What will be my residential status for tax purposes if my stay in Canada for the tax period is for 110 days? I am on a personal leave of absence from my employer.
Your residential status for Canadian income tax purposes depends largely on whether you have significant residential ties to Canada. The most important factors are; do you still have a home, spouse, dependents in Canada? Other relevant considerations can be factors such as the "economic" ones you have listed. More information in this regard from CRA can be found at: Determining your residency status. If you are still unsure about your status you can request a ruling from CRA by using the applicable form: