You would be considered by CRA as deemed non-residents. Remember, all this means is that you report world income on your return, deducting US-source income, and paying non-resident tax on most Cdn-source income. It also forces any deemed disposition for 'departing' Canada.
Only CRA can make this determination, as it requires their permission (unlike true non-resident).
And QC is quite free to come to its own conclusion that you are QC resident, which would cost you big $$.
But your post begs the question: Why are you keeping an appartment in canada?
You do not qualify for Provincial health coverage, as you have been out of Quebec too long.
Why keep the appartment?
<i>nelsona non grata... and non pro</i>
Determining CDN residency status / tax treaty?
Moderator: Mark T Serbinski CA CPA
I decided to call CRA and see what they would say about my situation. As soon as I told them my wife is a resident of Canada, they said "you are resident of canada" too.
To me it seems that you can argue all you want about phrases in the tax treaties, but as long as there is a shred of evidence that you have any ties in Canada, then they will claim you as a resident to get your tax money. It seems that they will consider you a resident first of all, and if you want to change their minds, it will take a battle.
Besides, for me, it turns out I will be in Canada > 183 days for 2005. I've got nothing.
If anybody knows of any legal ways to reduce Quebec tax liability (besides RRSP, charity, political donations), please let me know. Their taxes are ridiculous.
To me it seems that you can argue all you want about phrases in the tax treaties, but as long as there is a shred of evidence that you have any ties in Canada, then they will claim you as a resident to get your tax money. It seems that they will consider you a resident first of all, and if you want to change their minds, it will take a battle.
Besides, for me, it turns out I will be in Canada > 183 days for 2005. I've got nothing.
If anybody knows of any legal ways to reduce Quebec tax liability (besides RRSP, charity, political donations), please let me know. Their taxes are ridiculous.