Deemed residents

This page provides basic information about the tax rules that apply to you if you are a deemed resident of Canada for tax purposes. It will also help you understand your tax obligations to Canada.

Are you a deemed resident?

You are a deemed resident of Canada for tax purposes if you are in one of the following situations:

• You lived outside Canada during the tax year, and you are a government employee, a member of the Canadian Forces including their overseas school staff, or working under a Canadian International Development Agency (CIDA) program. This could also apply to the family members of an individual who is in one of these situations. For more information, see Government employees outside Canada.
• You sojourned in Canada for 183 days or more (the 183-day rule) in the tax year; do not have significant residential ties with Canada; and are not considered a resident of another country under the terms of a tax treaty between Canada and that country.

Note
If you are considered a resident of a country with which Canada has a tax treaty, you may be considered a deemed non-resident of Canada for tax purposes.

The 183-day rule

When you calculate the number of days you stayed in Canada during the tax year, include each day or part of a day that you stayed in Canada. These include:

• the days you attended a Canadian university or college;
• the days you worked in Canada; and
• the days you spent on vacation in Canada, including on weekend trips.

If you lived in the United States and commuted to work in Canada, do not include commuting days in the calculation.

What are residential ties?

Residential ties 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; and
• social 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.

For more information on residency status, see Residency - Individuals or Interpretation Bulletin IT-221, Determination of an Individual's Residence Status.

If you want an opinion about your residency status, complete and send us Form NR74, Determination of Residency Status (Entering Canada).

Your tax obligations

If you are a deemed resident of Canada for the tax year, you:

• may have to file a Canadian income tax return for that tax year (for more information, see "Do you have to file a return?" on page 7 of the General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada;
• must report world income (income from all sources, both inside and outside Canada) for the entire tax year;
• can claim all deductions and non-refundable tax credits that apply to you;
• are subject to federal tax and instead of paying provincial or territorial tax, you'll pay a federal surtax; and
• can claim all federal tax credits, but you cannot claim provincial or territorial tax credits.

Which tax package should you use?

For each tax year that you are a deemed resident of Canada for tax purposes, use the income tax and benefit package for non-residents and deemed residents of Canada.

Filing due date

Generally, your income tax return must be filed on or before:

• April 30 of the year after the tax year; or
• if you or your spouse or common-law partner carried on a business in Canada (other than a business whose expenditures are mainly in connection with a tax shelter), the return must be filed on or before June 15 of the year after the tax year.

Note
A balance of tax owing must be paid on or before April 30 of the year after the tax year, regardless of the due date of the tax return.

Forms and publications

• Income tax and benefit package (for non-residents and deemed residents of Canada)
• Interpretation Bulletin IT-221, Determination of an Individual's Residence Status