Canada Revenue Agency
www.cra.gc.ca
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Residency - Individuals
Under Canada's tax system, your liability for income tax in Canada is based on your status as a resident or non-resident of Canada. Your residence status must be established before your tax liability to Canada can be determined.
A determination of residence status can only be made after all the factors have been considered. Your circumstances have to be reviewed in their entirety to get an accurate picture of your residence status.
The residential ties you have or establish in Canada are a major factor in determining residence status. Residential ties to Canada include:
- a home in Canada;
- a spouse or common-law partner or dependants in Canada;
- personal property in Canada, such as a car or furniture;
- social ties in Canada; and
- economic ties in Canada.
Other ties that may be relevant include:
- a Canadian driver's licence;
- Canadian bank accounts or credit cards; and
- health insurance with a Canadian province or territory.
Residential ties that you maintain or establish in another country may also be relevant.
Special rules may apply in the following circumstances:
- You established residential ties in Canada and became a resident of Canada. If this is your situation, see Newcomers to Canada (immigrants).
- You severed your residential ties in Canada and have ceased to be a resident of Canada. If this is your situation, see Leaving Canada (emigrants).
- You do not have residential ties in Canada and you stayed in Canada for 183 or more days in the year. If this is the case, you may be a deemed resident of Canada.
- You are a government employee outside Canada, which includes members of the Canadian Forces serving outside of Canada.
- You are a resident of another country and do not have residential ties in Canada. If this is the case, see Non-residents of Canada.
The above information is of a general nature. For more detailed information on residency status, see Interpretation Bulletin IT-221, Determination of an Individual's Residence Status.
Your residence status affects your Canadian tax liability and filing obligations. If you want our opinion about your residence status, complete either Form NR74, Determination of Residency Status (Entering Canada) or Form NR73, Determination of Residency Status (Leaving Canada), whichever applies, and send it to the International Tax Services Office. You must give us as much details as possible on your form so that we can give you our most accurate opinion.
After your residence status has been established, you can get information on your Canadian tax liability and filing requirements on our international and non-resident taxes pages.
