Do I need to report taxes for my wife if she is on an open study permit?

[bryant1]

Your Canadian residency status doesn’t affect whether or not you have to file a Canadian income tax return, however, it does affect how you file your taxes, what income you need to report, and the availability of certain credits or deductions.  If you meet any of the CRA’s criteria listed here, for example, you have to file a tax return regardless of your residency status.