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Another residency status question
April 26, 2022
4:17 pm
jane7
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Hello! Here's my situation. In 2021, I spent less than 183 days in Canada. I was a full-time student at a Canadian university (studying remotely). I had no significant residential ties with Canada (i.e. owning a house, having a spouse or dependents in Canada), but I did have all the secondary residential ties, as outlined here. What was I? A non-resident?

Reaching the CRA by phone seems impossible..

April 26, 2022
5:08 pm
AltaRed
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You have to be a tax resident of some place on the planet. What would be your alternative for where you spent more than 183 days? And what does the tax treaty between Canada and the country you would otherwise be resident of say regarding tie-breakers?

April 26, 2022
5:46 pm
jane7
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Hmm, I see. I am looking at the tax treaty, and I feel like it comes down to where you have "an habitual abode" available during your stay outside of Canada, regardless of having no income in that country. Thank you!

April 27, 2022
5:56 am
Bill
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I agree with AltaRed, also it might be worth working through the NR73 form yourself (which CRA says is what they use to start in determining your residency) to confirm your conclusion. Residency is determined on a year-by-year basis.

Phoning CRA in this case would be a waste of time, the agent would not give you definite answer for your situation anyway.

April 27, 2022
7:33 am
AltaRed
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NR73 is helpful but is not the definitive answer necessarily. Tax treaty provisions override and in this case, it depends very much if the OP has a long term lease or ownership of housing elsewhere the OP normally lives in. Also whether the OP has health insurance and other connections, like a drivers license, in a country other than Canada.

Simply being a student in Canada is not sufficient to be a tax resident of Canada, and especially if less than 183 days.

April 27, 2022
7:44 am
Bill
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Agree, NR73 is not definitive, it why I noted it's CRA's starting point in making the determination.

April 27, 2022
9:39 am
jane7
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Thank you both! I really appreciate it!

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