canadian non-residency status

[wdz]

Hi

I am H1 holder employed in US and lives in US. I am divorced and have a son who lives with his mother in Canada. I go back to canada from time to time to visit my son. I am comtemplating the option to buy a property in Canada so that my visit with my son can have a place to stay instead of staying in hotels.

My questions are:
1. Having my son as my dependent living in Canada, but not my wife (divorced), does this void my non-residency status? Although I spent quite a number of days in Canada, but it is definitely less than 183 days in a year.
2. If the anwser to the above question is no, then by owning a house in Canada would that change the above anwser? What if I partially rent the house out?

The only other residential ties I may have may be a canadian bank account. No driver's licence, no health card etc.

Thanks

wd

[nelsona]

1. No
2. You are becoming 'more' resident by doing this. If you have a house in US you are still fine. Partially renting would not help. But, by trety you would still pay tax on US income only in US. At worst Canada could treat you as deemed non-resident.