Please see the first part of the article in our previous posts
Your residency status if you entered Canada
You may be considered an immigrant if you left another country to settle in Canada and established significant residential ties with Canada and became a resident of Canada in the tax year.
You may be considered a deemed non-resident of Canada if you have residential ties in a country that Canada has a tax treaty with and you are considered to be a resident of that country, but you are also a factual resident of Canada because you established significant residential ties with Canada. The same rules apply to deemed non-residents as non-residents of Canada.
You may be considered a deemed resident of Canada if you have not established significant residential ties with Canada to be considered a factual resident, but you stayed in Canada for 183 or more days in the year.
Your residency status if you normally, customarily, or routinely live in another country
You may be considered a non-resident of Canada if you did not have significant residential ties with Canada and:
- You lived outside Canada throughout the year (except if you were a deemed resident of Canada)
- You stayed in Canada for less than 183 days in the tax year
If you want the CRA’s opinion on your residency status, complete Form NR74, Determination of Residency Status (Entering Canada), or Form NR73, Determination of Residency Status (Leaving Canada), whichever applies.
The original article can be found here
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