Resident of Canada
👉 You become a resident of Canada for income tax purposes when you establish significant residential ties in Canada. You usually establish these ties on the date you arrive in Canada.
Residential ties
Residential ties in Canada include:
▪️ a home in Canada
▪️ a spouse or common-law partner (see the definitions in the Federal Income Tax and Benefit Guide) or dependants who move to Canada to live with you
▪️ personal property, such as a car or furniture
▪️ social ties in Canada
Other residential ties that may be relevant to determine your residency status include, but are not limited to, a 👉 Canadian driver's licence, 👉 Canadian bank accounts or credit cards, and health insurance with a Canadian province or territory.
If you are not sure if you are a resident of Canada for income tax purposes, complete 👉 Form NR74, Determination of Residency Status (Entering Canada). Send your form to the Canada Revenue Agency (CRA) as soon as possible to receive an opinion on your residency status before your return is due.
