6848

Income Tax for Non-Residents

Residency status:

You are a non-resident for tax purpose if:

  • You normally, or routinely live in another country or you are not considered a Canadian resident
  • You do not have residential ties with Canada and you live outside Canada throughout the tax year or you stay in Canada for less than 183 days.

You are a deemed resident for tax purposes if for the entire year if:

  • Stayed in Canada for 183 days or more in that tax year.
  • You do not have residential ties with Canada
  • You are not considered a resident of another country under the terms of a tax treaty.

You are a deemed non-resident for tax purpose if:

  • You are a factual or deemed resident of Canada for tax purposes and a resident of another country according to a tax treaty Canada has signed. You are considered a resident there.
Your tax obligation:

The type of tax you may have to pay and the requirements to file an income tax return depend on the income you received and your residency status.  Residency can be a complex area of taxation.  Please contact your local Liberty office for assistance with non-resident returns.