WHen exactly does tax residency start? Jonboy?

[toby]

Let's say someone "lands" in June 2010, and thus becomes a permanent resident for immigration purposes.  He then leaves Canada in July 2010,  and returns to Canada in June 2011 to live permanently in Canada. He has no dependants or a full-time home in Canada. When does he become a tax resident? 

(1) As of the date of landing (June 2011)?

(2) As of the date he returns permanently (June 2011)?

(3) As of the 183rd day after returning to Canada in June 2011?

 

[steaky]

I guess No. 2

[Jonboy]

Yes, number 2.  (To add: tax-residency is a question of fact and not rules so I can't say for certain this will be the case for everyone, but 95% + of the time it will be 2.)