Are you a newcomer to Canada?
You become a resident of Canada for income tax purposes when you establish significant residential ties in Canada. You usually establish these ties on the date you arrive in Canada.
Newcomers to Canada who have established residential ties with Canada may be:
- protected persons;
- people who have applied for or received permanent resident status from Citizenship and Immigration Canada; or
- people who have received “approval-in-principle” from Citizenship and Immigration Canada to stay in Canada.
If you were a resident of Canada in an earlier year, and you are now a non-resident, you will be considered a Canadian resident for income tax purposes when you move back to Canada and re-establish your residential ties. Read more