,canada ,cu/oms                       #a
& ,rev5ue ,ag5cy

          ,9t]pret,n ,bullet9
    
,numb]3 ,,it-#ajf;,r#c
,date3 ,novemb] #ai1 #bjjb
,subject3 ,9come ,tax ,act--,cr[n
  ,corpor,n ,employees ,abroad
,ref];e3 ,subsec;n #bej7#a7 7al subsec;n
  #b7#a77

  ,at ! ,canada ,cu/oms & ,rev5ue ,ag5cy
7,,ccra71 we issue 9come tax 9t]pret,n
bullet9s 7,,it's7 9 ord] 6provide
te*nical 9t]pret,ns & posi;ns reg>d+
c]ta9 provi.ns 3ta9$ 9 9come tax law4
,due 6_! te*nical nature1 ,,it's >e us$
prim>ily 0\r /aff1 tax speciali/s1 & o!r
9dividuals :o h an 9t]e/ 9 tax matt]s4
,= ^? r1d]s :o pref] a less te*nical
explan,n (! law1 we (f] o!r public,ns1
s* z tax guides & pamphlets4
  ,:ile ! -;ts 9 a "picul> p>agraph 9 an
,,it may relate 6provi.ns (! law 9    #a
             ,,it-#ajf;,r#c          a#a
=ce at ! "t !y 7 made1 s* -;ts >e n a
sub/itute =! law4 ,! r1d] %d1 "!=e1
3sid] s* -;ts 9 li<t (! relevant
provi.ns (! law 9 =ce =! "picul> tax,n
ye> 2+ 3sid]$1 tak+ 96a3.t ! e6ect ( any
relevant am5d;ts 6^? provi.ns or
relevant c\rt deci.ns o3urr+ af ! date
on : ! -;ts 7 made4
  ,subject 6! abv1 an 9t]pret,n or
posi;n 3ta9$ 9 an ,,it g5],y applies z
(! date on : x 0 publi%$1 un.s o!rwise
specifi$4 ,if "! is a subsequ5t *ange 9
t 9t]pret,n or posi;n &! *ange is
b5eficial 6taxpay]s1 x is usu,y e6ective
= future assess;ts & reassess;ts4 ,if1
on ! o!r h&1 ! *ange is n fav\ra#
6taxpay]s1 x w norm,y 2 e6ective =!
curr5t & subsequ5t tax,n ye>s or =
transac;ns 5t]$ 96af ! date on : ! *ange
is publi%$4
  ,if y h any -;ts reg>d+ matt]s 4cuss$
9 an ,,it1 pl1se s5d !m to3

                                      #b
             ,,it-#ajf;,r#c          b#a
  ,manag]1 ,te*nical ,public,ns &
    ,projects ,sec;n
  ,9come ,tax ,rul+s ,directorate
  ,policy & ,legisl,n ,bran*
  ,canada ,cu/oms & ,rev5ue ,ag5cy
  ,ottawa ,,on
  ,k#a;,a #j;,l#e

  ,mo/ ( \r public,ns >e availa# on \r
,web site at3 _+www.ccra.gc.ca_:
  ,? v].n is only availa# electronic,y4

                 ,3t5ts
    
,applic,n
,summ>y
,4cus.n & ,9t]pret,n
,explan,n ( ,*anges

               ,applic,n
    
  ,? bullet9 replaces & c.els
,,it-#ajf;,r#b dat$ ,febru>y #ae1 #aiia4
                                      #c
                ,summ>y              c#a
    
  ,? bullet9 d1ls ) employees ( f$]al or
prov9cial ,cr[n corpor,ns or ag5cies :o
live & "w \tside ,canada4 ,s* employees
may 2 deem$ 6be resid5t 9 ,canada & ?us
subject 6,canadian 9come tax on _! 9come
f all s\rces4

