Tie-Breaker Rules and Residency

[MSS1976]

Deemed Non-Resident of Canada in the following circumstances?
1 - In Canada approximately 120 days in year; in US approximately 245 days in year
2 - Permanent homes in both Canada and US
3 - Citizen of both Canada and US
4 - All economic ties in US (FT employment, all financial accounts, insurance, etc.)
5 - Spouse lives in Canada (I visit him more than he visits me)
6 - All other secondary ties in US (DL, car registration, professional and civic memberships)

I am assuming that as 1) I have a permanent abode in both the US and Canada and 2) my centre is vital interests is ambiguous (economic interests are clearly in the US, personal interests are arguably more Canadian due to spouse and visits), that I must rely on the "permanent abode" test. As I spend more time in the US, my US home is my permanent abode???

FYI: I am giving equal weight to economic and person ties in the center of vital interests test based on the TCC's written opinion in Allchin v. The Queen, 2003, TCC 476 (https://taxinterpretations.com/content/400823). Specifically, the following statement:
"My conclusion, upon review of these indicia, is that the Appellant had a centre of vital interests in both Canada and the U.S. Almost all of the Appellant's 'economic' activities were carried out in the U.S., while her 'personal' relations were much 'closer' with Canada. Her profession and work were in the U.S. Her family was in Canada." (paragraph 49).
The court then used the habitual abode test, ruling in the defendant's favor.

Any thoughts?

[MSS1976]

I meant to write "habitual abode" test in paragraph two, not "permanent abode" test.

[nelsona]

First of, you would be DETERMINED to be a resident of one or the other, not DEEMED, which has a specifc connotation in Canada.

Much would rely on what your residential status was before the situation you describe.

Sometimes, one requires MORE to BREAK ties than to establish them.

[MSS1976]

My residential status before these circumstances were exactly the same except for item #2. That is, I did not have a permanent home in the US (I would rent 9 months during the year). However, that has recently changed (will be leasing a home for the entire year). All economic ties have been and will continue to be in the US.

[nelsona]

so, you are, and remain, a Cdn tax resident.

[nelsona]

To become a US resident, you would need to either have spouse move down to US with you, or, at the very least, have spouse visit you.

That is what I meant, when I said "one requires MORE to BREAK ties than to establish them."

[nelsona]

... and remember, the treaty mentions "vital interests", not "economic ties" as tie-breaker.