Former permanent resident filing tax?

I need to know whether my father is required to file tax in Canada. I will try to fully explain his circumstance and position now.

About 10years ago our family has immigrated to Canada. My father had been a PR (permanent resident) ever since. Currently me and my siblings are Canadian citizens and my mom is PR (with PR card). However since my father owns a his business in our home country which made him stay there mostly so he wasn't eligible for applying PR card so now he does NOT have a PR card. (which implies that he's not a resident of canada anymore).

He used to file taxes when he was PR as per his income oversea. But now that he's not a PR anymore does he still need to file tax in Canada? One thing to consider is that time to time my father sends funds to the children for their schooling and expenses from oversea.

CRA sent a letter notifying that my father should file tax for 2005 (which he hasn't) Should my father contact CRA and notify his status or any other advice?

Hi again sjdc83, I can answer part of your question regarding sending funds to his children.

Any money that he sends to you is NOT tax deductible to him in any way, such money is considered gifts, even if this money is used for education for you and your siblings.

As the recipient of money from a relative (or from anyone for that matter) it is your discretion how that money is used. Your father cannot derive a tax benefit from it whatsoever.

If you, or your siblings are currently in post secondary institutions, only the student may claim the tuition amounts, even if someone else technically "helped out" with payments. Any usused tuition amounts, i.e., any amounts not required by the student once the federal/provincial taxes are nil, can be transferred to another person, such as a parent or spouse.

With respect to your father's tax situation, he needs to call the CRA International Tax Services office COLLECT at 1-613-952-3741 and advise them where he is currently residing, etc. CRA would be able to provide a definite ruling about filing his outstanding tax returns.

I obtained this phone number from CRA's website at:

http://www.cra-arc.gc.ca/contact/interna...

I hope this information helps you.

He shouldnt have to file taxes in canada because it is not his primary residence, he is just visiting (less than 6 months).

Him giving gifts to canadians would not cause him to pay canadian tax. He might be able to claim the gifts as a deduction in his home country and the receivers might have to count it as income and pay income tax on it. it might also effect their financial aid (higher income)