Deloitte Mobility - Switzerland Inbound Local Hire

Now and ongoing

Here's what you should be doing now:

Review the FAQ section for any further points relevant to you.
Complete the actions listed in Learning Module 1 “Key considerations when departing from Canada and becoming a non-resident” to support ceasing residency for Canadian tax purposes (if applicable).

Complete your GA Track your Location

It's important to keep the “Track your Location” tool (i.e. calendar) in GA up-to-date at all times. This is used by the Deloitte team in Canada and in any other countries in which Deloitte is supporting your compliance requirements.
The tool should confirm which country you're in and where you work each day.
The tool can be completed in the GA Portal.
Click here to view how to complete the GA Track your Location

Keeping the tool up-to-date ensures we correctly assess your Canadian tax residency position and can determine the taxable portion of your pay that needs to be reported in Canada. You should continue to complete the tool until December 31 of the final year Deloitte is engaged to assist with your taxes.

Retain all relevant records

It's important to retain all relevant records for the period you're working in Canada. These generally include:

Travel: Please maintain accurate travel records and supporting documentation such as boarding passes, booking receipts, confirmation emails, etc.

Investments: statements or certificates relating to any investment income for the tax year and details of any taxes withheld or paid.

These records may be required for accurate completion of your Canadian tax return and will be needed if CRA requests them to support your tax return.

You can upload documents to the Global Advantage portal at any time to provide them to Deloitte.

From January 1

We will support you with the preparation of your Canadian tax return.
Following the end of the tax year in December, we will contact you to ask you to complete About Me (i.e. tax questionnaire) to provide Deloitte with your tax data necessary to complete your tax return.

If you are not 100% certain of items in your "About Me" questionnaire, you will have an opportunity to add comments. All questionnaires are reviewed by Deloitte staff in detail prior to completing your returns.

The "About Me" questionnaire, can be accessed via the GA Portal. You will receive an email when it is available.
The sooner you can submit your information, the sooner we can make a start on your tax return. We'll let you know once it is complete so you can review and approve it via the GA Portal.

February 28

Due date for T4 slip, “Statement of Remuneration Paid” from the employer.
Certain slips (such as T3/T5 slips from mutual funds and trusts and RRSP contributions in Jan-Feb) are issued in March.
If you are eligible and wish to make RRSP contributions for the prior tax year, they must be made within the first 60 days of the current tax year.

By April 30

For most individuals: Prepare and file your Canadian tax return and if applicable, Form T1135 and/or Form T1161.
Pay any tax balance due including departure taxes. If an election is made to defer the payment of departure taxes, file Form T1244.

By June 15

If you or your spouse have self-employment income: Prepare and file your Canadian tax return and if applicable, Form T1135 and/or Form T1161.
Please note that any taxes payable are still due April 30.

By June 30

Canadian non-resident rental tax return filing due date (Section 216 tax return) with NR6 form approval (if applicable).

After filing

Await your Notice of Assessment from the CRA detailing if they accepted your return or made any changes. If it does not agree with the return filed, notify your Deloitte contact to determine the appropriate next steps.
The CRA may send letters requesting supporting documents. Upon receipt, upload the letter to the GA portal and notify your Deloitte contact to determine the appropriate next steps.

What do I need to do?

With Deloitte support