随着委托办理入籍申请的客户逐渐增多，我们发现大多数人对加拿大移民部所规定的五年内居住1095天的要求并不陌生，但这1095天该如何计算却并不清楚。为此，我们结合加拿大《公民法》当中的相关法条，并结合比较有代表性的个案做一分析。
案例：
A先生于2016年成为睿哲移民的签约客户：
2015年，持工作签证入境加拿大
2016年，委托我们办理移民申请，同年获得永久居民身份
2018年，再次委托我们办理入籍申请
截止2018年底，王先生已经在加拿大住满三年，第一年持工作签证，此后成为永久居民。自2015年至2017年，王先生连续报税三年，在理论上已经满足了入籍的居住条件
问题：
1. 持有工作签证这段时期是否会影响到居住时间的计算？
2. 是否获得永居身份后的报税才符合要求?
解答：
我们来仔细参考加拿大《公民法》当中相关法条的规定:
5 (1) The Minister shall grant citizenship to any person who:
(a) makes application for citizenship;
(b) [Repealed, 2017, c. 14, s. 1]
(c) is a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act, has, subject to the regulations, no unfulfilled conditions under that Act relating to his or her status as a permanent resident and has
(i) been physically present in Canada for at least 1,095 days during the five years immediately before the date of his or her application, and
(ii) [Repealed, 2017, c. 14, s. 1]
(iii) met any applicable requirement under the Income Tax Act to file a return of income in respect of three taxation years that are fully or partially within the five years immediately before the date of his or her application;
(c.1) [Repealed, 2017, c. 14, s. 1]
(d) if 18 years of age or more but less than 55 years of age at the date of his or her application, has an adequate knowledge of one of the official languages of Canada;
(e) if 18 years of age or more but less than 55 years of age at the date of his or her application, demonstrates in one of the official languages of Canada that he or she has an adequate knowledge of Canada and of the responsibilities and privileges of citizenship; and
(f) is not under a removal order and is not the subject of a declaration by the Governor in Council made pursuant to section 20.
S.5(1.001) clarifies how physical presence days are to be calculated. It states as follows:
(1.001) For the purpose of subparagraph (1)(c)(i), the length of physical presence is calculated in the following manner:
(a) for every day during which the person was physically present in Canada as a temporary resident or protected person under the Immigration and Refugee Protection Act before becoming a permanent resident, the person accumulates half of a day of physical presence, up to a maximum of 365 days; and
(b) for every day during which the person has been physically present in Canada since becoming a permanent resident, the person accumulates one day of physical presence.
法律条款很清楚的定义1095天需要同时满足本人在加拿大居住以及相关的报税要求。根据加拿大《公民法》的规定，申请人必须满足所有条件才具备申请公民的资格。而在《公民法》S.5(1.001)的条款当中，申请人需要在五年之内住满1095天，其具体计算方法需遵循：临时居民居住一天，按照半天计算，最多可计入365天；永久居民每居住一天，则按照一天计算的原则。
我们具体看《公民法》S.5(1)条款：(a)-(f)各项要求均需同时满足，其中(C)项的(i)以及(iii)强调必须同时满足，即住满相应天数以及按照相关规定报税三年。但没有任何一项条款表明报税人必须具备永久居民身份，唯一的要求是需要满足五年之内连续或非连续报税满三年即可.
我们再通过入籍表格第12项可悉知，没有对报税人的身份做任何相关要求。
综上所述，加拿大《公民法》S.5(1)法条明确提出了申请公民所需要的必备条件，其中并未要求报税人需要具备何种身份，因此无论报税当年是否为永久居民，此间的居住时间都将计入1095天当中，作为入籍申请的有效居住时间。因此，客户A完全符合公民申请的要求。
