1006 / When is an individual considered a “resident” of Canada for tax purposes?

The Canada Revenue Agency (“CRA”) provides guidance on residency and taxation in Folio S5-F1-C1: Determining an Individual’s Residence Status. The concept of residence, and whether one is considered to be a Canadian resident, involves an assessment of a combination of factual indicators, some factors of which are considered as being more significant (the primary factors) compared to others (the secondary factors). That said, no one factor is determinative. An assessment of all the factors guides the eventual determination of residency.

Primary factors include:

Having a Canadian residence that is ordinarily inhabited; that is to say having a residence in the normal course as compared to special, occasional or casual use (house, cottage, condo, etc.);

Having a spouse or partner who is resident in Canada; and