Understanding your residency status in Canada

Before filing your tax return in H&R Block's tax software, you will need to know your residency status in Canada.

Jump to each section:

If you left Canada (Deemed non-resident, Emigrant, Factual resident)

If you entered Canada (Immigrant, Non-resident of Canada, Deemed resident)

In which situations should I file in the office?

Where do I enter this?

If you lived in Canada and left the country to live abroad, select the residency status that applies to you.

Residency Status Description

Deemed non-resident

You’re a considered deemed non-resident if:

  • You left Canada for more than 183 days (about 6 months) and you still have significant ties in the country, or
  • You’re a resident of another country that Canada has a tax treaty with, and you still maintain significant ties with Canada.

Example: Mary left Canada to live in Australia for more than 183 days in the tax year. She still has an apartment in Montreal but is starting to establish her ties in Australia as well. She is considered a Deemed non-resident of Canada for tax purposes.

Important: The tax software doesn’t support this type of return. You can visit an H&R Block retail office and one of our Tax Experts will be happy to help.

Emigrant

You're considered an emigrant for tax purposes if you have moved permanently to another country and are no longer considered a resident of Canada during the tax year, or if you have severed your residential ties with Canada. This may apply, if you either:

  • Disposed or gave up your home in Canada to live permanently in another country
  • Your dependants, spouse, or common-law partner left Canada
  • You sold a personal property and broke your social ties in Canada or established them abroad.

Example: Eddie left his job in Canada and moved to Australia with his family in the tax year. He has no intention of returning to Canada. He’s considered an emigrant for tax purposes.

If this situation applies to you, enter the following information in the tax software:

  • Your date of departure from Canada
  • The income earned from Canadian sources
  • The income earned from foreign sources
  • If you own or disposed a property (or several properties) in Canada, fill out the tax forms T1243, T1244, T1161 that applies to your situation.

Factual resident of Canada

You’re considered a factual resident if you left Canada during the tax year, but still maintain your residential ties with the country for one of the following reasons:

  • You left the country to work temporarily outside Canada
  • Teach or attend school in another country
  • Commuting from Canada to United States to work
  • Vacationing outside Canada. For example: snowbirds.
  • Spending part of the year in the U.S. for vacation or health purposes

Example: John lives in Vancouver, BC, and works in Seattle. He commutes 4 times a week to his office. He’s considered a factual resident of Canada for tax purposes.

If you lived abroad and moved to Canada in the tax year, select the residency status that applies to you.

Residency Status Description

Immigrant

If you left another country to live in Canada and became a resident for tax purposes during the tax year, you’re considered an immigrant.

Example: Anna left her job in Australia and moved to Canada with her family under a work and study permit. She’s considered an immigrant for tax purposes.

If this situation applies to you, enter the following information in the tax software:

  • Your date of arrival in Canada
  • The purpose of your move to Canada
  • The income earned from foreign sources
  • The income earned from Canadian sources

Non-resident of Canada

You’re considered a non-resident for tax purposes if you lived in another country during most part of the tax year, do not have significant ties with Canada, or stayed less than 183 days (about 6 months) in the country.

Example: Maria left Colombia to study English in Vancouver. She lived 90 days (about 3 months) with a host family and returned to Colombia after concluding her studies. She is considered a non-resident of Canada for tax purposes.

Important: The tax software doesn’t support this type of return. You can visit an H&R Block retail office and one of our Tax Experts will be happy to help.

Deemed resident of Canada

You’re considered a deemed resident for tax purposes if you moved to Canada and stayed in the country for 183 days (about 6 months) or more, are not considered a factual resident, and/or don’t have significant ties to the country. Check if one of the reasons below applies to you:

183 days or more

You’re considered a deemed resident of Canada for tax purposes if you lived in Canada for 183 days (about 6 months) or more in Canada in the tax year.

To calculate how many days you were in Canada during the tax year, consider the days you:

  • Stayed in Canada (this includes vacation or weekend trips)
  • Days you attended a Canadian university or college

Important: If you lived in the U.S. and commuted to Canada to work, do not include the commuting days in the calculation.

All other reasons

You can also be considered a deemed resident of Canada for tax purposes if any of the reasons below applies to your situation:

  • You lived outside of Canada during the tax year
  • You moved to Canada but don’t have significant ties with the country
  • You are not considered a factual resident for tax purposes

Or you are one of the following:

  • A federal or provincial government employee,
  • A member of the Canadian Forces (or overseas school staff)
  • You work in the Global Affairs Canada assistance program

Example: Jose moved from France to Toronto to study English and stayed for 8 months during the tax year. He lives in a shared apartment with his friends, and after concluding his studies he will return to France. He’s considered a deemed resident for tax purposes.

Important: The tax software doesn’t support this type of return. You can visit an H&R Block retail office and one of our Tax Experts will be happy to help.

The H&R Block's tax software doesn’t support the following types of returns:

If any of these statuses apply to you, you can book an appointment to file your return in an H&R Block retail office and one of our Tax Experts will be happy to help.

Follow these steps in H&R Block's tax software:

  1. On the left navigation menu, click the Get Started tab, then Immigration/Emigration.

  2. Answer Yes or No to the question, “Did you live outside of Canada at any time in {taxyear}?”