Category Archives: Canada Revenue Agency

S5-F1-C1: Determining an Individual’s Residence Status

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 […]

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Form: NR73 Determination of Residency Status (Leaving Canada)

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.

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