Bill C-6, An Act to Amend the Citizenship Act and to make consequential amendments to another Act: c
While some provisions of Bill C-6, An Act to amend the Citizenship Act and to make consequential amendments to another Act, took effect on royal assent, others come into force today, October 11, 2017. Immigration, Refugees and Citizenship Canada (IRCC) provides a summary of changes entering into effect today:
New residence requirement of 1095 days (three years) of physical presence during the five years prior to the date of application for applications made under subsection 5(1);
New physical presence requirement for applications made under subsection 5(1) allowing applicants who were temporary residents or protected persons under the Immigration Refugee Protection Act prior to becoming a permanent resident, to accumulate half a day of physical presence for every day during which the said person was physically present in Canada, up to a maximum of 365 days;
New requirement that applicants meet their tax filing obligations under the Income tax Act for three taxation years fully or partially within the five years immediately prior to the date of application;
Retroactive amendment to age range for applicants under subsection 5(1), required to meet language and knowledge prerequisites: 18 to 54 years of age.
NOTE: IRCC is responsible only for assessing whether applicants meet the income tax filing requirement under the Citizenship Act. IRCC is not responsible for interpreting the Income Tax Act to determine tax compliance.