NON RESIDENCE

It will depend upon how many days he as been here during the year.  If more than 183, he will likely be a deemed resident of Canada and you will call him a deemed resident on the INFO screen, putting Canada as country of residence on December 31st.  If less than 183 days, he would normally be considered a non-resident and you would put Guatamala.  He would file a tax return in Canada as a non-resident.

I have always put Guatemalan and no one has every said anything.  BUT, deemed residents are supposed to collect GST but CRA says they have to be here a month before and during GST payouts.  How do they know when my guys are here?  None of them are collecting GST.  Have you been successful with GST?  Is that maybe why they aren't collecting, because I'm putting Guatemala instead of Canada as their country of residence as at December 31st?  Even if they aren't physically in Canada on that day?

I think they are deemed non-residents if under 183 days and NOT part of tax treaty, like Mexican's.  I think Mexican's are non-residents as they can only stay 8 months?  But they are taxed the same as each other...  

If they are from a non-treaty country (like Guatamala), they are deemed residents if in Canada more than 183 days.  They are non-residents if under 183 days.  The "deemed non-resident" rule (as opposed to deemed resident) only applies to treaty countries. Deemed non-residents and non-residents are taxed the same.

If they are deemed residents (from Guatamala, in Canada more than 183 days), you should be putting Canada and they are taxable on their full year's income, just like a permanent resident of Canada.  They quality for all non-refundable tax credits, and should also get the GST credit.

Thank you for all your help.  Where did you learn about foreign workers and tax?  I couldn't find any help for what is your country of residence as at December 31, nothing.  I was overanalyzing it over and over.. 

Hi and sorry to bother Janis, but you are so helpful and I can't find any articles to help me, at all, about my questions.

Cra called me about a Guatemalan of mine, been here over 183 days and asked why Province or Territory as at December 31 says "Other".  Profile automatically enters "Other", on my tax returns.  

Am I triggering Profile to say "other" based on something I'm entering wrong?  Could you, when/if you get a second, look at the highlights on my pages and tell me it's how you do it?

What if the worker has already completed over 183 days and goes home, technically he's not in the province anymore as at December 31.  Do I still enter Canada and B.C. since he is/was a deemed resident?

I think you are doing it perfectly correct.  Here is what the CRA guide says for the Return for Non-Residents and Deemed Residents of Canada for deemed residents:

Residence information
Your province or territory of residence on
December 31, 2021
“Other” has already been entered for you as your province
or territory of residence on December 31, 2021.

So, I suggest that the person who phoned just doesn't know what they are doing.

It should not make any difference if they were still in Canada at December 31st.  If they did not live in Canada at December 31st, you would use their Guatemalan address, marking the address as a "Country (other than Canada).  They are still a deemed resident because of the 183 days and no treaty with Guatamala. 

It is soooo hard dealing with CRA.  I just called to ask why non of my deemed residents are not getting gst.  He was on the phone for half an hour.  He said you are missing information but it doesn't say what, on a guys file.  He thinks I need to enter worldwide income of client and his wife.  I ask the workers every year if their wife worked and they say no so I enter zero for her income and for her SIN I enter all zeros.  I ask the workers if they have worked anywhere else during the year and they say no so I just enter their T4 and no schedule A or B.  We don't need to do a Schedule A for deemed residents nor their wives but he said for me to send in that information and see if it works.  How do you know if your particular deemed residents are collecting GST, because I think you said as far as you know they were collecting it?  I get my clients Notices of Assessments and never does it say they are getting it and when I look at their benefits on their CRA site, it just says they are not entitled to it.  I will go back many years to resubmit their info once I find out what I have to do to get it for them. I will start with one client till I figure the answers out.  They deserve it.  Thank you again, it helps to have someone that knows about this area of topic, when there isn't enough detailed info out there.  I won't bother you again but will tell you once I get a proper answer and hopefully in writing from CRA.