Do new immigrants claim tax for the period before the landing (officially becoming the immigrant)?

[zhaodifan]

My mother-in-law landed as an immigrant this March. However she had been living with us in Calgary, AB since April of 2016 under a visitor visa.

I was told by my friend that in this case she should claim for tax return for 2016 as her first tax return. Is it correct? If so, is there anything I should know about for this very first tax return? She did not make any income from any Canadian sources in 2016. Thanks!

[TonyC11 · Accepted solution]

She needs to determine her residence status for tax purposes as of 31 December 2016.
CRA will advise her of this if asked. It is likely she would be non-resident or deemed resident.
She would nor be able to receive tax benefits if this were the case, and has no income for 2016. This would make it unlikely she would need to file while a visitor in 2016. She would need a SIN or TTN to file.

Only if she has a status of Resident ( for tax purposes) would it be desirable to send in a return for 2016 as an immigrant and first filer.

For 2017 filing, as resident for tax purposes, she would need to report as an immigrant with a specific date of residence for tax purposes. This may or may not be her date of entry reported on her PR card. She should find out her tax residence date from CRA b4 filing 2017.