Hi,
I became a resident of Canada in Jan 2021 (Landing). I’ve been living abroad throughout 2020 and have been employed by a foreign company from Jan 2020 to mid-December 2020. I’ve been employed by a Canadian company starting from mid-December. I’ve received a paycheck for the last two weeks of December 2020 while living abroad before relocating to Canada in Jan 2021.
I filed my 2020 taxes as a non-resident and reported my Canadian based income of the last two weeks of December 2020. Till this point it’s straightforward.
In March 2021, I received a bonus from my previous foreign employer for my work with them from Jan 2020 to mid-December 2020.
My question is, do I have to report the payment in March 2021 from my previous foreign employer as foreign income (line 10400)? or is it considered to be a delayed payment earned from my work back in 2020 before becoming a resident of Canada? Note that I haven’t worked for a foreign entity since landing in Jan 2021
