[Nilson Santos]

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Dr. Vinicius Tersi.
Congratulations on the clarifications in the article.
I have this doubt:
My son went to study in Canada in 2018 and finished his postgraduate course in 2020, during which time he did an internship at a company.
In 2021, he applied for a residential visa and was granted one on 10/2021.
He currently works for a registered company.
He's going to announce that he's leaving the country for good.
He filed all his tax returns and paid his taxes.
I'm wondering if the best way to legalize it is to rectify the 2018 declaration or to report the exit now in Feb/2022?

thank you for your attention

[Author]

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