I’m doing the taxes for my (Canadian) daughter and son-in-law. My son-in-law came to Canada in early 2021 on a temporary residence visa and applied for permanent residence a few months later. He was unable to work while waiting for the permanent residency, so he had no income in 2021. He received his permanent resident card and social insurance number in early 2022.
Questions:
1. As a temporary resident living in Canada with his wife, does he file a 2021 income tax return (ie, a return with no income)? Is it best to do this linked to my daughter’s return?
2. Does he use the SIN he received in 2022 for his 2021 taxes or 000 000 000? (He didn’t have a SIN in 2021.)
2. He has no income for 2021 – they lived on my daughter’s income. Does she claim the spousal amount for him (although he was living in Canada on a temporary resident visa throughout 2021)?
3. Any other considerations to keep in mind? Thanks!
