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When do I start to become a resident?

specialmary

Hero Member
Jun 18, 2012
376
18
Dear all,

I arrive in Canada as a Ontario PNP PR in mid-Dec 2016, and will leave at the beginning of Jan. I will come back in June-Aug, and then leave Canada. I will then return in Dec 2017. I have bank accounts and credit cards in Canada, but I do not have a home, car, driver's license, job, or family members in Canada. I do not have provincial health insurance coverage.

I am working outside Canada, and will continue to do so.

(1) For tax purpose, do I become resident of Canada in mid-Dec 2016? So, if the income that I earn between mid-Dec and 31 Dec is less than personal tax credit for the entire tax year of 2016, do I need to report and pay tax? I do not need to report and pay the tax for the entire year of 2016, right?

(2) For the year of 2017, am I considered non-resident, deemed resident, or factual resident of Canada, for tax purpose?

Your help is much appreciated!