If you're eligible for CCTB as per form T4114 then you have to complete form RC66 & RC66SCH.

1) RC66Sch Part E requires:
-Step 1: Year you became a resident of Canada (2015) - Income from 1 Jan to 24 Oct 2015
-Step 2: One year before you became resident of Canada (2014) - Income from 1 Jan to 31 Dec 2014
-Step 3: Two years before you became resident of Canada (2013) - Income from 1 Jan to 31 Dec 2013 - DO NOT NEED TO ENTER YOUR INCOME because you became a resident AFTER June 2015

-Form CBT9 for your spouse as she was a non-resident of Canada during part of 2015. Fill up Section 3 part C "Became a resident of Canada in the year".

2) They didn't check us.

3) I haven't lived here long enough to answer this one...

4) "It is a serious offence to make a false statement." - and CRA has rights to check it.

CRA писал(а):"Under our tax system, Canadians can land in jail for a variety of tax offences but the chances of actually going to prison are very small. Typically, an individual can face prison time for such offences as providing a false or deceptive statement on a tax return, destroying, altering, or disposing of books and records and willfully evading or attempting to evade taxes. You can also land in jail for tax evasion or fraud relating to claiming an inappropriate tax refund or credit, such as one larger than what you were properly entitled to receive."

http://business.financialpost.com/perso ... ax-offence