ÑÇÖÞÉ«ÇéÍø

An individual taxpayer's liability in Canada is dependent on their residency status in Canada.

The term 'resident' is not defined in the Income Tax Act. Therefore, residency is determined based on statutory provisions of the Income Tax Act, common law principles (tests relating to social and economic ties) and CRA's administrative pronouncements.

Individuals may be deemed resident in Canada if:

1. Ìý

   •ÌýÌýÌýÌý they normally, customarily or routinely live in Canada, or

2. Ìý

   •ÌýÌýÌýÌý they have residential ties to Canada and

3. Ìý
   1. Ìý

      –ÌýÌýÌýÌý do not live outside Canada throughout the tax year, or

   2. Ìý

      –ÌýÌýÌýÌý stay in Canada for more than 183 days in the tax year

The concept 'normally, customarily or routinely living' in Canada extends to the maintenance of a dwelling place available for the individual's occupation and the residence of the individual's spouse and dependants. Secondary residential ties include social and business ties and personal property, such as memberships in clubs and religious organisations, driver's licences, vehicle registration, and medical insurance coverage.

An individual can be classified as follows: