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.