Residential ties
To determine an individual’s residency status, all of the relevant facts in each case must be considered, including residential ties with Canada and the length of time, purpose, intent, and continuity of the stay while living inside and outside Canada.
Significant residential ties to 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
You are a factual resident of Canada for tax purposes if you keep significant residential ties in Canada while living or travelling outside the country.
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You lived outside of Canada on December 31, 2022, but kept residential ties with Canada
Factual resident
You may be considered a factual resident of Canada and if so use: