Please see the first part of the article in our previous post.
Step 2: Determine your residency status and its tax implications
Your residency status if you left Canada
You may be considered a factual resident of Canada if you maintain residential ties with Canada and are:
- working temporarily outside Canada
- vacationing outside Canada
- commuting (going back and forth daily or weekly) from Canada to your place of work in the United States
- attending school in another country
You may be considered an emigrant if you left Canada and established a permanent home in another country and you severed your residential ties with Canada ceasing to be a resident of Canada in the tax year.
You may be considered a deemed non-resident of Canada if you established residential ties in a country that Canada has a tax treaty with and you are considered a resident of that country, but you are otherwise a factual resident of Canada, meaning you maintain significant residential ties with Canada. The same rules apply to deemed non-residents as non-residents of Canada.
You are usually considered a factual resident or a deemed resident of Canada if you left Canada and you are a government employee outside Canada, which includes members of the Canadian Forces posted abroad. For more information, see Government employees outside Canada.
Please see our next post to find our the next step.
The original article can be found here
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