Tax residency

[Redretrievers]

My spouse and I lived in the US for the last few years on visas. We established tax residency there. I moved back to Canada early in the tax year. She remained in the US, lived there, and worked there. She then returned a few months after I did. We then rented a home together. When did her tax residency begin? Was it when I moved back or when she moved back months later?

[nelsona]

When SHE moved back, assuming that she did not commute to see you regularly. If she did, then she would be showing that her center of vital interests was with you, in Canada.