If you're an international student studying in Canada, you may have to file a Canadian income tax return. You must determine your residency status to know how you will be taxed in Canada.
For income tax purposes, international students studying in Canada are considered to be one of the following types of residents:
Residency status is based on the residential ties you have with Canada.
Residential ties may include:
Other ties that may be relevant include:
For more information, see IT-221, Determination of an Individual's Residence Status.
If you would like an opinion about your residency status, complete and submit Form NR74, Determination of Residency Status (Entering Canada).
In general, you probably have not established significant residential ties with Canada if you:
However, many international students who study or carry on research in Canada do establish significant residential ties with Canada because they're often supported by Canadian-source grants that cover several years of study or research.
You are a resident of Canada for tax purposes if you establish significant residential ties with Canada.
You are a non-resident of Canada for tax purposes if you do not establish significant residential ties with Canada and you're here for less than 183 days during the year.
If you do not establish significant residential ties with Canada, you may be a deemed resident of Canada for tax purposes if you:
Your residency status determines your income tax return filing requirements in Canada: