PR "landing" implications to CDN residency

rancan · Post by **rancan** » Mon Nov 28, 2016 9:34 am

If a USC is approved for PR, but wants to take 10 to 12 months to pack/clear up their home and put all their financial affairs in order, can they choose CDN residency to start when they permanently move even if they "land" in CAN to clear immigration (and get PR card) much earlier?

I.E. Family of 3 "land" on Jan 1, 2018 and within a couple of weeks PR applicant returns home to handle the affairs mentioned while spouse and child remain in CAN investigating schools, establish connections, places to live and work, etc. PR applicant then returns permanently to CAN on Jan 1, 2019.

Does CDN residency (for tax purposes) begin Jan 2018 or Jan 2019? Would this be affected by when he starts working for CDN company, or should he delay work start until Jan 2019?

Many Thanks.

nelsona · Post by **nelsona** » Mon Nov 28, 2016 9:49 am

One doesn't choose when they become a Cdb tax resident, they become one when they have (or their dependents) residential ties. "Landing" in itself doesn't establish those ties.

A Cdn PR is not required to establish a residence in Canada until 3 years after they get their card, by current rules. (ie. you must be in Canada 2 out of 5 years)

With your spouse seemingly moving to Canada, be aware this might become a sufficient residential tie to make you taxable resident (spouse certainly would be), if you also keep returning to Canada periodically to visit them. Most who wish to live in this arrangement, but not become Cdn resident for tax purposes, make sure they RARELY visit Canada during that period, and have their family visit them.