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, residential ties with Canada.
Significant residential ties to Canada include:
Secondary residential ties that may be relevant include:
- personal property in Canada, such as a car or furniture;
- social ties in Canada, such as memberships in Canadian recreational or religious organizations;
- economic ties in Canada, such as Canadian bank accounts or credit cards;
- a Canadian driver’s licence;
- a Canadian passport; and
- Health insurance with a Canadian province or territory.
To determine residence status, all of the relevant facts in each case must be considered, including residential ties with Canada and length of time, object, intent, and continuity while living inside and outside Canada. For more information on your residential ties, see Income Tax Folio S5-F1-C1, Determining an Individual’s Residence Status.
