How to determine if you are tax resident of Canada?

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2014-02-12 18:03

You were a non-resident of Canada for tax purposes in 2013 if one of the following situations applies to you:

  • you did not have significant residential ties in Canada and you lived outside Canada throughout the year, except if you were a deemed resident of Canada. For example, you could be a deemed resident of Canada if you were an employee of the Government of Canada posted abroad. For more information, go to Individuals - Leaving or entering Canada and non-residents;
  • you did not have significant residential ties in Canada and you stayed in Canada for less than 183 days in the year. Any day or part of a day spent in Canada counts as a day. If you lived in the United States and commuted to work in Canada, do not include commuting days in the calculation; or
  • you were deemed not to be resident in Canada under the Income Tax Act because of the provisions of a tax treaty Canada has with another country.

Please refer to this link:

http://www.cra-arc.gc.ca/E/pub/tg/t4058/t4058-e.html#P83_5491

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