本文发表在 rolia.net 枫下论坛You're considered a factual resident of Canada for tax purposes if you keep residential ties with Canada while travelling or living abroad.

The term factual resident means that although you're not in Canada, you're still considered a resident of Canada for income tax purposes.
If you also establish residential ties in a country with which Canada has a tax treaty and you're considered to be a resident of that country for the purposes of that tax treaty, you may be considered a deemed non-resident of Canada for tax purposes.


What are residential ties?

Residential ties include:

a home in Canada
a spouse or common-law partner (see the definition in the General Income Tax and Benefit Guide) and dependants who stay in Canada while you are living abroad
personal property in Canada, such as a car or furniture
social ties in Canada.
Other ties that may be relevant include:

a Canadian driver's licence
a Canadian bank account or credit cards
health insurance with a Canadian province or territory.
For more information, please see IT-221R3, Determination of an Individual's Residence Status.

If you would like an opinion about your residency status, please complete and submit Form NR73, Determination of Residency Status (Leaving Canada).


Types of factual residents

You may be a factual resident for tax purposes if you:

work temporarily outside Canada
teach or attend school in another country
commute daily or weekly to the United States to work
vacation outside Canada.更多精彩文章及讨论，请光临枫下论坛 rolia.net