,canada ,rev5ue ,ag5cy                #a

          ,9t]pret,n ,bullet9
    
,subject3 ,9come ,tax ,act--,det]m9,n (
  an ,9dividual's ,resid;e ,/atus
,numb] ,,it-#bba;,r#c 7,3solidat$7
,date3 ,see ,bullet9 ,revi.ns sec;n
,ref];e3 ,sec;ns #b & #bej 7al sec;ns
  #aad1 #aae1 #abh.a & #bab (! ,9come
  ,tax ,act 7! ,act7 & sec;n #bfjg (!
  ,9come ,tax ,regul,ns 7! ,regul,ns77

  ,late/ ,revi.n--,p>agraph #a
  ,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          #a
         ,,it-#bba;,r#c-,3solid      a#a
  ,:ile ! -;ts 9 a "picul> p>agraph 9 an
,,it may relate 6provi.ns (! law 9 =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-#bba;,r#c-,3solid      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_:

                 ,3t5ts
    
,applic,n
,summ>y
,4cus.n & ,9t]pret,n
  ,g5]al 7p>agraphs #a-c7
  ,factual ,resid;e--,l1v+ ,canada
    ,resid5tial ,ties ,9 ,canada
      7p>agraphs #d-i7
    ,applic,n ( ,t]m 8,ord9>ily
      ,resid5t0 7p>agraph #aj7
    ,evid;e ( ,9t5;n 6,p]man5tly ,s"e
      ,resid5tial ,ties
      7p>agraphs #aa-ab7              #c
         ,,it-#bba;,r#c-,3solid      c#a
    ,regul>;y & ,l5g? ( ,visits 6,canada
      7p>agraph #ac7
    ,resid5tial ,ties ,else":
      7p>agraph #ad7
    ,date ,non-,resid5t ,/atus ,acquir$
      7p>agraph #ae7
  ,factual ,resid;e--,5t]+ ,canada
    ,e/abli%+ ,resid5tial ,ties 9
      ,canada 7p>agraphs #af-ag7
    ,date ,resid5t ,/atus ,acquir$
      7p>agraph #ah7
  ,deem$ ,resid5ts ( ,canada--,subsec;n
    #bej7#a7 (! ,act
    ,subsec;n #bej7#a7 (! ,act--,ov]view
      7p>agraph #ai7
    ,soj\rn]s 7p>agraphs #bj-ba7
    ,o!r ,deem$ ,resid5ts
      7p>agraphs #bb-bc7
  ,deem$ ,non-,resid5ts--,subsec;n
    #bej7#e7 (! ,act
    ,applic,n ( ,subsec;n #bej7#e7 (!
      ,act 7p>agraph #bd7
    ,! 8,tie-,br1k] ,rules0 9 ,tax
      ,tr1ties 7p>agraph #be7         #d
         ,,it-#bba;,r#c-,3solid      d#a
    8,p]man5t ,home0 & 8,c5t] ( ,vital
      ,9t]e/s0 ,te/s 7p>agraph #bf7
  ,h[ 6,obta9 a ,det]m9,n ( ,resid;e
    ,/atus
    ,9t]n,nal ,tax ,s]vices ,(fice
      7p>agraph #bg7
    ,9come ,tax ,rul+s ,directorate
      7p>agraph #bh7
    ,-pet5t ,au?or;y ,s]vices
      7p>agraph #bi7
,bullet9 ,revi.ns

               ,applic,n
    
  ,? bullet9 is a 3solid,n (! foll[+3
    --,9t]pret,n ,bullet9 ,,it-#bba;,r#c
      dat$ ,decemb] #ba1 #bjja2 &
    --,subsequ5t am5d;ts "!to4
  ,= fur!r "picul>s1 see ! 8,bullet9
,revi.ns0 sec;n ne> ! 5d ( ? bullet94



                                      #e
                ,summ>y               #b
    
  ,! purpose ( ? bullet9 is 6expla9 !
posi;n (! ,canada ,cu/oms & ,rev5ue
,ag5cy 7! 8,,ccra07 3c]n+ ! det]m9,n (
an 9dividual's resid;e /atus = 9come tax
purposes &! factors 6be tak5 96a3.t 9
mak+ t det]m9,n4

          ,4cus.n & ,9t]pret,n
    
        ,g5]al 7p>agraphs #a-c7
    
#a4 ,"u ! ,canadian 9come tax sy/em1 a
  p]son's liabil;y = 9come tax is bas$
  on 8 or h] /atus z a .resid5t or a
  .non-resid5t ( ,canada4 ,a p]son :o is
  .resid5t 9 ,canada dur+ a tax,n ye> is
  subject 6,canadian 9come tax on 8 or
  h] _wwide 9come f all s\rces4 ,g5],y1
  a .non-resid5t p]son is only subject
  6,canadian 9come tax on 9come f s\rces
  9side ,canada4 ,a p]son may 2 resid5t
  9 ,canada = only "p (a ye>1 9 : case !
  p]son w only 2 subject 6,canadian   #f
         ,,it-#bba;,r#c-,3solid      a#b
  tax on 8 or h] _wwide 9come dur+ ! "p
  (! ye> 9 : he or %e is resid5t2 dur+ !
  o!r "p (! ye>1 ! p]son w 2 tax$ z a
  non-resid5t4

  ,_m (! -;ts 9 ? bullet9 apply
  6det]m9,ns ( resid;e /atus =
  prov9cial1 z well z f$]al1 tax
  purposes4 ,g5],y1 an 9dividual is
  subject 6prov9cial tax on 8 or h]
  _wwide 9come f all s\rces if !
  9dividual is .resid5t 9 a "picul>
  prov9ce .on .,decemb] .#ca (! "picul>
  tax,n ye>4 ,an 9dividual is 3sid]$ 6be
  resid5t 9 ! prov9ce ": he or %e has
  significant resid5tial ties 7see
  p>agraphs #d-i =a 4cus.n ( resid5tial
  ties74

