Filing canadian taxes while living in new zealand

I am a canadian resident currently living in new zealand. I was on a working holiday visa from nov. 08 to Oct. 09 at which time I acquired a work permit to continue living and working in the country. Now I am trying to figure out how to fill out my canadian tax forms for 2009. As a resident of canada ( I have a bank account and I am leasing a car there) do I have to declare the income I have made in nz even though I have paid taxes here? If I have to declare it what forms will the canadian government want me to submit with my tax forms?

Yes you have to declare foreign income, AND you have to pay taxes on it. But the tax you have already paid in New Zealand counts against that so you will need to have all the information you needed to file your New Zealand tax return, how much you earned, taxes paid etc.

If all you had in canada was a bank acct and car lease, you were non-resident of Canada from Nov 2008 -- and certainly from the time you got work visa.

AS such, your NZ income is not reportable in canada, and you should have filed a departure return for Nov 2008.

forums.serbinski.com is THE tax forum for expat Cdns.

I don't think this is true since you were on working HOLIDAY visa in New Zealand. Your "residence" is still Canada if you're on holiday in New Zealand, which is what that visa means.

I don't think this is true since you were on working HOLIDAY visa in New Zealand. Your "residence" is still Canada if you're on holiday in New Zealand, which is what that visa means.

Could be, but certainly not since Oct 09.

You can look at the NZ treaty for definition of tax resident. All the best.

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Tax Residency does not equal visa status residency.

It could have been possible that the OP was a tax resident for New Zealand purposes while on working holiday visa, which under normal treaty rules would automatically make her a "deemed" non-resident for Canadian tax purposes. Especially if all she had no "house or spouse" (i.e. no home that was treated as a residence, and no spouse or dependents) in Canada.

When she got her work visa in October 2009, she would DEFINITELY be a New Zealand tax resident (and factual non-resident of Canada), no question on that. (again, this assumes the no "house or spouse" in Canada).

As agnelson said, the OP should file a departure tax return for either one of the two dates mentioned. This is to ensure that she doesn't have to file a Canadian tax return again until (if) she returns, and also to make official that none of the income she earns in New Zealand is taxable in Canada.

I'm for using the more aggressive approach of non-resident since the day you left. As flea states, both the treaty and CRA regs are suited to making your departure date, that actual date you left canada.

Choosing any other date always opens the question as to "what happened?" on a particular date that changed you from res to non-res.

Physical departure, even with "house and spouse" (thanks for adopting my phraseology) weighs heavily when dealing with a treaty country.

I would call Revenue Canada's International Tax Office and get the correct (and free) information directly from the source. The number for individuals is often busy, so I recently phoned the one for corporations and asked for an alternative number and they were able to help.
Hours
Individuals
8:15 a.m. to 5:00 p.m. from Monday to Friday
(Eastern time, May 1 to mid-February)

Calls from outside Canada and the United States
(we accept collect calls)
Individuals 1-613-952-3741
Non-resident corporations and corporation accounts 1-613-954-9681

A warning that like any phone call to the CRA, any answer you get from a phone agent at the International Tax Services Office is advice, nothing can be taken as legally correct unless it is in writing. I have heard of several stories where a private accountant is more aware of what the actual interpretation of income tax rules are than the people answering the phones at the CRA, a large percentage of whom are not qualified accountants.