          ,4cus.n & ,9t]pret,n
    
#a4 ,subsec;n #bej7#a7 deems v>i\s
  categories ( 9dividuals 6be resid5t 9
  ,canada4 ,h["e1 9dividuals :o >e
  factual resid5ts 9 ,canada _c 2 deem$
  resid5ts 9 ,canada "u subsec;n
  #bej7#a74 ,see ! curr5t v].n (
  ,9t]pret,n ,bullet9 ,,it-#bba1
  ,det]m9,n ( an ,9dividual's ,resid;e
  ,/atus1 =a review (! crit]ia ref]r$
  60! ,,ccra 9 det]m9+ factual resid;e
  /atus &=a 4cus.n ( h[ 64t+ui% 2t
  factual & deem$ resid;e /atus4 ,deem$
  resid5ts 9 ,canada1 l factual resid5ts
  9 ,canada1 >e taxa# "u subsec;n     #d
             ,,it-#ajf;,r#c          d#a
  #b7#a74 ,(fic]s & s]vants ( ,canada &
  (fic]s & s]vants (a prov9ce :o >e
  abs5t f ,canada & >e n factual
  resid5ts 9 ,canada >e deem$ 6be
  resid5t 9 ,canada 0virtue ( p>agraph
  #bej7#a77c7 if ! circum/.es 4cuss$ 9
  p>agraph #c >e applica#4

  ,9 c]ta9 circum/.es1 an 9dividual :o
  is factu,y or deem$ resid5t 9 ,canada
  may 2 deem$ 6n 2 resid5t 9 ,canada
  pursuant 6subsec;n #bej7#e74 ,? 8deem$
  non-resid5t0 provi.n ov]rides subsec;n
  #bej7#a71 & %d 2 tak5 96a3.t 9 all
  cases ": an 9dividual
--------------------------------------#b
  is liv+ abroad 9 a c.try ) : ,canada
  has a tax tr1ty4 ,=a 4cus.n on !
  applic,n ( subsec;n #bej7#e71 see !
  curr5t v].n ( ,,it-#bba4
#b4 ,! t]m 8(fic] or s]vant ( ,canada0
  or 8(fic] or s]vant (a prov9ce0
  9cludes any (fic] or employee (a f$]al
  or prov9cial ,cr[n corpor,n or      #e
             ,,it-#ajf;,r#c          a#b
  ag5cy if1 9 ! /atute "u : x is
  organiz$ or e/abli%$1 xs (fic]s &
  employees >e giv5 ! /atus ( s]vants (
  ,h] ,maje/y or >e designat$ z 2+ "p (!
  public s]vice ( ,canada or ! prov9ce4
  ,if ! corpor,n or ag5cy is designat$ z
  an ag5t ( h] ,maje/y )\t specific m5;n
  2+ made z 6! /atus ( xs (fic]s &
  employees1 !y w 2 assum$ 6be (fic]s or
  s]vants ( ,canada or a prov9ce1 z !
  case may be4 ,if ! corpor,n or ag5cy
  is designat$ n 6be an ag5t ( h]
  ,maje/y1 or xs (fic]s & employees >e
  designat$ n 6be "p (! public s]vice (
  ,canada or a prov9ce 7z applica#71 !n
  ! (fic]s & employees (! ,cr[n corpor,n
  or ag5cy w n 2 (fic]s or s]vants (
  ,canada or a prov9ce = purposes (
  p>agraph #bej7#a77c74