  ,9 "s cases1 an 9dividual w 2 3sid]$
  6be resid5t 9 m ?an "o prov9ce on
  ,decemb] #ca (a "picul> tax,n ye>4 ,?
  situ,n usu,y >ises ": an 9dividual is
  physic,y resid+ 9 a prov9ce o!r     #g
         ,,it-#bba;,r#c-,3solid      b#b
  ?an ! prov9ce 9 : he or %e ord9>ily
  resides1 on ,decemb] #ca (! "picul>
  tax,n ye>4 ,= example1 an 9dividual
  mi<t 2 away f 8 or h] usual home =a
  3sid]a# l5g? ( "t on a tempor>y job
  po/+ or 9 ! c\rse ( obta9+ a po/-
  second>y $uc,n4 ,an 9dividual :o is
  resid5t 9 m ?an "o prov9ce on ,decemb]
  #ca (a "picul> tax,n ye> w 2 3sid]$
  6be resid5t .only 9 ! prov9ce ": he or
  %e has ! ..mo/ significant resid5tial
  .ties1 = purposes ( -put+ 8 or h]
  prov9cial tax paya#4 ,taxpay]s :o live
  9side ,canada "?\t ! ye> requir+
  assi/.e 9 det]m9+ _! prov9ce ( resid;e
  = prov9cial tax purposes %d 3tact _!
  local ,tax ,s]vices ,(fice4 ,taxpay]s
  :o live \tside ,canada = all or "p (!
  ye> :o require assi/.e 9 mak+ ?
  det]m9,n %d 3tact ! ,9t]n,nal ,tax
  ,s]vices ,(fice 7see p>agraph #bg =
  3tact 9=m,n74
#b4 ,! t]m 8resid5t0 is n def9$ 9 !
  ,9come ,tax ,act 7! 8,act071        #h
         ,,it-#bba;,r#c-,3solid      c#b
  h["e1 ! ,c\rts h held 8resid;e0 6be 8a
  matt] (! degree 6: a p]son 9 m9d &
  fact settles 96or ma9ta9s or
  c5tralizes 8 ord9>y mode ( liv+ ) xs
  a3essories 9 social rel,ns1 9t]e/s &
  3v5i;es at or 9 ! place 9 "q40 ,9
  det]m9+ ! resid;e /atus ( an 9dividual
  = purposes (! ,act1 x is al nec 63sid]
  subsec;n #bej7#c7 (! ,act1 : provides
  t1 9 ! ,act1 a ref];e 6a p]son
  8resid5t0 9 ,canada 9cludes a p]son :o
  is 8ord9>ily resid5t0 9 ,canada4 ,!
  ,c\rts h held t an 9dividual is
  8ord9>ily resid5t0 9 ,canada = tax
  purposes if ,canada is ! place ": !
  9dividual1 9 ! settl$ r\t9e ( 8 or h]
  life1 regul>ly1 norm,y or cu/om>ily
  lives4 ,9 mak+ a det]m9,n ( resid;e
  /atus1 all (! relevant facts 9 ea*
  case m/ 2 3sid]$1 9clud+ resid5tial
  ties ) ,canada & l5g? ( "t1 object1
  9t5;n & 3t9u;y ) respect 6/ays 9
  ,canada & abroad4
                                      #i
         ,,it-#bba;,r#c-,3solid      d#b
#c4 ,an 9dividual :o is .ord9>ily
  resid5t 9 ,canada z describ$ 9
  p>agraph #b is 3sid]$ 6be .factu,y
  resid5t 9 ,canada4 ,": an 9dividual is
  det]m9$ n 6be factu,y resid5t 9
  ,canada1 he or %e may / 2 .deem$ 6be
  resid5t 9 ,canada = tax purposes
  0virtue ( subsec;n #bej7#a7 (! ,act
  7see p>agraphs #ai-bc74 ,9 c]ta9
  situ,ns1 an 9dividual :o wd o!rwise 2
  factu,y or deem$ resid5t 9 ,canada may
  2 deem$ .n 6be resid5t 9 ,canada1
  pursuant 6subsec;n #bej7#e7 (! ,act
  7see p>agraph #bd74

