When calculating BC sales tax credit, should employment income earned from US during non-resident of Canada include to calculate BC sales tax credit? Thx!
I believe that it follows the same rules as the GST sales tax credit, which is based on the annual net income.
Note that the CRA benefits section do not pick up the non-resident income, even though it is transmitted. You will need to write to the CRA (If BC, write to Winnipeg) with those numbers. I usually just print off the Immigration/Emigration form and put a cover letter on the one or two prints, basically saying, here is the income from the non-residency part of the year, you will need this to calculate the associated credits.
You will ALSO need to provide one or two years prior returns, converted into Canadian figures, depending on the date of immigration, as the taxpayer may also be entitled to GST/HST, CCB, etc. credits from the date of immigration. Check out form RC151 for Newcomers to Canada, RC66 for CCB applications, RC66SCH for additional information for CCB immigrants,
There is another, special form, for CCB recipients where one spouse receives CCB yet the other spouse is non-resident and has no obligation or requirement to file a Canadian tax return. Call to find that one, as it is rather unusual. You may need it in this case. Note that, this form is filed/signed/certified by the resident spouse, not the non-resident person who’s income is on the form.
(I had a fun situation where resident spouse married a non-resident and he was in receipt of UCCB. The UCCB was required to be declared on the non-resident’s tax return, when she had no requirement to file a Canadian return as a non-resident. So found out about this form/return.)