Note necessary, you can still get CCB if you are a factual resident of Canada for tax purposes while living outside Canada.
Residency status
You are a
factual resident of Canada for tax purposes if you keep significant
residential ties in Canada while living or traveling outside the country.
The term
factual resident means that, although you left Canada, you are still considered to be a resident of Canada for income tax purposes.
Situations where you could be considered a factual resident
You may be considered a
factual resident of Canada if you are:
- working temporarily outside Canada
- teaching or attending school in another country
- commuting (going back and forth daily or weekly) from Canada to your place of work in the United States (U.S.)
- vacationing outside Canada
- spending part of the year in the U.S., for example, for health reasons or on vacation
Entitlements to benefits and credits
Canada child benefit
If you are eligible to receive the Canada child benefit (CCB), you will continue to receive it and any related provincial or territorial benefits you are eligible for during your absence from Canada. However, you will have to file a return each year so the CRA can calculate your CCB. If you have a spouse or common-law partner, they will also have to file a return each year. If your spouse or common-law partner is a non-resident of Canada, they will have to file
Form CTB9, Canada Child Benefit – Statement of Income.
If you have a child while outside Canada, you can apply for the CCB by sending the CRA a completed
Form RC66, Canada Child Benefits Application. For more information, see
Booklet T4114, Canada Child Benefits and related provincial and territorial programs.