What is my residency status of my MIL and FIL?

[tanpat]

My Mother In law and Father in law are on PR in Canada. In 2022 - they stayed in Canada from May to August and then went on vacation to another country . They did not remain in Canada for 183 days and on the 31st of Dec 2022 they were in another country. What will be their residency status for Tax filing purposes? 

They do not work in Canada ,they do not own a property ,they are on sponsorship PR  from his son.

[elsaw]

Hi there!

Your MIL and FIL's tax residency status will depend on whether they are tax residents of another country. If they are not tax residents elsewhere and are sponsored PRs of Canada with the intention of living here, they are likely residents of Canada.

For additional information, this CRA article may be helpful. To be certain, you can complete form NR74 and submit it to the CRA.

Hope this helps!