  ,an (fic] or employee (a ,cr[n
  corpor,n or ag5cy :o is det]m9$ 6be an
  8(fic] or s]vant0 ( ,canada or a
  prov9ce = purposes ( p>agraph       #f
             ,,it-#ajf;,r#c          b#b
  #bej7#a77c71 & :o is on an approv$
  l1ve ( abs;e f 8 or h] (fice or
  employ;t1 may 2 3sid]$ 6be an 8(fic]
  or s]vant0 ( ,canada or a prov9ce dur+
  ! p]iod ( abs;e if ! relevant employ;t
  /atute provides t an (fic] or employee
  is 3sid]$ 6rema9 a memb] (! public
  s]vice dur+ an approv$ l1ve ( abs;e4
  ,evid;e t may 9dicate t ! (fic] or
  employee rema9s a memb] (! public
  s]vice :ile on a l1ve ( abs;e 9cludes
  ! foll[+3
    --! (fic] or employee 3t9ues 6be
      eligi# 63tribute 6a f$]al or
      prov9cial employee sup]annu,n
      plan2
    --! (fic] or employee 3t9ues 6be
      eligi# 63tribute 6& b5efit f f$]al
      or prov9cial employee b5efit plans
      7s* z m$ical & d5tal b5efit
      plans72 or
    --! approv$ p]iod ( abs;e is 9clud$
      9 ! calcul,n (! (fic]'s or
      employee's ye>s ( 3t9u\s        #g
             ,,it-#ajf;,r#c          c#b
      s]vice =! purpose ( calculat+
      vac,n or sick l1ve 5title;ts4
#c4 ,(fic]s or s]vants ( ,canada or a
  prov9ce :o >e n factual resid5ts 9
  ,canada >e1 0virtue ( p>agraph
  #bej7#a77c71 deem$ 6be resid5t 9
  ,canada "?\t a tax,n ye> if !y rcvd
  repres5t,n all[.es1 or if immly prior
  6_! appo9t;t or employ;t 0,canada or !
  prov9ce1 !y 7
    --resid5t 9 ,canada or
    --deem$ 6be resid5t 9 ,canada 7e4g41
      memb]s (! ,canadian ,=ces :o 7 n
      factual resid5ts 9 ,canada & _h
      be5 s]v+ abroad74
  ,! *n ( an (fic] or s]vant describ$ 9
  p>agraph #bej7#a77c7 >e1 if !y >e n
  factual resid5ts 9 ,canada1 al deem$
  0p>agraph #bej7#a77f7 6be resid5t 9
  ,canada if !y 7 dep5d5t on ! (fic] or
  s]vant = support & 7
    --"u #ah ye>s ( age at any "t dur+ !
      ye>1 or
                                      #h
             ,,it-#ajf;,r#c          d#b
    --#ah ye>s ( age or ov] "?\t ! ye> &
      dep5d5t ei 0r1son ( physical or
      m5tal 9firm;y1 &
  ! 9come ( ea* s* * does n exce$ ! am.t
  set \ 9 p>agraph #aah7#a77c71 t is1 !
  basic p]sonal am.t4

