The definition of a tax resident in Canada is not directly related to one's immigration status, but is primarily determined based on the following criteria:

• If an individual resides in Canada for 183 days or more during the tax year, they are considered a tax resident.

• If the individual resides in Canada for less than 183 days during the tax year, their status as a tax resident is determined based on whether they have sufficient "residential ties" in Canada:

  Primary residential ties:

  • Whether the individual has a dwelling in Canada (which can be a rented house or owned property).

  • Whether the individual's spouse and family reside in Canada.

  Secondary residential ties:

  • Whether the individual owns personal property in Canada (e.g., car, furniture, etc.).

  • Whether the individual has social ties in Canada (e.g., membership in recreational or religious organizations).

  • Whether the individual has economic ties to Canada (e.g., Canadian bank debit or credit cards).

  • Whether the individual holds a Canadian driver's license, passport, or local health insurance.

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If you are still uncertain about your tax residency status, it is recommended that you consult with us, or file form NR73 (to change from tax resident to non-resident) or NR74 (to change from non-resident to tax resident) to request a determination from the tax authorities.