Newcomer (Spouse) - Income from Foreign Sources

[reamora]

Hi All,

I am looking for some answers regarding my husband's situation.
Does he need to write his income earned in his home country before moving to Canada under the section mentioning What was your income from foreign sources and Canadian sourced part XIII income for the part of the year that you were not a Canadian resident? He already paid taxes on his foreign income. I am confused, because on the government's website under the newcomers guidelines (https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving...), it says the following: 

For the part of the tax year that you were not a resident of Canada

You have to report the following amounts:

• income from employment in Canada or from a business carried on in Canada
• taxable capital gains from disposing of taxable Canadian property
• taxable part of scholarships, bursaries, fellowships, and research grants you received from Canadian sources

His income does not apply to the above points. However, I have read in the forum some answers that says to enter the foreign income from abroad before moving to Canada, even if taxes were already paid on it, and even if it does not apply to the above.

Also, if he needs to input his income from Japan in this area, is there anything else he needs to fill out? 

Thanks for your help!

[TurboTaxLise]

Part XIII tax is a withholding tax imposed on certain amounts for non-residents. These amounts include; Pensions, annuities, management fees, estate or trust income and payments for film or video acting services.

Depending on the type of residency he has will determine what you must claim on your Canadian tax return. Foreign income earned prior to arriving in Canada. We want to know about your world gross income. It boils down to whether you get a full year or is it prorated from your date of entry. You will not be taxed twice on your income from home, under the tax treaty Canada has with Japan, as it is taxed at source, you will file for Foreign Tax Credit. 

In the online version, the Foreign Tax Credit is found under the "Deductions" tab - "Payments Profile" - "Foreign Tax Credit":

The T1135 form, which can be found under the "Income" tab - "Other Income Sources" - "T1135" - will be filled out too if he has Foreign Property over $100,000 in Japan. 

• T1135 Tax Form: Foreign Income Verification

For more detailed information on non-residents please refer to the links provided below from the CRA & TurboTax:

CRA: Non-Residents and Income Tax - 2019

From TurboTax:

• Tax Filing Tips for Newcomers to Canada
• Foreign Income and Tax Treaties
• The Federal Foreign Tax Credit
• Taxation for Non-Residents