        ,factual ,resid;e--,l1v+
                ,canada
    
      ,resid5tial ,ties ,9 ,canada
            7p>agraphs #d-i7
    
#d4 ,! mo/ important factor 6be 3sid]$ 9
  det]m9+ :e!r or n an 9dividual l1v+
  ,canada rema9s resid5t 9 ,canada   #aj
         ,,it-#bba;,r#c-,3solid      e#b
  = tax purposes is :e!r or n !
  9dividual ma9ta9s resid5tial ties )
  ,canada :ile he or %e is abroad4 ,:ile
  ! resid;e /atus ( an 9dividual c only
  2 det]m9$ on a case 0case basis af
  tak+ 963sid],n all (! relevant facts1
  g5],y1 un.s an 9dividual s"es all
  significant resid5tial ties ) ,canada
  ^u l1v+ ,canada1 ! 9dividual w 3t9ue
  6be a factual resid5t ( ,canada &
  subject 6,canadian tax on 8 or h]
  _wwide 9come4
#e4 ,! resid5tial ties ( an 9dividual t
  w alm alw 2 significant resid5tial
  ties =! purpose ( det]m9+ resid;e
  /atus >e ! 9dividual's
  7a7 dwell+ place 7or places71
  7b7 sp\se or -mon-law "pn]1 &
  7c7 dep5dants4
#f4 ,": an 9dividual :o l1ves ,canada
  keeps a dwell+ place 9 ,canada 7:e!r
  [n$ or l1s$71 availa# = 8 or h]
  o3up,n1 t dwell+ place w 2 3sid]$ 6be
  a significant resid5tial tie )     #aa
         ,,it-#bba;,r#c-,3solid      f#b
  ,canada dur+ ! 9dividual's /ay abroad4
  ,h["e1 if an 9dividual l1ses a dwell+
  place locat$ 9 ,canada 6a ?ird "py on
  >m's l5g? t]ms & 3di;ns1 ! ,,ccra w
  take 96a3.t all (! circum/.es (!
  situ,n 79clud+ ! rel,n%ip 2t !
  9dividual &! ?ird "py1 ! r1l e/ate
  m>ket at ! "t (! 9dividual's de"pure f
  ,canada1 &! purpose (! /ay abroad71 &
--------------------------------------#c
  may n 3sid] ! dwell+ place 6be a
  significant resid5tial tie ) ,canada
  except :5 tak5 tgr ) o!r resid5tial
  ties 7see p>agraph #ag = an example (
  ? situ,n & see p>agraph #i =a 4cus.n
  (! signific.e ( second>y resid5tial
  ties74
#g4 ,if an 9dividual :o is m>ri$ or
  cohabit+ )a -mon-law "pn] l1ves
  ,canada1 b 8 or h] sp\se or -mon-law
  "pn] rema9s 9 ,canada1 !n t sp\se or
  -mon-law "pn] w usu,y 2 a significant
  resid5tial tie ) ,canada dur+ !
  9dividual's abs;e f ,canada4       #ab
         ,,it-#bba;,r#c-,3solid      a#c
  ,simil>ly1 if an 9dividual ) dep5dants
  l1ves ,canada1 b 8 or h] dep5dants
  rema9 2h1 !n ^? dep5dants w usu,y 2
  3sid]$ 6be a significant resid5tial
  tie ) ,canada :ile ! 9dividual is
  abroad4 ,": an 9dividual 0 liv+
  sep>ate & a"p f 8 or h] sp\se or -mon-
  law "pn] prior 6l1v+ ,canada1 0r1son
  (a br1kd[n ( _! m>riage or -mon-law
  "pn]%ip1 t sp\se or -mon-law "pn] w n
  2 3sid]$ 6be a significant tie )
  ,canada4
#h4 ,g5],y1 second>y resid5tial ties m/
  2 look$ at collectively 9 ord]
  6evaluate ! signific.e ( any "o s*
  tie1 "!=e1 x wd 2 unusual =a s+le
  second>y resid5tial tie ) ,canada 6be
  su6ici5t 9 & 0xf 6l1d 6a det]m9,n t an
  9dividual is factu,y resid5t 9 ,canada
  :ile abroad4 ,second>y resid5tial ties
  t w 2 tak5 96a3.t 9 det]m9+ ! resid;e
  /atus ( an 9dividual :ile \tside
  ,canada >e
                                     #ac
         ,,it-#bba;,r#c-,3solid      b#c
  7a7 p]sonal prop]ty 9 ,canada 7s* z
    furniture1 clo?+1 automobiles &
    recre,nal vehicles71
  7b7 social ties ) ,canada 7s* z
    memb]%ips 9 ,canadian recre,nal &
    religi\s organiz,ns71
  7c7 economic ties ) ,canada 7s* z
    employ;t )a ,canadian employ] &
    active 9volve;t 9 a ,canadian
    busi;s1 & ,canadian bank a3.ts1
    retire;t sav+s plans1 cr$it c>ds1 &
    securities a3.ts71
  7d7 l&$ immigrant /atus or appropriate
    "w p]mits 9 ,canada1
  7e7 hospitaliz,n & m$ical 9sur.e
    cov]age f a prov9ce or t]ritory (
    ,canada1
  7f7 a driv]'s lic5se f a prov9ce or
    t]ritory ( ,canada1
  7g7 a vehicle regi/]$ 9 a prov9ce or
    t]ritory ( ,canada1
  7h7 a s1sonal dwell+ place 9 ,canada
    or a l1s$ dwell+ place ref]r$ 6in
    p>agraph #f1                     #ad
         ,,it-#bba;,r#c-,3solid      c#c
  7i7 a ,canadian passport1 &
  7j7 memb]%ips 9 ,canadian unions or
    profes.nal organiz,ns4
#i4 ,o!r resid5tial ties t ! ,c\rts h
  3sid]$ 9 det]m9+ ! resid;e /atus ( an
  9dividual :ile \tside ,canada1 & : may
  2 tak5 96a3.t 0! ,,ccra1 9clude !
  ret5;n (a ,canadian mail+ a4ress1 po/
  (fice box1 or safety deposit box1
  p]sonal /,n]y 79clud+ busi;s c>ds7 %[+
  a ,canadian a4ress1 teleph"o li/+s 9
  ,canada1 & local 7,canadian7 newspap]
  & magaz9e subscrip;ns4 ,^! resid5tial
  ties >e g5],y ( limit$ import.e except
  :5 tak5 tgr ) o!r resid5tial ties1 or
  ) o!r factors s* z ^? describ$ 9
  p>agraph #aj4

      ,applic,n ( ,t]m 8,ord9>ily
        ,resid5t0 7p>agraph #aj7
    
#aj4 ,": an 9dividual has n s"e$ all ( 8
  or h] resid5tial ties ) ,canada1 b is
  physic,y abs5t f ,canada =a        #ae
         ,,it-#bba;,r#c-,3solid      d#c
  3sid]a# p]iod ( "t 7t is1 =a p]iod (
  "t ext5d+ ov] s"eal mon?s or ye>s71 !
  ,c\rts h g5],y focus$ on ! t]m
  8ord9>ily resid5t0 9 det]m9+ !
  9dividual's resid;e /atus :ile abroad4
  ,! /r;g tr5d 9 deci.ns (! ,c\rts on ?
  issue is 6reg>d tempor>y abs;e f
  ,canada1 ev5 on an ext5d$ basis1 z
  9su6ici5t 6avoid ,canadian resid;e =
  tax purposes4 ,acly1 ": an 9dividual
  ma9ta9s resid5tial ties ) ,canada :ile
  abroad1 ! foll[+ factors w 2 tak5
  96a3.t 9 evaluat+ ! signific.e ( ^?
  ties3
  7a7 evid;e ( 9t5;n 6p]man5tly s"e
    resid5tial ties ) ,canada1
  7b7 regul>;y & l5g? ( visits 6,canada1
    &
  7c7 resid5tial ties \tside ,canada4
  
  ,= grt] c]ta9ty1 ! ,,ccra does n 3sid]
  t 9t5;n 6return 6,canada1 9 &( xf & 9
  ! abs;e ( any resid5tial ties1 is a
  factor ^: pres;e is su6ici5t       #af
         ,,it-#bba;,r#c-,3solid      e#c
  6l1d 6a det]m9,n t an 9dividual is
  resid5t 9 ,canada :ile abroad4

