Determining your residency status

Under Canada's tax system, your income tax obligations to Canada are based on your residency status. You need to know your residency status before you can know what your tax responsibilities and filing requirements to Canada are.

To determine your residency status, all of the relevant facts in your case must be considered, including residential ties with Canada and the length of time, purpose, intent, and continuity of the stay while living inside and outside Canada.

The following steps can help you determine your residency status for income tax purposes and your tax obligations to Canada.

Step 1: Determine if you have residential ties with Canada

The most important thing to consider when determining your residency status in Canada for income tax purposes is whether or not you maintain, or you establish, significant residential ties with Canada.

Significant residential ties to Canada include:

Secondary residential ties that may be relevant include:

The information above is general in nature. For more information on your residential ties, see Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status.

Step 2: Determine your residency status and its tax implications

Your residency status if you left Canada

Your residency status if you entered Canada

Your residency status if you normally, customarily, or routinely live in another country

If you want the Canada Revenue Agency's opinion on your residency 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 address indicated on the form. To get the most accurate opinion from the CRA, provide as many details as possible on your form.

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