I wasn't disagreeing with you. merely elaborating. Our poster already said he had no primary residence in canada, which I, like you take to mean he had no abode in Canada for those 84 days, particularly since he then took up residence in a different province.
I was also pointing out why your clients case, spread over 2 years was materially different than the posters, even if he had stayed 4-5 month in one year, making you fully justified to declare them emigrating the first year.
Also, I was providing historical background that "intention" do not play much role anymore, which is why the IT now refers to residence as a "matter of facts".
Ontario to USA (74days) to Quebe within 2016 - residency ?
Moderator: Mark T Serbinski CA CPA
"Would you not agree that this is how this scenario would have played out IF he stayed in the US the rest of the year?"
Of course. Re-read my initial response to the poster (in which I ignored his return to Canada). I stated that "Of course" he was emigrant...
That is a simple one. I've been dealing with simple determinations for years. These more elaborate cases interest me more, so I address them more at length, not with the goal of the answering the specific case, but addressing the larger issue.
Of course. Re-read my initial response to the poster (in which I ignored his return to Canada). I stated that "Of course" he was emigrant...
That is a simple one. I've been dealing with simple determinations for years. These more elaborate cases interest me more, so I address them more at length, not with the goal of the answering the specific case, but addressing the larger issue.
After 20 years, I am severely cutting back on responses. Do not ask specifically for my help. There are a few others on this board that can answer most questions. All the best
Ah wow, I now see what you were saying. Sorry, it’s been a long tax season and a busy last day. Glad to hear we are in agreement on the posters residency status.
Thank you for the historical context, I was not aware of some of this information.
Great point about him taking up residence in a different province when he returned to Canada. I never considered this. This would help strengthen his case to claim the moving expenses I would think.
Now that I've had a chance to reread your post I'm curious about your last comment "they would accept the other way: came and then left". Are you saying that you can be an immigrant and emigrant (file immigration and departure return) in the same year? I've never come across this before, but my software does seem to accept it and also prorates the basic personal exemption correctly. Interesting... It does actually make a lot of sense now that I'm thinking about it some more.
Thank you for the historical context, I was not aware of some of this information.
Great point about him taking up residence in a different province when he returned to Canada. I never considered this. This would help strengthen his case to claim the moving expenses I would think.
Now that I've had a chance to reread your post I'm curious about your last comment "they would accept the other way: came and then left". Are you saying that you can be an immigrant and emigrant (file immigration and departure return) in the same year? I've never come across this before, but my software does seem to accept it and also prorates the basic personal exemption correctly. Interesting... It does actually make a lot of sense now that I'm thinking about it some more.