Citizenship and Immigration Canada has announced that on June 11, 2015, the remaining portions of the Strengthening Canadian Citizenship Act will come into force. The changes include more robust residency requirements. This portion of the Act will be of most significance to permanent residents and foreign nationals who may wish to apply for Canadian citizenship.
Citizenship and Immigration Canada has announced that on June 11, 2015, the remaining portions of the Strengthening Canadian Citizenship Act will come into force.1 The changes include more robust residency requirements. This portion of the Act will be of most significance to permanent residents and foreign nationals who may wish to apply for Canadian citizenship.
On June 19, 2014, Strengthening Canadian Citizenship Act, became law. Portions of the Act were not immediately brought into force, and have been rolled out over the last 12 months.
The changes in the residency requirement may have an impact on permanent residents who travel frequently, or who leave Canada for a significant period of time before applying for citizenship. The requirement to show proof of income tax filing is a substantial change that may impact many applicants.
Employers may wish to consider developing an assignment policy that allows an employee to reside in Canada for a minimum of four years in the six-year period leading up to an application for citizenship.
Tax counseling, as well as careful monitoring of residency requirements can allow for a balance between an employer's need to assign individuals overseas, and the employee's desire to accept the assignment without impacting his/her eligibility for citizenship.
For the complete article, see “Citizenship Law Changes – Effective June 11, 2015” in e-Alert (2015/06), a publication of the KPMG International member firm in Canada.
1 For further information from Citizenship and Immigration Canada, see: http://news.gc.ca/web/article-en.do?nid=985219.
The information contained in this newsletter was submitted by KPMG Law LLP in Canada.
© 2016 KPMG LLP, a Canada limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
Flash Alert is an Global Mobility Services publication of KPMG LLPs Washington National Tax practice. The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.