Canada's 183 day deemed-resident rule

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Pina
Posts: 3
Joined: Sun Sep 27, 2020 4:37 am

Canada's 183 day deemed-resident rule

Post by Pina » Sun Sep 27, 2020 4:43 am

Hello, I would greatly appreciate your views on how to interpret Canada’s 183-day deemed-resident rule. Here is my situation: I severed residential ties with Canada and established residency in another country 10 years ago. I am planning to visit Canada in November 2020, and stay in Canada until May 2021. Would this 210 continuous-days visit to Canada over 2 calendar years (60 days in 2020, and 150 days in 2021) result in my inadvertently being classified as a ‘deemed-resident’ for tax purposes ? Thank you in advance for your help.
P. C.

Pina
Posts: 3
Joined: Sun Sep 27, 2020 4:37 am

Re: Canada's 183 day deemed-resident rule

Post by Pina » Sun Sep 27, 2020 5:04 am

Hi, I should have clarified in my original question that I am a Canadian citizen, and I am retired.

nelsona
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Re: Canada's 183 day deemed-resident rule

Post by nelsona » Sun Sep 27, 2020 8:24 pm

You would need to check the treaty between Canada and trhis "other country". Treaties override the 183 day rule in most cases.

If you were resident of US, for example, you would remain US resident regardless of how w=many days you spent in canada. Bi=ut if you did not meet residency rules for US, you would become Cdn resident the day you returned.

But, assuming you still have a residence in the other country, and no treaty protection, you would have to be in Canada 183 days in a CALENDAR year, to be considered deemed resident.

So, it doesn't look like you would have a problem. Just be careful about visits after May.
Nelsona Non grata. Non pro. Search previous posts. Happy Browsing :D

Pina
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Joined: Sun Sep 27, 2020 4:37 am

Re: Canada's 183 day deemed-resident rule

Post by Pina » Mon Sep 28, 2020 1:07 am

Hi, thank you for your answer.
Pina

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