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The Substantial Presence Test (SPT) is a criterion used by the Internal Revenue Service (IRS) in the United States to determine whether an individual who is not a citizen or lawful permanent resident in the recent past qualifies as a "resident for tax purposes" or a "nonresident for tax purposes"; [1] [2] it is a form of physical presence test.
A points-based immigration system or merit-based immigration system [1] is an immigration system where a noncitizen's eligibility to immigrate is (partly or wholly) determined by whether that noncitizen is able to score above a threshold number of points in a scoring system that might include such factors as education level, wealth, connection with the country, language fluency, existing job ...
The Green Card Test (GCT) is a criterion used by the Internal Revenue Service (IRS) in the United States to determine whether an individual qualifies as a "resident for tax purposes". The GCT asks whether, during the calendar year , an individual spent at least one day in the US as a lawful permanent resident (i.e. possessed a green card).
Express Entry uses a points-based system, called the Comprehensive Ranking System (CRS), to automatically rank interested candidates and select the most competitive for immigration. [9] The core factors considered are age, level of education, language proficiency in English and/or French, and Canadian work experience. [10]
An expatriation tax or emigration tax is a tax on persons who cease to be tax-resident in a country. This often takes the form of a capital gains tax against unrealised gain attributable to the period in which the taxpayer was a tax resident of the country in question.
Before 1910, immigrants to Canada were referred to as landed immigrant (French: immigrant reçu) for a person who has been admitted to Canada as a non-Canadian citizen.The Immigration Act 1910 introduced the term of "permanent residence," and in 2002 the terminology was officially changed in with the passage of the Immigration and Refugee Protection Act.
The Alberta Immigrant Nominee Program (AINP) is an economic immigration program that nominates people for permanent residence (PR) in Alberta. [2]To be eligible, nominees must either have skills that satisfy job shortages in Alberta or be preparing to buy or begin a business in the province.
The criteria for residence for tax purposes vary considerably from jurisdiction to jurisdiction, and "residence" can be different for other, non-tax purposes. For individuals, physical presence in a jurisdiction is the main test. Some jurisdictions also determine residency of an individual by reference to a variety of other factors, such as the ...