Based on CRA Income Tax Folio S5-F1-C1 — Determining an Individual's Residence Status
This questionnaire evaluates your residential ties to Canada and provides a preliminary assessment of whether you are likely a factual resident, deemed resident, or non-resident for Canadian income tax purposes.
What is assessed
Days in Canada (sojourn test)
Significant ties: dwelling, spouse, dependants
Secondary ties: bank accounts, driver's license, health card, property, memberships
International context & tax treaty override
Important: This tool provides general guidance based on CRA criteria and does not constitute professional tax or legal advice. Your actual residency status depends on the full facts of your situation. Consult a qualified tax professional for your specific circumstances, especially if you have complex cross-border ties.
Your Situation1 of 17
Note: Spending 183 or more days in Canada during the tax year triggers deemed residency under subsection 250(1)(a) of the Income Tax Act — regardless of your other ties. We'll continue to gather information for a complete picture, including any potential treaty override.