Deemed residents of Canada

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


Are you a deemed resident of Canada?

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


If you are a deemed resident of Canada, and also establish residential ties in a country with which Canada has a tax treaty and you are considered to be a resident of that country for the purposes of that tax treaty, you may be considered a deemed non-resident of Canada for income tax purposes.

You become a deemed non-resident of Canada when your ties with the other country become such that, under the tax treaty with which Canada has with the other country, you would be considered a resident of that other country and not Canada.

As a deemed non-resident of Canada, the same rules apply to you as a non-resident of Canada.

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:

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

Your tax obligations

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


You are a member of the Canadian Forces. During the year, you were posted to the U.S. for 3 years. Before leaving, you sold your house in Canada, cancelled your memberships in various organizations, and severed all residential ties with Canada.

The CRA considers you to be a deemed resident of Canada for income tax purposes. When you file your income tax return for the year, you will report your income from all sources both inside and outside Canada and claim all deductions, federal non-refundable tax credits, and federal refundable tax credits that apply to you.

Filing your income tax return

If you are a deemed resident of Canada for the year, you may have to file a Canadian income tax return for that year. For more information, see Do you have to file a return.

Which income tax package should you use?

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

Did you live in Quebec just before you left Canada?

In addition to being considered a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. If this is the case, you may have to pay Quebec income tax while you are serving abroad. For example, if you are a deemed resident of Canada and you were at any time in the year an agent-general, an officer, or a servant of the Province of Quebec and you were a resident of that province just before your appointment or employment with that province, you must pay Quebec income tax.

To avoid double taxation (surtax for non-residents and deemed residents of Canada plus Quebec provincial income tax), attach a note to your federal return telling the CRA all of the following:

For more information, contact the Canada Revenue Agency.

The Province of Quebec also grants relief to certain taxpayers who were deemed residents of Canada and Quebec. This includes deemed residents of Canada who are members of the Canadian Forces or at any time in the year an ambassador, minister, high commissioner, officer, or servant of Canada, and who were also deemed residents of Quebec. For more information, contact Revenu Québec.

Filing due date

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


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.

Entitlements to benefits

Canada child benefit

If you are eligible to receive the Canada child benefit (CCB), you will continue to receive it but you are not eligible for any related provincial or territorial benefits during your absence from Canada.

You will have to file a return each year so the CRA can calculate your CCB. If you have a spouse or common-law partner who is a deemed or factual resident, they will also have to file a return each year.

If your spouse or common-law partner is a non-resident of Canada, they will have to file Form CTB9, Income of Non-Resident Spouse or Common-Law Partner for the Canada child benefit.

If you have a child while outside Canada, you can apply for the CCB by sending the CRA a completed Form RC66, Canada Child Benefits Application (includes federal, provincial, and territorial programs). For more information, see Booklet T4114, Canada Child Benefit and related provincial and territorial programs

Forms and publications

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