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Changing Tax Residency

Please note: Insights articles are general information for reference only, not tax, accounting, legal or investment advice. Tax law and government rules change, and the figures and rules in each article are as of its publication or update date. Every person’s and every company’s situation is different, so please consult a professional before making decisions.

  1. When Do You Become a Canadian Tax Resident?Residential ties (a home, spouse and children, economic ties), and why your landing date is not necessarily your residency date

    Updated 2026-11-054 min read

  2. Assets You Own Before Arriving: Your Cost Base Is Their Value on the Day You LandThe deemed acquisition rule, and why you should have your assets valued before you land

    Updated 2026-11-054 min read

  3. A Tax Checklist Before You LandAsset valuations, bank statements, proof for property and shares, and the documents to bring

    Updated 2026-11-055 min read

  4. Your First Year in Canada: How to File Your Tax ReturnPart-year residents, whether to report income from before you landed, and the credits you can claim

    Updated 2026-11-055 min read

  5. What Sheng Qian CPA Can Do for Newcomers and People Leaving Canada: Support on Arrival and on DepartureServices and fees for pre-landing planning, first-year returns, departure tax, non-resident rent and property sales; how to get started

    Updated 2026-11-054 min read

  6. Your First Year as a Tax Resident: Do You Need to File the T1135?The exemption for the year you first become a resident, and filing from the second year

    Updated 2026-11-054 min read

  7. Money You Bring Into Canada: Is It Taxable?The difference between principal and the returns it earns, and proof of the source of funds

    Updated 2026-11-054 min read

  8. Newcomer Benefits: Applying in Your First Year Is Separate from Filing Each YearThe Canada Child Benefit, the CGEB (formerly the GST/HST credit), the Ontario Trillium Benefit, and why you file even with zero income

    Updated 2026-11-055 min read

  9. Family Members Landing at Different Times: Who Is a Resident and How to FileDeciding residency and filing when family members arrive in Canada at different times

    Updated 2026-11-054 min read

  10. "Astronaut" Families: One Spouse in Canada, One in ChinaHow to file when spouses have different residency status, and the effect on benefits and residency

    Updated 2026-11-055 min read

  11. Are International Students Canadian Tax Residents?How residency is decided, whether you need to file, and what you can get back

    Updated 2026-11-054 min read

  12. You've Left Canada: Could the CRA Still Treat You as a Resident?Significant residential ties, the NR73 determination, and the treaty as the tie-breaker

    Updated 2026-11-055 min read

  13. What Is the "Departure Tax" When You Leave Canada?The deemed disposition of assets when you leave, which assets are included, and how to value them

    Updated 2026-11-055 min read

  14. Which Assets Are Not Deemed Sold When You Leave Canada?How Canadian real estate, RRSPs and similar assets are treated

    Updated 2026-11-054 min read

  15. Planning Before You Leave: A Checklist and How to Choose the TimingYour departure date, the order in which to deal with assets, what to arrange in advance

    Updated 2026-11-055 min read

  16. How to File Your Tax Return for the Year You LeaveThe part-year return, forms such as T1161 and T1243, deadlines

    Updated 2026-11-054 min read

  17. After You Leave: How to Report Rent from Your Canadian HomeWithholding on rent paid to non-residents, the section 216 return, NR4

    Updated 2026-11-054 min read

  18. Non-Residents Selling Canadian Property: The Clearance CertificateThe section 116 clearance certificate (T2062), withholding and timing

    Updated 2026-11-054 min read

  19. After You Leave: What Happens to Your RRSP and TFSA?The rules while you are a non-resident, withholding on withdrawals

    Updated 2026-11-055 min read

  20. After You Leave: What Happens to the Canada Child Benefit, CPP and OAS?How each benefit works for non-residents

    Updated 2026-11-054 min read

  21. Coming Back: Becoming a Canadian Resident AgainThe cost base of your assets when you return, and how your earlier departure is treated

    Updated 2026-11-054 min read

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