Determining Your Residency Status

Your tax responsibilities and filing requirements to Canada are based on your residency status. When determining your residency status in Canada for income tax purposes, CRA will consider whether or not you maintain, or you establish, residential ties with Canada.

• Significant residential ties with Canada include:

• a home in Canada

• a spouse or common-law partner in Canada

• dependants in Canada

• 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

• health insurance with a Canadian province or territory

 See details in  Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status.