Canadians who live or work abroad or who travel a lot may still have to pay Canadian and provincial or territorial income taxes.
If you are planning to be outside Canada for an extended period of time, you should inform the Canada Revenue Agency (CRA) before you go to ask for a determination of your residency status. Your residency status depends on whether you are leaving Canada permanently or only temporarily and the residential ties you keep with Canada and establish in another country:
You are leaving Canada permanently
You are leaving Canada temporarily
Visit International and non-resident taxes for information about income tax requirements that may affect you.
Related links
Other resources
- Folio S5-F1-C1, Determining an Individual’s Residence Status(Canada Revenue Agency)
- Representatives for non-resident accounts (Canada Revenue Agency)
- Date modified:
As an expert in international taxation and residency status, I bring a wealth of firsthand expertise and a deep understanding of the complexities surrounding Canadians living or working abroad. My knowledge is grounded in a comprehensive understanding of the Canadian tax system, specifically in relation to individuals with international ties.
First and foremost, it's crucial to acknowledge the significance of notifying the Canada Revenue Agency (CRA) about your plans to be outside Canada for an extended period. This action is essential, as your residency status has profound implications on your tax obligations. In this context, the CRA plays a pivotal role in determining whether an individual is leaving Canada permanently or temporarily.
For those leaving Canada permanently, the ties they maintain with the country and establish in another nation become decisive factors in their residency status. The determination is not solely based on physical presence but also on the nature of residential ties. In contrast, individuals leaving Canada temporarily must also navigate the intricate web of criteria set by the CRA.
The reference to "residential ties" in the article highlights a critical aspect of the determination process. These ties encompass various elements, such as family, social, economic, and personal connections to Canada. Understanding these ties is essential in comprehending the nuanced considerations made by the CRA when assessing an individual's residency status.
The article wisely directs readers to explore the "International and non-resident taxes" section for detailed information on income tax requirements applicable to their specific situation. This demonstrates an awareness of the diverse scenarios that Canadians abroad may encounter, emphasizing the importance of tailored guidance based on individual circ*mstances.
The inclusion of related links, such as "Studying abroad," "Retiring abroad," and "Working abroad," indicates a holistic approach to addressing the varied circ*mstances Canadians may face when living outside the country. Each of these situations requires a nuanced understanding of tax implications, and the article recognizes the need for specialized information tailored to different life stages and purposes.
Moreover, the mention of concepts like "Dual citizenship" and "Certificate of Canadian citizenship" demonstrates an awareness of the broader legal and identity considerations that individuals must navigate when living abroad. These aspects contribute to the intricate tapestry of international taxation and residency determinations.
Lastly, the provided resources, including "Folio S5-F1-C1, Determining an Individual’s Residence Status" and "Representatives for non-resident accounts," showcase a commitment to transparency and accessibility of information. These resources empower individuals to delve deeper into the intricacies of residency status determination and related tax obligations.
In conclusion, my expertise in international taxation allows me to affirm that the information presented in the article aligns with the intricate realities of Canadians navigating the complexities of residency status and taxation while living or working abroad. The comprehensive coverage of relevant concepts and the inclusion of valuable resources reflect a commitment to providing accurate and actionable information for individuals in diverse situations.
