Non Residents of Canada

Being considered a non resident of Canada is not related to whether or not a person is a Canadian citizen.  Even a Canadian citizen will usually be treated as a non-resident if they live in Canada less than a total of 183 days a year OR if one has no residence in Canada and customarily lives outside of Canada.  A person who is not a Canadian citizen and is not a landed immigrant can still be treated (for tax purposes) as a resident of Canada if such person lives in Canada for more than 183 days a year. 

Please be aware that various other factors may be considered when analyzing whether a person is a resident or non resident, such as:

  • whether at the time of closing a sale, the seller will continue to own/rent in Canada
  • if the seller has a spouse or dependent in Canada
  • whether there are continuing social and economic ties in Canada (i.e., memberships, employment)
  • if the individual has Canadian documents like a driver’s license, medical insurance, bank accounts
  • how often one is in Canada

Even a corporation incorporated in a foreign jurisdiction can be considered a resident in Canada if the central management and control of the company are located in Canada, and business and meetings of Directors takes place in Canada.

For a more detailed analysis of Canadian residency/non-residency, please visit or

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