Deemed resident

You are a deemed resident of Canada for tax purposes if you are in one of the following situations:

  • You lived outside Canada during the tax year, did not have significant residential ties, and you are a government employee, a member of the Canadian Forces including their overseas school staff, or working under a Canadian International Development Agency (CIDA) assistance program. This could also apply to the family members of an individual who is in one of these situations.
  • You sojourned in Canada for 183 days or more (the 183-day rule) in the tax year, do not have significant residential ties with Canada, and are not considered a resident of another country under the terms of a tax treaty between Canada and that country.

One stop non-resident tax filing

Tax free savings account (TFSA) for non resident

What is Form NR6

Non-resident tax on rental income

Additional information