Non-Resident Taxes

Are you a non-resident of Canada for tax purposes?

For some people, it can be a little confusing to first figure out if you are a resident of Canada or not. To make it a little easier we have broken it down for you.
According to the CRA, you are a non-resident of Canada if the following situations apply to you:
• You live in Canada from time to time but you do not have any residential ties* in Canada and
• You stayed in Canada for less than 183 days in the previous year or
• You live outside Canada throughout the entire tax year.
If the above points apply to you then you are generally considered as a non-resident.

*What are residential ties?

If you have ties in Canada then you are considered a resident for tax purposes. There are primary ties and secondary ties.

Primary residential ties: If you have a primary residence in Canada, a spouse or common-law partner in Canada, or a dependent living in Canada then you are considered a resident for tax purposes.

Secondary ties: if you have a Driver’s license, Health Card, Furniture and Clothing, Bank account, Credit card, vehicles, pets, memberships in clubs, Pension plan, RRSP’s and TFSA, or other personal possessions in Canada then you MAY be considered a resident of Canada for tax purposes.

Secondary ties are always considered similar to a weighing scale, you are considered a resident depending on whichever country you have more ties.

Let Sun Tax Accounting Inc. team help you with your taxation needs if you are Non-Resident!

Please contact us to get started. (647) 831-7979