STATUS IN CANADA UNDER THE IRPA

Types of status under the Immigration and Refugee Protection Act:

1. Citizen
2. Permanent resident
3. Temporary resident (visitors, international students with a study permit, foreign workers with a workers permit, special permit holders such as visitors from Ukraine under CUAET)
4. Refugee claimant
5. Protected person (a refugee claimant who has been determined to be a Convention refugee or a person in need of protection)

Temporary resident:

The term “temporary resident” is not explicitly defined in the Immigration and Refugee Protection Act (IRPA). Instead, the IRPA outlines how a person may acquire this status.

A person becomes a temporary resident when an officer is satisfied that they have applied for the status and will leave Canada by the end of the authorized period of stay.^[1]

The application process depends on whether the individual requires a temporary resident visa:

• Visa required: The person must submit an application form. An officer may issue a visa under the visitor, worker, or student class.^[2]
• Visa exempt: Citizens of certain countries, such as the U.S. or the U.K., can request entry as a visitor directly at a Canadian port of entry.^[3]

If a person wishes to stay as a worker or student, they must obtain a work or study permit. Temporary residents cannot work or study unless specifically authorized by a permit or under an exemption listed in the regulations.^[4] Minor children of authorized adults are automatically permitted to attend school at the preschool, primary, or secondary level.

A temporary resident must leave Canada by the end of 6 months unless a different period is specified in their visa or permit, or prescribed by the IRPA or regulations. Temporary resident status ends when the authorized period expires, and remaining in Canada beyond that period means the individual is in Canada without status.

Refugee claimants:

A refugee claimant may be granted a work permit, but it will usually include a note such as “does not confer status” or “does not confer temporary resident status.” Simply holding a work or study permit does not make a refugee claimant a temporary resident.

If the claimant’s refugee application is approved, they are issued a temporary resident permit while their application for permanent residence is processed.

If the claim is denied, the individual is subject to a removal order and is not eligible to apply for temporary resident status in Canada until a prescribed period has passed.

Temporary Residents making a refugee claim:

If a person who already holds temporary resident status (for example an international student) files a refugee claim then they will have dual status up until the time that the temporary resident status expires or a removal order comes into effect.

If an officer determines the person is ineligible to make a refugee claim, or the refugee claim fails, the removal order goes into effect.

Once a refugee claim is made, the individual cannot renew their temporary resident status, because filing a refugee claim is incompatible with the requirement to leave Canada at the end of a temporary stay.

See the document about Refugee claimants for more information.

Right to enter and remain in Canada:

Anyone seeking to enter Canada must report to an officer to determine whether they have a right to enter.^[5] Officers include those appointed under the Canada Border Services Agency (CBSA) and certain RCMP officers. Every port of entry has officers, and anyone entering Canada at a location other than a port of entry must proceed to the nearest port of entry.

Officers consider the following:

• Citizens have an automatic right to enter and remain in Canada.
• Permanent residents have a right to enter, provided an officer is satisfied of their status, and a conditional right to remain subject to certain qualifications.
• Temporary residents may enter if an officer is satisfied they meet the eligibility criteria. Entry typically requires a visa unless the person is exempt.
• Refugee claimants may assert a right to make a claim at a port of entry. An officer will determine eligibility; if eligible, the person may enter Canada to pursue the claim and remain until a decision is made.

Under the Safe Third Country Agreement between Canada and the U.S., refugee claimants are generally required to request asylum in the first safe country they reach. This rule can make a person ineligible to make a refugee claim at a Canadian land border.

General difference between a visa and a permit

• A visa is a document that allows a person to enter Canada. It may be called a temporary resident visa, visitor visa, or entry visa.
• A permit authorizes a person to remain in Canada under specific conditions. The main types are work permits and study permits.

Example:
An international student may or may not need a visa to enter Canada, depending on their country of origin. For instance, U.S. citizens and permanent residents are visa-exempt. However, to work or study in Canada, they still require a permit unless an exemption applies.

Knowing that a person has a work or study permit does not in itself tell you their status. They could be a refugee claimant or a temporary resident. A permit issued to a refugee claimant will likely include the remark, “does not confer status” or “does not confer temporary resident status”.  

Undocumented persons and removal orders:

The term “undocumented” is not defined in Canadian immigration law, but the government uses it to describe individuals in Canada who have no status under the IRPA. A person may be considered undocumented if:

• They remained in Canada after the expiry of a visa or permit.
• They made a refugee claim, but their claim was denied and all appeals were exhausted or abandoned.
• They crossed the border outside a port of entry, failed to report to an officer, and took no steps to obtain status.
• They were smuggled or trafficked into Canada and did not seek status.

