For questions about GST/HST, please see Non-resident GST/HST enquiries. For questions about Corporation Internet Filing, please see Corporation Internet Filing Help Desk Hours of Service. For all other questions, see the telephone numbers below.Read more
Category Archives: Canada Revenue Agency
S5-F1-C1 Series 5: International and Residency/Folio 1: Residency/Chapter 1: Determining an Individual’s Residence Status The Canada Revenue Agency (CRA) issues income tax folios to provide technical interpretations and positions regarding certain provisions contained in income tax law. Due to their technical nature, folios are used primarily by tax specialists and other individuals who have an interest in tax matters. While […]Read more
Your residency status if you entered Canada
If you left another country to settle in Canada and you established significant residential ties with Canada and became a resident of Canada in the tax year, you may be considered an immigrant.
Your residency status if you left Canada
If you are working temporarily outside Canada, vacationing outside Canada, commuting (going back and forth daily or weekly) from Canada to your place of work in the United States, or teaching or attending school in another country, and you maintain residential ties with Canada, you may be considered a factual resident of Canada.Read more