(UA) IT/Tech Ukrainians in Canada
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As a Canadian, there are rare scenarios where you are considered a tax resident of Canada despite spending the majority of your days in the US such as being a government employee or have significant residential ties. Most TN holders can simply determine their residency by whether they’ve spent at least 183 days in Canada.
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Так це те саме що я кинув You dispose of or give up your home in Canada and establish a permanent home in another country Your spouse or common-law partner or dependants leave Canada You dispose of personal property and break social ties in Canada, and acquire or establish them in another country
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On the US side, this 183 day rule-of-thumb has a proper name called the Substantial Presence Test. It’s actually a little bit more convoluted than 183 days in a calendar year but as a rule-of-thumb just ask yourself “did I spend most of the tax year in the US?”.
