Canada Revenue Agency (CRA) and uses this information to determine your residency status in Canada for income tax purposes. If you travelled extensively, lived, or worked abroad in 2015, you may still have to pay federal and provincial or territorial income taxes.
Your residency status can be determined by:
- The purpose and duration of your stay outside Canada
- The ties you establish in your new country
- How long and how often you return to Canada
- Your residential ties to Canada
Based on the information you provide, the CRA can determine if you are a factual resident, deemed resident, a non‑resident, or a deemed non-resident of Canada for income tax purposes, and assess the amount of Canadian income tax you will pay. Click this link for more information about determining your residency status.
If you have recently established residential ties in Québec, you are considered a Québec resident for income tax purposes as of the date of your arrival. Residential ties include a home, personal property such as a car or furniture, a spouse or a de facto spouse and dependants. If you severe your ties to the province and move out of Québec, you will become a resident again when you move back and re-establish ties.
Where can I learn more?
- Individuals - Leaving or entering Canada and non-residents (CRA website)
- Determining your residency status (CRA website)
- Income Tax Folio: S5-F1-C1, Determining an Individual's Residence Status (CRA website)
- Government employees outside Canada (CRA website)
- Are You a New Resident? (Revenu Québec website)
- Québec Resident and Residential Ties (Revenu Québec website)