Under Canada's tax system, your income tax obligations to Canada are based on your residency status. You need to know your residency status before you can know what your tax responsibilities and filing requirements to Canada are.
An individual's residency status is determined on a case by case basis and the individual's whole situation and all the relevant facts must be considered.
Step 1: Determine if you have residential ties with Canada
The most important thing to consider when determining your residency status in Canada for income tax purposes is whether or not you maintain, or you establish, residential ties with Canada.
Significant residential ties to Canada include:
•a home in Canada
•a spouse or common-law partner in Canada
•dependants in Canada
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