Categories: Canada Revenue Agency

CRA: NR74 Determination of Residency Status (Entering Canada)

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.
  • If you have ties in a country that Canada has a tax treaty with and you are considered to be a resident of that country, but you are also a factual resident of Canada because you established significant residential ties with Canada, you may be considered a deemed non-resident of Canada. The same rules apply to deemed non-residents as non-residents of Canada.
  • If you have not established significant residential ties with Canada to be considered a factual resident, but you stayed in Canada for 183 or more days in the year, you may be considered a deemed resident of Canada.

You can view this form in:

PDF nr74-12e (38 KB)
PDF fillable/saveable nr74-fill-12e (281 KB)

For people with visual impairments, the following alternate formats are also available:

E-text nr74-12e(14 KB)

Last update: 2013-03-22

This document is only available in electronic format.

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