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What Types of Residency Are There, and How Do I Tell?
What Types of Residency Are There, and How Do I Tell?

In Canada, your residency status determines your tax obligations. Here are the main types of residency, including permanent residency, and how to identify your status

Samuel Jones avatar
Written by Samuel Jones
Updated over 2 months ago

Types of Residency in Canada

  • Factual Full-Time Resident

    • You live in Canada for most of the year and have strong ties, such as:

      • A home in Canada

      • A spouse or dependents living in Canada

      • Social, economic, or personal ties (e.g., healthcare coverage, bank accounts, or memberships)

  • Factual Part-Year Resident

    • You become or cease to be a resident of Canada during the tax year

    • You are taxed on worldwide income only for the period you are a resident

  • Deemed Full-Time Resident

    • You don’t meet the factual full-time resident criteria but:

      • You stay in Canada for 183 days or more in the year

      • You have no significant residential ties to another country

  • Permanent Resident

    • You are a non-Canadian citizen with legal permission to live and work in Canada permanently

    • Permanent residency often implies strong ties to Canada, which may make you a factual or deemed resident for tax purposes

    • You are generally taxed on worldwide income if you have substantial ties to Canada

  • Non-Resident

    • You live outside Canada and don’t have significant ties to Canada

    • You are only taxed on income earned in Canada

How to Determine Your Residency

  • Review Your Ties to Canada

    • Consider your home, family, and other personal connections

    • Check if you maintain social, financial, or economic ties to Canada

  • Assess Time Spent in Canada

    • If you spend 183 days or more in Canada during the year, you may be a deemed resident

  • Permanent Residents

    • Assess your legal status and whether you maintain significant residential ties to Canada

  • Consult CRA Guidelines

    • Use the CRA’s residency tools or publications to better understand your status

  • Ask a Tax Expert

    • If you’re unsure, a tax professional can help clarify your residency status

Why Residency Matters

Your residency status determines:

  • Whether you are taxed on worldwide or Canadian-source income

  • Eligibility for tax credits, deductions, and benefits

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