      ,evid;e ( ,9t5;n 6,p]man5tly
         ,s"e ,resid5tial ,ties
           7p>agraphs #aa-ab7
    
#aa4 ,:e!r an 9dividual 9t5d$ 6p]man5tly
  s"e resid5tial ties ) ,canada at ! "t
  ( 8 or h] de"pure f ,canada is a "q (
  fact 6be det]m9$ ) reg>d 6all (!
  circum/.es ( ea* case4 ,al? l5g? ( /ay
  abroad is "o factor 6be 3sid]$ 9 mak+
  ? det]m9,n 7t is1 z evid;e (!
  9dividual's 9t5;ns ^u l1v+ ,canada71 !
  ,c\rts h 9dicat$ t "! is no "picul>
  l5g? ( /ay abroad t necess>ily results
  9 an 9dividual 2com+ a non-resid5t4
  ,g5],y1 if "! is evid;e t an
  9dividual's return 6,canada 0 =ese5 at
  ! "t ( 8 or h] de"pure1 ! ,,ccra w
  atta* m signific.e 6! 9dividual's
  rema9+ resid5tial ties ) ,canada 7see
  p>agraphs #e-i71 9 det]m9+ :e!r    #ag
         ,,it-#bba;,r#c-,3solid      f#c
  ! 9dividual 3t9u$ 6be a factual
  resid5t ( ,canada subsequ5t 6his or h]
  de"pure4 ,= example1 ":1 at ! "t ( an
  9dividual's de"pure f ,canada1 "!
  exi/s a 3tract = employ;t 9 ,canada if
  & :5 ! 9dividual returns 6,canada1 !
  ,,ccra w 3sid] ? 6be evid;e t !
  9dividual's return 6,canada 0 =ese5 at
  ! "t ( de"pure4 ,h["e1 ! ,,ccra wd h
  6review ea* 9dividual's situ,n on a
  case 0case basis 6det]m9e :e!r !
  9dividual's rema9+ resid5tial ties )
  ,canada1 9clud+ ! 3tract
--------------------------------------#d
  ( employ;t1 >e su6ici5t 63clude t !
  9dividual 3t9ues 6be resid5t 9
  ,canada4
#ab4 ,ano!r factor t ! ,,ccra w 3sid] 9
  det]m9+ :e!r an 9dividual 9t5d$
  6p]man5tly s"e all resid5tial ties )
  ,canada at ! "t ( 8 or h] de"pure f
  ,canada1 is :e!r ! 9dividual took
  96a3.t & -pli$ )! provi.ns (! ,act
  d1l+ )! tax,n (                    #ah
         ,,it-#bba;,r#c-,3solid      a#d
  7a7 p]sons c1s+ 6be resid5t 9 ,canada1
    &
  7b7 p]sons :o >e n resid5t 9 ,canada4
  
  ,= example1 an 9dividual :o is l1v+
  ,canada is requir$ 6ei pay1 or po/
  a3epta# secur;y =1 ! ,canadian tax
  paya# ) respect 6capital ga9s >is+ f !
  deem$ 4posi;n ( all (! 9dividual's
  prop]ty 7)! excep;n ( c]ta9 types (
  prop]ty t >e li/$ 9 subsec;n
  #abh.a7#d77b7 (! ,act71 ^u !
  9dividual's c1s+ 6be resid5t 9
  ,canada4 ,": applica#1 ! ,,ccra w look
  at :e!r ? require;t has be5 met z an
  9dic,n (! 9dividual's 9t5;n 6p]man5tly
  s"e 8 or h] resid5tial ties ) ,canada
  at ! "t t he or %e left ,canada4

  ,simil>ly1 ! ,,ccra w take 96a3.t :e!r
  ! 9dividual 9=m$ any ,canadian
  resid5ts mak+ pay;ts 6! 9dividual t !
  9dividual 9t5d$ 62come a non-resid5t
  ^u l1v+ ,canada1 )! result t       #ai
         ,,it-#bba;,r#c-,3solid      b#d
  c]ta9 pay;ts 79clud+ 9t]e/1 divid5d1
  r5t & p5.n pay;ts7 made 6! 9dividual
  af t "t mi<t 2 subject 6)hold+ tax "u
  ,"p ,,xiii (! ,act4

      ,regul>;y & ,l5g? ( ,visits
        6,canada 7p>agraph #ac7
    
#ac4 ,": an 9dividual l1ves ,canada &
  p]man5tly s"es all ( 8 or h]
  resid5tial ties ) ,canada1 !
  9dividual's resid5cy /atus = tax
  purposes w n 2 a6ect$ 0o3a.nal return
  visits 6,canada1 :e!r = p]sonal or
  busi;s r1sons4 ,h["e1 ": s* visits >e
  m ?an o3a.nal 7"picul>ly ": ! visits
  o3ur on a regul> basis71 &! 9dividual
  has ma9ta9$ "s second>y resid5tial
  ties ) ,canada1 ? factor w 2 tak5
  96a3.t 9 evaluat+ ! signific.e ( ^?
  rema9+ ties4


                                     #bj
       ,resid5tial ,ties ,else":     c#d
             7p>agraph #ad7
    
#ad4 ,": an 9dividual l1ves ,canada &
  purports 62come a non-resid5t1 b does
  n e/abli% significant resid5tial ties
  \tside ,canada1 ! 9dividual's rema9+
  resid5tial ties ) ,canada1 if any1 may
  take on grt] signific.e &! 9dividual
  may 3t9ue 6be resid5t 9 ,canada4
  ,h["e1 ! fact t an 9dividual e/abli%es
  significant resid5tial ties abroad
  does n1 9 & 0xf1 m1n t ! 9dividual is
  no l;g] resid5t 9 ,canada1 z ! ,c\rts
  h held t x is possi# = an 9dividual
  6be resid5t 9 m ?an "o place at ! same
  "t = tax purposes 7see p>agraphs #bd
  6#bf74

       ,date ,non-,resid5t ,/atus
        ,acquir$ 7p>agraph #ae7
    
#ae4 ,x is a "q ( fact 6be decid$ )
  reg>d 6all (! circum/.es (! case on
  :at date a ,canadian resid5t       #ba
         ,,it-#bba;,r#c-,3solid      d#d
  9dividual l1v+ ,canada 2comes a non-
  resid5t = tax purposes4 ,g5],y1 !
  ,,ccra w 3sid] ! appropriate date 6be
  ! date on : ! 9dividual s"es all ( 8
  or h] resid5tial ties ) ,canada1 : w
  usu,y co9cide )! late/ (! dates on :
  7a7 ! 9dividual l1ves ,canada1
  7b7 ! 9dividual's sp\se or -mon law
    "pn] &/or dep5dants l1ve ,canada 7if
    applica#71 or
  7c7 ! 9dividual 2comes a resid5t (!
    c.try 6: he or %e is immigrat+4
  
  ,an excep;n 6? w o3ur ": ! 9dividual 0
  resid5t 9 ano!r c.try prior 65t]+
  ,canada & is l1v+ 6re-e/abli% 8 or h]
  resid;e 9 t c.try4 ,9 ? case1 !
  9dividual w g5],y 2come a non-resid5t
  on ! date he or %e l1ves ,canada1 ev5
  if1 = example1 8 or h] sp\se or -mon
  law "pn] rema9s tempor>ily 2h 9
  ,canada 64pose ( _! dwell+ place 9
  ,canada or s t _! dep5dants may -plete
  a s*ool ye> alr 9 progress4        #bb
        ,factual ,resid;e--,5t]+     e#d
                ,canada
    
     ,e/abli%+ ,resid5tial ,ties 9
       ,canada 7p>agraphs #af-ag7
    
#af4 ,! resid;e /atus ( an 9dividual is
  alw a "q ( fact 6be det]m9$ 0tak+
  96a3.t all (! circum/.es (! 9dividual4
  ,! mo/ important factor 9 det]m9+ :e!r
  or n an 9dividual 5t]+ ,canada 2comes
  resid5t 9 ,canada = tax purposes is
  :e!r or n ! 9dividual e/abli%es
  resid5tial ties ) ,canada4 ,g5],y1 !
  -;ts f.d 9 p>agraphs #e 6#i ) respect
  6! resid5tial ties ( 9dividuals l1v+
  ,canada >e equ,y applica# 69dividuals
  5t]+ ,canada4 ,z 4cuss$ 9 p>agraph #e1
  an 9dividual's sp\se or -mon-law "pn]1
  dep5dants1 & dwell+ place1 if locat$ 9
  ,canada1 w alm alw 3/itute significant
  ties ) ,canada4 ,9 a4i;n1 ! ,,ccra
  3sid]s t ": an 9dividual 5t]+ ,canada
  applies =& obta9s l&$ immigrant /atus
  & prov9cial h1l? cov]age1 ^!       #bc
         ,,it-#bba;,r#c-,3solid      f#d
  ties w usu,y 3/itute significant
  resid5tial ties ) ,canada4 ,?us1
  except 9 excep;nal circum/.es1 ": l&$
  immigrant /atus & prov9cial h1l?
  cov]age h be5 acquir$1 ! 9dividual w 2
  det]m9$ 6be resid5t 9 ,canada4
#ag4 ,al? a dwell+ place 9 ,canada w
  usu,y 2 a significant resid5tial tie )
  ,canada1 ": an 9dividual l1ses s* a
  dwell+ place 6a ?ird "py1 ! dwell+
  place may n 2 3sid]$ 6be a significant
  resid5tial tie ) ,canada except :5
  tak5 tgr ) o!r resid5tial ties 7see
  p>agraph #f74 ,= example1 a non-
  resid5t 9dividual mi<t acquire a
  dwell+ place 9 ,canada =! purpose (
  resid+ 9 t dwell+ place ^u 8 or h]
  retire;t at "s po9t 9 ! future4 ,if !
  9dividual 7 6l1se ! dwell+ place 6a
  ?ird "py dur+ ! p]iod ( "t 2t acquir+
  ! dwell+ place & resid+
--------------------------------------#e
  "!1 !n1 un.s ! 9dividual _h o!r
  resid5tial ties 6,canada1 !        #bd
         ,,it-#bba;,r#c-,3solid      a#e
  dwell+ place wd n 2 a significant
  resid5tial tie ) ,canada dur+ t p]iod
  ( "t4

  ,g5],y1 a l1se 6a ?ird "py wd h 6be on
  >m's l5g? t]ms & 3di;ns =a dwell+
  place locat$ 9 ,canada n 6be 3sid]$ a
  significant resid5tial tie ) ,canada1
  z 4cuss$ 9 p>agraph #f4 ,h["e1 9 c]ta9
  situ,ns1 "picul>ly ": ! non-resid5t
  9dividual acquir+ ! dwell+ place has
  n"e previ\sly be5 resid5t 9 ,canada1 a
  dwell+ place t is l1s$ on non->m's
  l5g? t]ms & 3di;ns 6a ?ird "py 7o!r
  ?an ! 9dividual's sp\se1 -mon-law
  "pn]1 or dep5dant71 may n 2 3sid]$ 6be
  a significant resid5tial tie )
  ,canada4 ,= example1 ": a non-resid5t
  9dividual ) no exi/+ resid5tial ties )
  ,canada acquires a dwell+ place 9
  ,canada & l1ses t dwell+ place 6his or
  h] sibl+ 7or 6"s o!r relative o!r ?an
  a sp\se1 -mon-law "pn]1 or dep5dant7
  =a r5t t is sub/anti,y l[] ?an !   #be
         ,,it-#bba;,r#c-,3solid      b#e
  fair m>ket r5tal value (! prop]ty1 t
  dwell+ place w usu,y n 2 a significant
  resid5tial tie 6,canada = t 9dividual4

     ,date ,resid5t ,/atus ,acquir$
             7p>agraph #ah7
    
#ah4 ,": an 9dividual 5t]s ,canada &
  e/abli%es resid5tial ties ) ,canada z
  describ$ 9 p>agraphs #af & #ag1 !
  9dividual w g5],y 2 3sid]$ 6h 2come a
  resid5t ( ,canada = tax purposes on !
  date he or %e 5t]$ ,canada 7b see
  p>agraph #bj = -;ts on soj\rn]s74

      ,deem$ ,resid5ts ( ,canada--
       ,subsec;n #bej7#a7 (! ,act
    
      ,subsec;n #bej7#a7 (! ,act--
        ,ov]view 7p>agraph #ai7
    
#ai4 ,an 9dividual :o is resid5t 9
  ,canada on ! basis (! factors 4cuss$ 9
  p>agraphs #d 6#i or p>agraphs      #bf
         ,,it-#bba;,r#c-,3solid      c#e
  #af & #ag--t is1 a factual resid5t (
  ,canada--_c 2 a deem$ resid5t (
  ,canada "u subsec;n #bej7#a7 (! ,act4
  ,?us1 subsec;n #bej7#a7 (! ,act does n
  h any applic,n until x has be5 det]m9$
  t ! 9dividual is n factu,y resid5t 9
  ,canada4 ,! 4t9c;n 2t factual resid5t
  /atus & deem$ resid5t /atus c>ries ) x
  v>y+1 b significant1 tax 3sequ;es1 due
  6! import.e ( resid;e /atus =
  prov9cial tax purposes &! possi#
  impact ( sec;n #aad (! ,act 7see
  p>agraph #bj &! curr5t v].n (
  ,9t]pret,n ,bullet9 ,,it-#bfb1 ,losses
  ( ,non-,resid5ts & ,"p-,ye>
  ,resid5ts74 ,am;g o!r ?+s1 2c an
  9dividual :o is deem$ 6be resid5t 9
  ,canada "u subsec;n #bej7#a7 (! ,act w
  n 2 resid5t 9 a "picul> prov9ce =
  prov9cial tax purposes 7z he or %e is
  n factu,y resid5t 9 ,canada--b see !
  4cus.n immly 2l reg>d+ ! situ,n (
  deem$ resid5ts ( ,quebec71
                                     #bg
         ,,it-#bba;,r#c-,3solid      d#e
  7a7 ! 9dividual w 2 requir$ 6pay !
    f$]al surtax 9 a3ord.e ) subsec;n
    #abj7#a7 (! ,act1 : may 2 hi<] or
    l[] ?an :at ! 9dividual wd pay z
    prov9cial tax if he or %e 7 resid5t
    9 a "picul> prov9ce1
  7b7 he or %e w n 2 5titl$ 6any
    prov9cial tax cr$its 7refunda# or
    o!rwise7 t mi<t o!rwise 2 availa# 6!
    9dividual 7= example1 "s prov9ces
    provide tax cr$its ) respect
    6prop]ty taxes or r5tal co/s
    associat$ ) an 9dividual's prim>y
    dwell+ place71 &
  7c7 he or %e w n 2 5titl$ 6any direct1
    tax-bas$1 prov9cial b5efits 7=
    example1 prov9cial pay;ts 9 respect
    ( dep5d5t *n or 9firm family
    memb]s74
  
  ,an 9dividual :o resides 9 ! prov9ce (
  ,quebec immly prior 6l1v+ ,canada1 &
  :o is deem$ 6be resid5t 9 ,canada "u
  subsec;n #bej7#a7 (! ,act1 may 2   #bh
         ,,it-#bba;,r#c-,3solid      e#e
  deem$ 6be a resid5t ( ,quebec "u !
  laws ( t prov9ce :ile abroad4 ,an
  9dividual :o is requir$ 6pay bo? !
  ,quebec prov9cial tax &! f$]al surtax
  may apply 6! ,,ccra = relief f ! f$]al
  surtax at ! "t ( fil+ 8 or h] return4

      ,soj\rn]s 7p>agraphs #bj-ba7
    
#bj4 ,an 9dividual :o has n e/abli%$
  su6ici5t resid5tial ties ) ,canada 6be
  3sid]$ factu,y resid5t 9 ,canada1 b :o
  soj\rns 7t is1 is tempor>ily pres5t7 9
  ,canada =a total ( #ahc "ds or m 9 any
  cal5d> ye>1 is deem$ 6be resid5t 9
  ,canada =! 5tire ye>1 "u p>agraph
  #bej7#a77a7 (! ,act4 ,z a result1 an
  9dividual :o soj\rns 9 ,canada =a
  total ( #ahc "ds 7or m7 is tax$
  di6]5tly "u ! ,act ?an an 9dividual :o
  is factu,y resid5t 9 ,canada "?\t !
  same p]iod ( "t & has subsequ5tly
  2come a non-resid5t4 ,9 "picul>1 ":as
  an 9dividual :o is resid5t 9       #bi
         ,,it-#bba;,r#c-,3solid      f#e
  ,canada = "p (a ye> is only tax$ on 8
  or h] _wwide 9come = t "p (! ye>1 9
  a3ord.e )! rules "u sec;n #aad (!
  ,act1 ! 9dividual :o is deem$ 6be
  resid5t 9 ,canada pursuant 6p>agraph
  #bej7#a77a7 (! ,act is lia# = tax on 8
  or h] _wwide 9come "?\t ! ye>4
#ba4 ,! ,,ccra 3sid]s any "p (a "d 6be a
  8"d0 =! purpose ( det]m9+ ! numb] (
  "ds t an 9dividual has soj\rn$ 9
  ,canada 9 a cal5d> ye>4 ,h["e1 x is a
  "q ( fact :e!r an 9dividual :o is n
  resid5t 9 ,canada is 8soj\rn+0 9
  ,canada4 ,an 9dividual is n
  automatic,y 3sid]$ 6be 8soj\rn+0 9
  ,canada = e "d 7or "p "d7 t ! p]son is
  pres5t 9 ,canada2 ! nature ( ea*
  "picul> /ay m/ 2 det]m9$ sep>ately4
  ,to 8soj\rn0 m1ns 6make a tempor>y /ay
  9 ! s5se ( e/abli%+ a tempor>y
  resid;e1 al? ! /ay may 2 ( v %ort
  dur,n4 ,= example1 if an 9dividual is
  -mut+ 6,canada = 8 or h] employ;t &
  return+ ea* ni<t 6his or h]        #cj
         ,,it-#bba;,r#c-,3solid      g#e
  normal place ( resid;e \tside (
  ,canada1 ! 9dividual is n 8soj\rn+0 9
  ,canada4 ,on ! o!r h&1 if ! same
  9dividual 7 6vac,n 9 ,canada1 !n he or
  %e wd 2 8soj\rn+0 9 ,canada & ea* "d
  7or "p "d7 ( t "picul> "t p]iod 7!
  l5g? (! vac,n7 wd 2
--------------------------------------#f
  c.t$ 9 det]m9+ ! applic,n ( p>agraph
  #bej7#a77a7 (! ,act4

