Government employees outside Canada

This page provides tax information to federal and provincial government employees who are posted abroad, as well as to members of their families.

Residency status

Government employees posted outside Canada are usually factual residents of Canada or deemed residents of Canada for income tax purposes.

Factual residents

You may be a factual resident of Canada for income tax purposes if you keep residential ties with Canada while living abroad.

The term factual resident means that although you are not in Canada, you are still considered a resident of Canada for income tax purposes.

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

Deemed residents

You may be a deemed resident of Canada for income tax purposes if you have severed residential ties with Canada and you were one of the following:

What are residential ties?

Residential ties may include:

Secondary residential ties that may be relevant include:

For more information on residency status, see Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status.

If you want an opinion about your residency status, complete and send Form NR73, Determination of Residency Status (leaving Canada) to the CRA.

Your tax obligations

As a factual resident you:

For more information, see the Federal Income Tax and Benefit Guide.

As a deemed resident you:

Which income tax package should you use?

If you are a factual resident, for the tax year you leave Canada and for all following years that you are outside Canada, use the income tax package for the province or territory where you keep residential ties.

If you are a deemed resident, for the tax year you leave Canada and for all following years that you are outside Canada, 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:

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.

Canada child benefit

If you are eligible to receive the Canada child benefit (CCB), you will continue to receive the CCB during your absence from Canada. However, to make sure your payments are not interrupted, you must file an income tax return for each year, so your CCB can be calculated.

Notes

If you have a spouse or common-law partner who is a factual or deemed resident, they must also file an income tax return each year.

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

If you have a child while outside Canada, you can apply for the CCB for this child by sending the Canada Revenue Agency a completed Form RC66, Canada Child Benefits Application (includes federal, provincial, and territorial programs).

Canadian Forces overseas school staff

If you severed your residential ties with Canada, you became a non-resident of Canada for income tax purposes on the date you left Canada. If this is your case:

However, you can choose to file your income tax return as a deemed resident of Canada while you are serving abroad. If you choose to do so:

Forms and publications

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