since 3 years ago.  I want to file my tax for 2022.  My wife moved to Canada in 2021 and she was an international college student until December 2022 when she became a permanent resident (PR).  She's still a college student but a domestic one because of being PR.  Our question is:  does she need to file for tax return for both 2021 and 2022?  Again, she became PR in Dec 2022. 

Thank you in advance and we appreciate any help and guidance.