Hello, I am currently living in Bangladesh. I lived in Canada till August in 2020 for 8 months. Should I file my tax as a resident? What is the address to file my tax return?
Thank you for your question. We can guide you with the information on who is considered non-resident, deemed resident, or resident of Canada.
There are many tax implications to be considered for those who earned income in Canada and who may call another country home.
At first, it's important to determine your residency status for tax purposes.
A person is considered a non-resident of Canada (for Canadian income tax purposes) if they:
A person is classified as a deemed resident of Canada (for Canadian income tax purposes), if they :
Significant residential ties almost always include a home in Canada, and a spouse or common-law partner and/or dependants who stayed in the country while the subject was living abroad. Other relevant residential ties may include:
As per CRA :
If you are a deemed resident of Canada for the tax year, you:
For further information on non-resident tax obligations please click Canadian tax obligations and entitlements for non-residents.
If you need any further clarifications, we would be glad to guide you through.
We hope you enjoyed your living in Canada.
Thank you for your inquiry.
If you are unsure whether someone is a non-resident, a deemed resident, or a resident of Canada, we can assist you. Individual with income from Canada and a residence in another country may have many tax implications to consider.
Before filing tax returns, you need to determine your residency status.
Qualifications for non-residents
For Canadian income tax purposes, a person is not considered to be a resident of Canada if :
Criteria to qualify for deemed residency
According to federal tax law, a person is considered a deemed resident of Canada if they meet any of the following criteria:
Most significant residential ties among respondents are related to the home in Canada they own or rented and their spouse, common-law partner, or dependents who lived and worked within Canada. Other significant residential ties that may be relevant include:
In accordance with the CRA:
If you are deemed to be a resident of Canada for the tax year, then:
The Canadian tax obligations and entitlements for non-residents can be found by clicking Canadian tax obligations and entitlements for non-residents.
Please feel free to ask us for clarification if necessary.