Tax residency

How long do I have to be outside of Canada to be a non-resident? And how long can I spend in Canada as a non-resident without becoming a resident?

In general, the number of days you are in Canada does not determine your tax residency as it is based on the overall facts and circumstances of your situation. If you are returning to Canada regularly (for example, every other weekend), you should discuss with your tax advisor as to the potential impact on your Canadian tax residency status.

However, if you are in Canada for more than 183 days in the calendar year as a non-resident, you may be subject to the deemed residency rules. If you are also a resident of a country with which Canada has a tax treaty, the treaty may be applicable in the determination of your tax residency status.

What if I have workdays in Canada after my move?

If you work in Canada after your move and as a non-resident of Canada, compensation for those workdays will be considered Canadian sourced income and taxable in Canada the same way. If your new country has a tax treaty with Canada, that may impact its taxability in Canada.

My spouse is remaining in Canada after I relocate, the CRA says that makes me a tax resident, is this correct?

While a spouse is a primary residential tie and the CRA agents will generally default to assuming you are a tax resident of Canada if your spouse remains in Canada, it is not definitive and there may be cases where you could be a non-resident of Canada for tax purposes while your spouse is a resident, although this is not the norm.

As Canadian tax residency determination can be complex and dependent on your personal facts and circumstances, you should consult with your tax advisor.