This would depend on whether you have established significant residential ties with Canada.

Residential ties include:

• a home in Canada
• a spouse or common-law partner or dependants who move to Canada to live with you
• social ties in Canada

Other residential ties that may be relevant include:

• a Canadian driver's licence
• Canadian bank accounts or credit cards
• health insurance with a Canadian province or territory

If you would like an opinion about your residency status, complete and submit Form NR74, Determination of Residency Status (entering Canada) to the CRA. Or call the CRA directly at 1 (800) 959-8281

For more information please see this Canada Revenue Agency article on filing Taxes for International Students:

• Taxes for International students studying in Canada

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Please see this Canada Revenue Agency (CRA) link for help deciding which status you need to use:  Determining your residency status

If you are still unsure of your residency status, you will need to contact the Canada Revenue Agency (CRA) and confirm it with them. If you are in Canada or the United States, you can call the CRA at 1-800-959-8281. If you are elsewhere, you can call 613-940-8495. This CRA page has more ways to contact them: Contact the Canada Revenue Agency

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