CRA Residency Status

geobrian · Post by **geobrian** » Sun Mar 01, 2015 11:51 am

I am a US Citizen and Canadian PR. I previously lived in Manitoba and moved to the US in 2011, cutting residential ties with Canada and becoming a non-resident.

In June 2014, we moved back to Canada to pursue a full-time career opportunity. Turns out that the opportunity wasn't for us, so we returned to the US and our previous jobs in December 2014 and cutting residential ties with Canada. We were in Canada for 189 days but were no longer in Canada as of the end of the year.

What residency status should I be using on my 2014 Canadian return?

nelsona · Post by **nelsona** » Sun Mar 01, 2015 1:08 pm

You were resident, as you say, from June to December, use those dates on your 2014 Manitoba resident return. You will be subject to deemed acquisition and disposition rules. Use the newcomer and emigrant guides for details.

geobrian · Post by **geobrian** » Sun Mar 01, 2015 1:30 pm

Do I report my 'world income' for the whole year or just my 'world income' for the 189-day period that I was a resident of Canada, effectively zero additional world income during that period.

nelsona · Post by **nelsona** » Sun Mar 01, 2015 1:38 pm

World income for the period of residency only, as well as gains made during that timeframe from investments.

geobrian · Post by **geobrian** » Sun Mar 01, 2015 1:43 pm

Would my status be 'resident' or 'deemed resident'? As of Dec 31, 2014, I was a non-resident with no physical Canadian address.

nelsona · Post by **nelsona** » Sun Mar 01, 2015 2:05 pm

AS is aid, you file as resident from June to whatever date in December. the December 31 date is only important for full-year status, so doesn't apply to you.

You indicate Manitoba and departure date and software will take care of it.

geobrian · Post by **geobrian** » Sun Mar 01, 2015 11:15 pm

I cannot find a tax software that will let me input 'resident' and put in a non-Canadian address. I am forced to select a province of residence as of Dec 31, even if I select 'resident' an input my arrival and departure dates to Canada.

Also, I am asked to input my foreign income for the part of the year that I was NOT a Canadian resident, and it makes a substantial difference in the refund amount. I'm guessing I should just leave this blank since my foreign income was earned while I was living in the US and not a resident of Canada and should therefore have no Canadian tax implication...?

nelsona · Post by **nelsona** » Mon Mar 02, 2015 6:56 am

Yes. For the third time, you are filing a RESIDENT return. If you read the instructions carefully it says resident of which province on December 31 OR ON THE DATE YOU LEFT CANADA.

Your mailing address can be anywhere in the world. It is a separate entry.