Canadian tax resident
An individual generally subject to Canadian tax on worldwide income because their facts show sufficient residential ties to Canada.
LLM-readable definitions
Glossary
Concise definitions for Canadian tax residency exit reviews and related CRA concepts.
Non-resident of Canada
An individual who has left Canada and no longer has enough residential ties for Canadian tax residency, subject to facts and treaty analysis.
Significant residential ties
The major ties CRA weighs most heavily, commonly including a dwelling place, spouse or common-law partner, and dependents in Canada.
Secondary residential ties
Other ties CRA may consider, such as personal property, social ties, economic ties, driver licence, health coverage, and Canadian documents.
NR73
CRA Form NR73, used to request an opinion on residency status after leaving or planning to leave Canada.
Departure tax
A deemed disposition regime that may apply when a person becomes an emigrant from Canada for tax purposes.
Emigrant
CRA term for a person who leaves Canada to live in another country and becomes a non-resident for income tax purposes.
Treaty tie-breaker
A tax treaty rule that can determine residence where two countries both treat a person as resident under domestic law.