Undocumented persons may become subject to a removal order:

• Refugee claimants receive a conditional removal order when they first make a claim. The order is suspended while the claim is being processed. If the claim is unsuccessful and all appeals are concluded or abandoned, the removal order takes effect.
• Individuals who enter undetected may only be issued a removal order once immigration authorities become aware of them.

Types of Removal Orders

1. Departure Order – requires departure within 30 days after the order takes effect.
2. Exclusion Order – requires departure and prohibits re-entry for one or five years.
3. Deportation Order – requires departure and permanently bars re-entry into Canada.

Enforcement

A removal order alone does not authorize arrest. However, it can serve as the basis for an arrest warrant. Once arrested, the individual may be detained, and an escort officer may be assigned to ensure their removal from Canada.

Humanitarian and compassionate grounds

In limited situations, a person without status in Canada may apply for permanent residence on humanitarian and compassionate (H&C) grounds under section 25 of the Immigration and Refugee Protection Act (IRPA). This process is typically a last resort and approval rates are low.

To succeed, the applicant must show that being denied status in Canada would cause them unusual, undeserved, and disproportionate hardship.

While the application is pending:

• The applicant does not gain temporary resident status or any automatic right to remain in Canada.
• Any existing removal order is not suspended, but in practice, immigration authorities are unlikely to issue or enforce a removal order while the application is being considered.

Obligation to pay income tax:

Tax liability in Canada is based on residency for tax purposes, which is distinct from immigration status under the Immigration and Refugee Protection Act (IRPA). For example, a person may hold temporary resident status under the IRPA yet still be considered a resident—or not—for tax purposes, depending on their individual circumstances.

• Residents for tax purposes must report and pay tax on their worldwide income for the period they are resident in Canada. Residency is generally established through significant residential ties, such as maintaining a home in Canada, having a spouse or dependents in Canada, owning personal property in Canada, or being employed in Canada.
• Deemed residents are taxed on their worldwide income for the entire year, even if they were physically in Canada for only part of that year.
• Non-residents or deemed non-residents must pay Canadian income tax only on income earned in Canada while they are non-residents.

Where Canada has a tax treaty with another country, the treaty may affect whether a person is treated as resident or non-resident. For a more detailed explanation of this subject, see Residency for Income Tax Purposes.

IRPA Status and entitlement to benefits.

For most federal and Ontario programs, eligibility is based on residency for tax purposes, not on immigration status under the Immigration and Refugee Protection Act (IRPA).

• The GST/HST credit and (prior to its termination) the carbon rebate are available to residents of Canada.
• The Ontario Trillium Benefit is available to residents of Ontario.

A key exception is the Canada Child Benefit (CCB). To qualify, an individual must not only be a resident of Canada but also have one of the following statuses:

• Canadian citizen
• Permanent resident
• Protected person
• Temporary resident in Canada for more than 18 months

Refugee claimants are not eligible for the CCB. However, once protected person status is granted, they may apply, and payments will be made retroactively to the date protected status was obtained (but not earlier, such as the date of entry to Canada).

SINS, TTNs, the Filing of Tax Returns, and entitlement to benefits: 

A Canada website states: “To work in Canada or access government programs and benefits, you need a 9-digit number known as a Social Insurance Number (SIN)”.

In practice, however, none of the relevant statutes or regulations explicitly make a SIN a legal requirement for entitlement to benefits. For example, neither the Income Tax Act nor the Ontario Taxation Act, 1997 directly requires a SIN for eligibility for the GST/HST credit, the Canada Carbon Rebate, the Canada Child Benefit, or Trillium benefits.

What the governing statutes do require, however, is the filing of a tax return as a condition of eligibility for many benefits. The Income Tax Act requires every individual filing a tax return to apply for a SIN.^[6] This creates an indirect obligation: since filing a return is necessary to receive certain benefits, a SIN is practically required, even if not expressly stated in benefit legislation.

As a matter of administration, Service Canada only issues SINs to:^[7]

• Citizens
• Permanent residents
• Persons authorized to work in Canada

Temporary residents with work authorization, as well as refugee claimants or protected persons holding a work permit, may receive a temporary SIN beginning with the digit “9.” These numbers carry an expiry date.

Individuals without work authorization—such as refugee claimants without a work permit—cannot obtain a SIN. In such cases, the CRA allows tax returns to be mailed with a letter explaining why no SIN is available. Upon receipt, the CRA may assign a Temporary Tax Number (TTN) for identification and processing purposes.^[8] A TTN functions only as a CRA identifier; it is not a SIN, and there is no application form for it.