For income tax purposes, international students studying in Canada are considered to be one of the following types of residents:
- resident (includes students who reside in Canada only part of the year)
- non-resident
- deemed resident
- deemed non-resident
Your residency status is based on the residential ties you have with Canada.
Significant residential ties to Canada include:
- a home in Canada
- a spouse or common law partner in Canada
- dependants in Canada
Secondary residential ties that may be relevant include:
- personal property in Canada, such as a car or furniture
- social ties in Canada, such as memberships in Canadian recreational or religious organizations
- economic ties in Canada, such as Canadian bank accounts or credit cards
- a Canadian driver's licence
- a Canadian passport
- health insurance with a Canadian province or territory
Your residency status determines your income tax return filing requirements in Canada:
- If you entered Canada during the year and have established significant residential ties with Canada, follow the filing requirements for newcomers to Canada.
Those requirements can be found on this link: https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving-entering-canada-non-residents/newcomers-canada-immigrants.html