Determining your tax residency status in Canada is a critical first step in assessing your filing obligations and exposure to Canadian taxation. Non-residents are only taxed on certain Canadian-source income, while residents are taxed on worldwide income.
Residency for tax purposes is not based solely on immigration status or the number of days spent in Canada. It depends on a range of factual and legal factors that require careful analysis of your residential, economic, and social ties.
As tax lawyers, we offer confidential legal advice protected by solicitor-client privilege. We help clients navigate cross-border tax complexities, avoid double taxation, and remain compliant with Canadian and international tax laws.
The location of your home, spouse or common-law partner, and dependants.
Location of your employment, business interests, and personal property like vehicles and bank accounts.
Your memberships in Canadian social, professional, or religious organizations.
Your tax residency status in other countries and the application of relevant tax treaties.
Guidance on filing a final departure tax return and managing exit tax obligations.
Resolving conflicts using tie-breaker rules under international tax treaties to avoid double taxation.
Responding to CRA residency audits, challenges, and formal determinations of your status.
Strategic tax planning for former residents returning to live in Canada.