Who is considered a non-resident of Canada?

A person is considered a non-resident of Canada (for Canadian income tax purposes), if they:

• Had no residential ties to Canada and lived outside Canada all year, and were not a deemed resident, OR 
• Had no residential ties to Canada and they stayed in Canada for less than 183 days, OR 
• Were deemed not to be resident in Canada under the Income Tax Act because of the provisions of a tax treaty Canada has with another country.

Where a person's residency status is unclear,  they can request an opinion from the CRA by using:

•  Form NR74, Determination of Residency Status (Entering Canada)
•  Form NR73, Determination of Residency Status (Leaving Canada)

A person is classified as a deemed resident  of Canada (for Canadian income tax purposes), if they :

• • Did not have significant  residential ties in Canada
  • Stayed in Canada for 183 days or more, AND
  • Were not considered a deemed non-resident of another country under a tax treaty, OR
  • Lived outside Canada during 2019
  • Were not considered a factual resident of Canada because they did not have significant residential ties in Canada, AND

• Were one of the following:

1. A member of the Canadian Forces overseas school staff and chose to file a return as a deemed resident of Canada
2. A federal or provincial government employee and were either a resident of Canada just before being posted abroad or received a representation allowance for 2019
3. A person working under a Global Affairs Canada assistance program if were a resident of Canada at any time during the three month period just before beginning your duties abroad
4. A person who, under a tax treaty, agreement, or convention between Canada and another country, is exempt from tax in that other country on 90% or more of their income from all sources because of their relationship to a resident (including a deemed resident) of Canada or;
5. A dependent child of one of the persons described here, with a net world income in 2019 was not more than the basic personal amount (see line 30000) in Canadian dollars.

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:

• a Canadian driver's licence
• Canadian bank accounts or credit cards
• health insurance with a Canadian province or territory
• personal property, and social ties within Canada.