Residency status is determined by CRA on a case-by-case basis. There are primary and secondary residential ties. Primary ties include the ownership of a home in Canada or the residence of a spouse or dependants. Secondary ties might include personal property in Canada, social ties such as memberships, economic ties such as bank accounts, a Canadian driver’s licence, a Canadian passport, as well as possible health insurance coverage within a Canadian province or territory. If you have established similar residential ties to another country, these could be considered relevant to the CRA’s consideration of your status too.
For additional information, please refer to this link:
How Does Residency Status Impact Your Tax Return?
If you have more questions specific to your spouse's situation, you can contact our team by following this link.
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