What's not being calculated correctly. If the client is truly a deemed resident, they are taxed federally with a 48% surtax and are NOT taxed provincially. Are they truly a deemed resident or just a resident? In practice, deemed residents are very rare. This term is essentially reserved for Canadian students studying abroad, Canadian government employees working abroad and Canadian armed forces abroad. It's not impossible to be a deemed resident if you don't fall into one of these categories, but not very likely if the client is coming from a country that has a tax treaty with Canada.
If the client is coming from the US for example and worked in Canada for more than 183 days, yes they would meet the CRA definition of a deemed resident. However, at that point, article IV (treaty tie breaker rules) of the Canada/US tax treaty would kick in and either make them a normal resident of Canada or the US.
If they are coming from a country that does not have a tax treaty with Canada, then being considered a deemed resident is much more likely.
People come to ProFile for help and answers—we want to let them know that we're here to listen and share our knowledge. We do that with the style and format of our responses. Here are five guidelines:
Keep it conversational. When answering questions, write like you speak. Imagine you're explaining something to a trusted friend, using simple, everyday language. Avoid jargon and technical terms when possible. When no other word will do, explain technical terms in plain English.
Be clear and state the answer right up front. Ask yourself what specific information the person really needs and then provide it. Stick to the topic and avoid unnecessary details. Break information down into a numbered or bulleted list and highlight the most important details in bold.
Be concise. Aim for no more than two short sentences in a paragraph, and try to keep paragraphs to two lines. A wall of text can look intimidating and many won't read it, so break it up. It's okay to link to other resources for more details, but avoid giving answers that contain little more than a link.
Be a good listener. When people post very general questions, take a second to try to understand what they're really looking for. Then, provide a response that guides them to the best possible outcome.
Be encouraging and positive. Look for ways to eliminate uncertainty by anticipating people's concerns. Make it apparent that we really like helping them achieve positive outcomes.