Date of non residency in Canada
Moderator: Jim Eiss
Date of non residency in Canada
I hope everybody is safe and healthy. I am currently working in the US on a TN visa. Wife and adult children are living in Canada. Currently own a principle residence in Canada but looking to sell it and have my wife move to the US with me (TD visa). I am looking to declare non-residency as soon as possible. I want to know if I can be deemed a non-resident of Canada the day the house goes up for sale, as the argument can be made that my wife is only staying in Canada to settle the house sale. The adult children will be moving into an apartment following the house sale. Is this possible or do i only become a non resident on the day the house is sold?
Re: Date of non residency in Canada
You can be a deemed (treaty) non-resident as soon as you meet SPT, if you are not regularly visiting your Cdn home.
nelsona non grata. Non pro. Please Search previous posts, no situation is unique as you might think. Happy Browsing
Re: Date of non residency in Canada
To clarify, by meeting substantial presence test in the USA i can use that as a basis to declare non residency in Canada, even with a house and spouse in Canada? Or do my future intentions still need to be going in the direction of eventually selling the house and relocating my spouse?
Re: Date of non residency in Canada
Once you meet SPT AND have an abode in US AND meet treaty definition of centre of vital interests in US, which would mean not visiting Canada, only spouse visiting you (adult children are not dependents). If you don't meet treaty definition, then you are still Cdn resident regardless of meeting SPT or not, and could only claim non-residence when spouse joins you.
nelsona non grata. Non pro. Please Search previous posts, no situation is unique as you might think. Happy Browsing