Does a permanent Canadian resident transferred to another country file a non-resident return with prorated tax credits?

I thought they did but cannot do so on Profile. What am I missing? 

Answer

First you need to determine their residency status by reviewing all of their primary ties to Canada and their ties to the country they were transferred to (spouse, children, home, etc). You also need to determine if the country they moved to has a tax treaty with Canada. It may be necessary to use the treaty tie breaker rules to determine their residency. It's also important to consider their intention. Do they plan to stay in the other country permanently, how long will they be staying there, do they plan to come back to Canada after the work assignment is complete, etc. 

If it's determined that they are no longer a resident of Canada and are a resident of the country they moved to, a Departure return needs to be filed (part-year resident return). You would enter the date of departure on the info screen (along with their income earned after departure in the other country) and this will prorate the credits for you. 

Keep in mind that they are deemed to sell some of their assets and may need to complete form T1243 and T1161, etc. 

Hope this helps. 

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