         ,o!r ,deem$ ,resid5ts
           7p>agraphs #bb-bc7
    
#bb4 ,9 a4i;n 69dividuals soj\rn+ 9
  ,canada =a total ( #ahc "ds 7or m7 9
  any cal5d> ye> 7see p>agraphs #bj &
  #ba71 subsec;n #bej7#a7 (! ,act 5sures
  t any p]son 7o!r ?an a factual resid5t
  ( ,canada7 :o is 9clud$ 9 any "o (!
  categories describ$ 2l1 is deem$ 6be a
  resid5t ( ,canada4 ,^! categories >e3
  7a7 p]sons :o 7 memb]s (! ,canadian
    ,=ces at any "t 9 ! ye>2         #ca
         ,,it-#bba;,r#c-,3solid      a#f
  7b7 p]sons :o 7 (fic]s or s]vants (
    ,canada or a prov9ce1 at any "t 9 !
    ye>1 :o rcvd repres5t,n all[.es or
    :o 7 factu,y or deem$ resid5t 9
    ,canada immly prior 6_! appo9t;t or
    employ;t 0,canada or ! prov9ce2
  7c7 p]sons :o p]=m$ s]vices1 at any "t
    9 ! ye>1 \tside ,canada "u an
    9t]n,nal develop;t assi/.e program
    (! ,canadian ,9t]n,nal ,develop;t
    ,ag5cy describ$ 9 sec;n #cdjj (!
    ,9come ,tax ,regul,ns1 provid$ !y 7
    ei factu,y or deem$ resid5t 9
    ,canada at any "t 9 ! ?ree mon?
    p]iod prior 6! "d ! s]vices -m;ed2
  7d7 p]sons :o w]e1 at any "t 9 ! ye>1
    memb]s (! ov]s1s ,canadian ,=ces
    s*ool /aff :o h fil$ _! returns =!
    ye> on ! basis t !y 7 resid5t 9
    ,canada "?\t ! p]iod dur+ : !y 7 s*
    memb]s2
  7e7 p]sons :o 7 at any "t 9 ! ye> a *
    (1 & dep5d5t = support on1 an
    9dividual describ$ 9 7a7 to      #cb
         ,,it-#bba;,r#c-,3solid      b#f
    7d71 & ^: 9come =! ye> did n exce$
    an am.t (! p]son's basic p]sonal tax
    cr$it =! ye>2 &
  7f7 p]sons :o at any "t 9 ! ye> w]e1
    "u an agree;t or a 3v5;n 79clud+ a
    tax tr1ty7 2t ,canada & ano!r c.try1
    5titl$ 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 &
    7;i7 ! exemp;n "u ! agree;t or 3v5;n
      applies 6all or sub/anti,y all (
      _! 9come f all s\rces 7t is1 !y >e
      subject 6tax 9 ! o!r c.try on less
      ?an #aj@3p ( _! 9come z a result
      (! exemp;n71 &
    7;ii7 ! p]sons 7 5titl$ 6! exemp;n
      2c !y 7 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
#bc4 ,an 9dividual :o is n factu,y
  resid5t 9 ,canada1 b :o is ref]r$ 6in
  7a7 to 7f7 ( p>agraph #bb1 is      #cc
         ,,it-#bba;,r#c-,3solid      c#f
  deem$ 6be resid5t 9 ,canada reg>d.s (
  ": t 9dividual lives or p]=ms s]vices4
  ,an 9dividual :o c1ses 6be describ$ 9
  7a7 to 7e7 ( p>agraph #bb at a "picul>
  date 9 ! ye> w 2 deem$ 6be resid5t 9
  ,canada only 6t date4 ,"!af1 resid;e w
  dep5d on ! factors \tl9$ 9 p>agraphs
  #d 6#ad4

        ,deem$ ,non-,resid5ts--
       ,subsec;n #bej7#e7 (! ,act
    
     ,applic,n ( ,subsec;n #bej7#e7
         (! ,act 7p>agraph #bd7
    
#bd4 ,an 9dividual :o is o!rwise resid5t
  9 ,canada = purposes (! ,act 7:e!r
  factual or deem$--see p>agraphs #d
  6#bc71 & :o1 at a giv5 "t1 is resid5t
  9 ano!r c.try = purposes (a tax tr1ty
  2t ,canada & t c.try 7see p>agraphs
  #be & #bf71 is deem$ n 6be resid5t 9
  ,canada at t "t1 pursuant 6subsec;n
  #bej7#e7 (! ,act4 ,! 9dividual     #cd
         ,,it-#bba;,r#c-,3solid      d#f
  is tr1t$ z a non-resid5t = all
  purposes (! ,act1 9clud+ ! provi.ns
  deem+ an 9dividual 64pose ( 8 or h]
  prop]ty ^u c1s+ 6be resid5t 9 ,canada
  &! ,"p ,,xiii )hold+ tax provi.ns1 f !
  date t subsec;n #bej7#e7 (! ,act
  applies 6! 9dividual4 ,subsec;n
  #bej7#e7 (! ,act does n apply 6an
  9dividual :o 0 resid5t 9 ano!r c.try =
  tr1ty purposes1 b o!rwise resid5t 9
  ,canada1 on ,febru>y #bd1 #aiih1 z l;g
  z ! 9dividual has ma9ta9$ ? 8dual0
  resid;e /atus 3t9u\sly s9ce t "t4

     ,! 8,tie-,br1k] ,rules0 9 ,tax
        ,tr1ties 7p>agraph #be7
    
#be4 ,an 9dividual :o is a resid5t (
  ,canada = purposes (! ,act is a
  resid5t ( ,canada = purposes (
  p>agraph #a (! ,resid;e ,>ticle ( any
  mod]n tax tr1ty 2t ,canada & ano!r
  c.try2 s* an 9dividual may al 2 a
  resid5t (! o!r c.try = purposes    #ce
         ,,it-#bba;,r#c-,3solid      e#f
  (! same p>agraph 9 ! same tr1ty4 ,9 ?
  situ,n1 ! ,resid;e ,>ticle 9 ! tax
  tr1ty w provide 8tie br1k] rules0
  6det]m9e 9 : c.try ! 9dividual w 2
  resid5t = purposes (! o!r provi.ns (!
  tr1ty4 ,if1 at any "t1 s* 8tie br1k]
  rules0 apply & x is det]m9$ t an
  9dividual is a resid5t ( ano!r c.try =
  purposes (a tax tr1ty 2t ,canada & t
  c.try1 !n subsec;n #bej7#e7 (! ,act w
  deem ! 9dividual 6be a non-resid5t (
  ,canada = purposes (! ,act 7see
  p>agraph #bd74
--------------------------------------#g
      8,p]man5t ,home0 & 8,c5t] (
         ,vital ,9t]e/s0 ,te/s
             7p>agraph #bf7
    
#bf4 8,tie-br1k] rules0 >e f.d 9
  p>agraph #b ( ,>ticle ,,iv ( mo/ mod]n
  9come tax tr1ties4 ,usu,y1 ^! rules
  rely f/ on a 8p]man5t home0 te/
  6resolve ! resid;e issue4 ,g5],y1 !
  8p]man5t home0 te/ provides t an   #cf
         ,,it-#bba;,r#c-,3solid      a#g
  9dividual is resid5t = purposes (!
  tr1ty 9 ! c.try 9 : ! 9dividual has a
  p]man5t home availa# 6hm or h]4 ,a
  8p]man5t home0 7z t t]m is us$ 9 9come
  tax tr1ties7 may 2 any k9d ( dwell+
  place t ! 9dividual reta9s = 8 or h]
  p]man5t 7z oppos$ 6o3a.nal7 use1 :e!r
  t dwell+ place is r5t$ or pur*as$ or
  o!rwise o3upi$ on a p]man5t basis4
  ,"!=e1 an 9dividual may h two p]man5t
  homes :ile liv+ \tside ,canada 7=
  example1 a dwell+ place r5t$ 0!
  9dividual abroad &a prop]ty [n$ 0!
  9dividual 9 ,canada t 3t9ues 6be
  availa# = 8 or h] use1 s* z a home t
  is n l1s$ 6a ?ird "py on >m's l5g?
  t]ms & 3di;ns z describ$ 9 p>agraph
  #f7 &! 8p]man5t home0 te/ w n result 9
  a resid5cy det]m9,n4 ,": ? is ! case1
  ! 8tie-br1k] rules0 ( mo/ tr1ties !n
  ref] 6! 8c5t] ( vital 9t]e/s0 te/4

  ,! 8c5t] ( vital 9t]e/s0 te/ requires
  a close exam9,n (! 9dividual's     #cg
         ,,it-#bba;,r#c-,3solid      b#g
  p]sonal & economic ties ) ea* c.try 9
  "q1 9 ord] 6det]m9e ) : c.try ^? ties
  >e clos]4 ,! p]sonal & economic ties
  6be exam9$ >e simil> 6^? us$ 9 det]m9+
  factual resid;e = purposes ( ,canadian
  9come tax 7see especi,y p>agraphs #d
  6#i74 ,"! >e o!r te/s t w apply if !
  8c5t] ( vital 9t]e/s0 te/ is
  9conclusive4

       ,h[ 6,obta9 a ,det]m9,n (
            ,resid;e ,/atus
    
     ,9t]n,nal ,tax ,s]vices ,(fice
             7p>agraph #bg7
    
#bg4 ,taxpay]s requir+ fur!r g5]al 9=m,n
  ab h[ resid;e /atus is det]m9$ =
  purposes ( ,canadian 9come tax %d
  3tact ! ,9t]n,nal ,tax ,s]vices ,(fice
  7,,itso71 ,5quiries & ,adju/;ts
  ,divi.n1 at #a-hjj-bfg-eagg 7toll free
  9 ,canada &! ,unit$ ,/ates71 or
  7#fac7 #ieb-cgda 7= s]vice 9       #ch
         ,,it-#bba;,r#c-,3solid      c#g
  ,5gli%71 or 7#fac7 #ied-acfh 7= s]vice
  9 ,fr5*74 ,writt5 5quiries %d 2
  a4ress$ to

  ,9t]n,nal ,tax ,s]vices ,(fice
  #bbjd ,walkley ,rd4
  ,ottawa1 ,ont>io
  ,k#a;,a #a;,a#h
  
  ,taxpay]s :o plan 6l1ve or h left
  ,canada1 ei p]man5tly or tempor>ily1
  %d 3sid] -plet+ ,=m ,,nr#gc1 ,det]m9,n
  ( ,resid5cy ,/atus 7,l1v+ ,canada71 :
  c 2 f.d on ! ,,ccra's website
  7_+www.ccra.gc.ca_:7 or ord]$ f any
  ,tax ,s]vices ,(fice4 ,taxpay]s :o h
  5t]$ or soj\rn$ 9 ,canada dur+ ! ye>
  %d 3sid] -plet+ ,=m ,,nr#gd1 ,det]m9,n
  ( ,resid5cy ,/atus 7,5t]+ ,canada71 :
  c 2 simil>ly obta9$4 ,once -plet$1 ,=m
  ,,nr#gc or ,,nr#gd1 z applica#1 %d 2
  mail$ 6! a4ress giv5 abv or fax$ to
  7#fac7 #ida-beje4 ,9 mo/ cases1 !
  ,,ccra w 2 a# 6provide an op9ion   #ci
         ,,it-#bba;,r#c-,3solid      d#g
  reg>d+ a taxpay]'s resid;e /atus f !
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