  ,al1 ! sp\se or -mon-law "pn] ( an
  (fic] or s]vant describ$ 9 p>agraph
  #bej7#a77c7 may1 if he or %e is n a
  factual resid5t ( ,canada1 2 deem$ 6be
  resid5t 9 ,canada pursuant
  6#bej7#a77g74 ,a p]son :o is n a
  factual resid5t 9 ,canada1 & :o is n
  deem$ 6be resid5t 9 ,canada pursuant
  6ano!r specific provi.n 7= example1
  p>agraph #bej7#a77c771 is deem$
  0p>agraph #bej7#a77g7 6be resid5t 9
  ,canada if he or %e at any "t 9 ! ye>
  was1 "u an agree;t or a 3v5;n 79clud+
  a tax tr1ty7 2t ,canada & ano!r c.try1
  5titl$ 6an exemp;n f an 9come tax t wd
  o!rwise 2 paya# 9 t o!r c.try 9
  respect ( 9come f any s\rce &       #i
             ,,it-#ajf;,r#c          e#b
    --! exemp;n "u ! agree;t or 3v5;n
      applies 6all or sub/anti,y all ( 8
      or h] 9come f all s\rces 7t is1 !
      p]son is subject 6tax 9 ! o!r
      c.try on less ?an #aj@3p ( 8 or h]
      9come z a result (! exemp;n71 &
    --! p]son 0 5titl$ 6! exemp;n 2c he
      or %e 0 relat$ to1 or a memb] (!
      family (1 an 9dividual 7o!r ?an a
      tru/7 :o 0 resid5t 79clud+ deem$
      resid5t7 9 ,canada at ! "picul>
      "t4
#d4 ,an (fic] or s]vant ref]r$ 6in
  p>agraph #c :o is n a factual resid5t
  9 ,canada is deem$ 6be resid5t 9
  ,canada "?\t a tax,n ye> reg>d.s ( ":
  ! (fic] or s]vant lives or p]=ms !
  s]vices4 ,if s* an (fic] or s]vant
  c1ses 6be describ$ 9 p>agraph #c at
  any "t 9 a tax,n ye>1 !n subsec;n
  #bej7#b7 deems t p]son 6h be5 resid5t
  9 ,canada only dur+ ! "p (! ye> prec$+
  t "t4 ,subsec;n #bej7#b7 al applies
  6deem *n (! (fic] or s]vant 6h     #aj
             ,,it-#ajf;,r#c          f#b
  be5 resid5t 9 ,canada only dur+ ! "p
  (! ye> prec$+ t "t if !y _h be5 deem$
  6be resid5t 9 ,canada 2f t "t4 ,af an
  (fic] or s]vant c1ses 6be a p]son
  ref]r$ 6in p>agraph #c1 ! resid5cy
  /atus w dep5d on ! factors \tl9$ 9 !
  curr5t v].n ( ,,it-#bba4
#e4 ,9dividuals :o >e deem$ 6be resid5t
  9 ,canada >e requir$ 6file ,canadian
  9come tax returns & pay tax acly4 ,9
  a4i;n 6f$]al 9come tax1 s* 9dividuals
  m/ pay1 9 lieu ( prov9cial 9come tax1
  ! a4i;nal tax z describ$ 9 subsec;n
  #abj7#a74
--------------------------------------#c
#f4 ,an (fic] or employee (a ,cr[n
  corpor,n or ag5cy :o is requir$ 6p]=m
  ! duties ( an (fice or employ;t \tside
  ,canada = an ext5d$ p]iod ( "t %d
  c>e;lly 3sid] 8 or h] tax posi;n4 ,!
  corpor,n or ag5cy %d 2 ask$ 6provide
  advice z 6:e!r or n he or %e is an
  (fic] or s]vant ( ,canada1 or (a
  prov9ce1 & :e!r or n tax wd 2      #aa
             ,,it-#ajf;,r#c          a#c
  paya# z a resid5t 9 ,canada "u
  subsec;n #bej7#a7 :5 s]v+ abroad
  7assum+ t ! (fic] or employee is n
  actu,y a factual resid5t ( ,canada
  :ile abroad74 ,x %d 2 borne 9 m9d t a
  p]son claim+ 6be a non-resid5t = 9come
  tax purposes may 2 requir$
  6sub/antiate s* a claim4 ,an (fic] or
  employee (a ,cr[n corpor,n or ag5cy :o
  9t5ds 6make s* a claim 0r1son (! fact
  t he or %e is n an (fic] or s]vant (
  ,canada or a prov9ce %d ask ! corpor,n
  or ag5cy 6provide suita# evid;e 6t
  e6ect4
#g4 ,any ,cr[n corpor,n or ag5cy requir+
  assi/.e 9 det]m9+ :e!r xs (fic]s &
  employees >e (fic]s or s]vants (
  ,canada1 or (a prov9ce1 may write 6!
  ,9come ,tax ,rul+s ,directorate =a
  te*nical 9t]pret,n or an adv.e 9come
  tax rul+4 ,ref];e %d 2 made 6! /atute
  "u : ! corpor,n or ag5cy 0 organiz$ or
  e/abli%$ & 6! numb] ( (fic]s &
  employees likely 6be a6ect$        #ab
             ,,it-#ajf;,r#c          b#c
  0subsec;n #bej7#a7 (! ,act4 ,!
  ,9t]n,nal ,tax ,s]vices ,(fice
  7,,itso7 %d 2 3tact$ = assi/.e 9
  det]m9+ ! resid;e /atus (a "picul>
  (fic] or employee4 ,z expla9$ 9
  ,,it-#bba1 ,,itso c provide a non-b9d+
  op9ion z 6! resid;e /atus ( an
  9dividual = 9come tax purposes1 & x is
  recomm5d$ t s* an op9ion 2 obta9$ 2f !
  (fic] or employee l1ves ,canada4
  ,3tact 9=m,n = bo? ! ,9come ,tax
  ,rul+s ,directorate &! ,9t]n,nal ,tax
  ,s]vices ,(fic] c 2 f.d 9 ! curr5t
  v].n ( ,,it-#bba4









                                     #ac
          ,explan,n ( ,*anges         #d
    
               ,9troduc;n
    
  ,! purpose (! ,explan,n ( ,*anges is
6give ! r1sons =! revi.ns 6an 9t]pret,n
bullet94 ,x \tl9es revi.ns t we h made z
a result ( *anges 6! law1 z well z
*anges reflect+ new or revis$ 9t]pret,ns
(! ,,ccra4

           ,r1sons =! ,revi.n
    
  ,we h revis$ ? bullet9 prim>ily
6reflect am5d;ts 6subsec;n #bej7#a7 (!
,act z a result ( ,s4,c4 #aiii1 c4 #bb1
z well z 6update ref];es 6,9t]pret,n
,bullet9 ,,it-#bba1 ,det]m9,n ( an
,9dividual's ,resid;e ,/atus4
  ,! revis$ bullet9 9corporates *anges
6! law up 6& 9clud+ ,s4,c4 #bjja1 c4
#ag4
  ,p>agraph .#a is revis$ 6provide a
ref];e 6! curr5t v].n ( ,,it-#bba1
,det]m9,n ( an ,9dividual's          #ad
             ,,it-#ajf;,r#c          a#d
,resid;e ,/atus4 ,? p>agraph is al
revis$ 6add a ref];e 6subsec;n #bej7#e7
(! ,act1 : is n[ applica# 69dividuals4
  ,p>agraph .#b is revis$ 6add fur!r
-;t>y on h[ an employee's /atus z a
memb] (! public s]vice may a6ect 8 or h]
/atus z an (fic] or s]vant ( ,canada or
a prov9ce = purposes ( p>agraph
#bej7#a77c71 "picul>ly :ile on a l1ve (
abs;e4
  ,p>agraph .#c is revis$ 6reflect !
rep1l ( p>agraph #bej7#a77e7 (! ,act1
am5d;ts 6p>agraph #bej7#a77f7 (! ,act1
&! a4i;n ( p>agraph #bej7#a77g7 6! ,act4
  ,p>agraph .#d is revis$ 6reflect !
rep1l ( p>agraph #bej7#a77e7 (! ,act &
6update ! ref];e 6,,it-#bba1 ,det]m9,n (
an ,9dividual's ,resid;e ,/atus4
  ,p>agraph .#e is revis$ 6delete !
ref];e 6,,it-#bba;,r#b1 ,det]m9,n ( an
,9dividual's ,resid;e ,/atus1 & 9
"picul> 6delete ! ref];e 6! s-call$
8two-ye> presump;n04 ,! 9t]pretative &
adm9i/rative posi;n (! ,,ccra is t   #ae
             ,,it-#ajf;,r#c          b#d
"! is no "picul> l5g? ( "t \tside
,canada t l1ds 6a presump;n t an
9dividual is a non-resid5t ( ,canada4 ,?
p>agraph is al revis$ 6remove ! -;t t a
non-resid5t norm,y does n h 6file a
,canadian 9come tax return4 ,? -;t 0
3sid]$ 6be pot5ti,y misl1d+1 z "! >e 9
fact _m situ,ns 9 : x is ei nec 7e4g41
:5 e>n+ ,canadian employ;t 9come7 or
b5eficial 7e4g41 6obta9 a refund ( c]ta9
)hold+ taxes7 =a non-resid5t 6file a
,canadian 9come tax return4
  ,p>agraph .#f is revis$ 6reflect !
import.e ( 4t+ui%+ 2t factual & deem$
resid;e & 6o!rwise 2 m 3si/5t )
,,it-#bba;,r#c1 ,det]m9,n ( an
,9dividual's ,resid;e ,/atus4
  ,pagragraph .#g is revis$ 6provide
updat$ 3tact 9=m,n = obta9+ assi/.e f !
,,ccra 9 det]m9+ :e!r an (fic] or
employee (a ,cr[n corpor,n or ag5cy is
an (fic] or s]vant ( ,canada = purposes
( p>agraph #bej7#a77c7 (! ,act4 ,al1 a
brief descrip;n (! role (!           #af
             ,,it-#ajf;,r#c          c#d
,9t]n,nal ,tax ,s]vices ,(fice 9 provid+
non-b9d+ resid;e /atus det]m9,ns has be5
a4$4




















                                     #ag