Intent to return

This is our main tax information forum which deals with topics concerning Canadians living and working in the U.S., U.S. citizens contemplating working in Canada, and all aspects of Canadian and U.S. income tax and related adminstrative issues.

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YankCanuck
Posts: 12
Joined: Sat Feb 07, 2015 1:43 am

Intent to return

Post by YankCanuck »

If a dual citizen who is currently a Canadian resident (and owns a home in Canada) becomes a resident in the US for 2 years with the intention to return to Canada, is it necessary to file a departure return with the CRA?
JGCA
Posts: 754
Joined: Thu Nov 18, 2010 3:05 pm
Location: Montreal, QC Canada

Post by JGCA »

If your intent is to return then you are technically a CND resident still and should be filing all along a T2 since you say you never gave up yur residency have ties still in Canada like a home. You do not file a departure return if you are a deemed resident its only if your saying you have left for good,

YOu may need to re assess your filing position especially if you think you are a resident but have not been filing your world income to Canada. If you re think the fact that you are indeed a non resident then you file a departure return not if you are still considered a resident.
JG
nelsona
Posts: 18313
Joined: Wed Oct 27, 2004 2:33 pm
Location: Nowhere, man

Post by nelsona »

Intent is no longer part of the equation when it comes to residence determination, and certainly not where the 2 countries involved have a treaty.

Technically, if you have a home in both countries, and your vital interests are in US vs. Canada, you can consider your self a "deemed non-resident" of Canada, or worse, in fact CRA can unilaterally declare you such.
nelsona non grata. Non pro. Please Search previous posts, no situation is unique as you might think. Happy Browsing :D
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