Factual resident

You are a factual resident of Canada for tax purposes if you keep significant residential ties in Canada while living or travelling outside the country.

The term factual resident means that, although you left Canada, you are still considered to be a resident of Canada for income tax purposes.

 You could be a factual resident of Canada if you are:

  • working temporarily outside Canada;
  • teaching or attending school in another country;
  • commuting (going back and forth daily or weekly) from Canada to your place of work in the United State;
  • Vacationing outside Canada; or
  • if you spent part of the year in the U.S., for example, for health reasons or on vacation.


Additional information