Emigrant and 183 day rule

kwirky0 · Post by **kwirky0** » Fri Apr 04, 2008 2:37 pm

On page 2 of the emigrant guide. http://www.cra-arc.gc.ca/E/pub/tg/t4056/t4056-07e.pdf

This guide does not apply to you if you left Canada in 2007
and you were a deemed or factual resident of Canada
in 2007. For more information on deemed and factual
residents, see Pamphlet T4131, Canadian Residents Abroad.

Does this mean if I lived more than 183 days in Canada in 2007 and I left Canada to work in the US less than 183 days in 2007, I can not use this emigrant guide and I should report my US income to the CRA.[/quote]

Carson · Post by **Carson** » Fri Apr 04, 2008 2:41 pm

No.

You are not a deemed or factual resident of Canada in 2007, You were an actual resident until your date of departure. So, use the emigrant's guide.

nelsona · Post by **nelsona** » Fri Apr 04, 2008 3:32 pm

you asre neither a deemed resident (govt employee working abroad) nor a factual resident (since you are living in US).

The 183 day rule applies to NON-RESIDENTS who subsequently spend 183 days in canad as NON-RESIDENTS.

nelsona · Post by **nelsona** » Fri Apr 04, 2008 3:33 pm

... ans who don't live ina treaty country.