# Resident, non resident, or deemed non-resident?



## mungbeans (Mar 14, 2012)

I've read the CRA material on residency versus non residency and several threads but find it confusing and not been able to find any clear, concise, understandable definition of these and their application.

I left Canada to work in the US in 2011 and have only spent a handful of days in Canada since. I'm trying to determine for the Canadian 2012 tax return what my Canadian tax residency status is (its one of the very first questions on the Turbo Tax software questions).

I had no income in Canada in 2011 except for interest from Canadian bank accounts (the address registered with the bank is still a Canadian address).

I have not declared non-residency.

I've be grateful if somebody could offer guidance regarding my residency status.
Does it come down to "ties to Canada" or something more concrete and definite (I've read all about ties and their severing, and even the official government definition seems to admit its a whisky washy grey area).

Thanks


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## Guban (Jul 5, 2011)

mungbeans said:


> I've read the CRA material on residency versus non residency and several threads but find it confusing and not been able to find any clear, concise, understandable definition of these and their application.
> 
> I left Canada to work in the US in 2011 and have only spent a handful of days in Canada since. I'm trying to determine for the Canadian 2012 tax return what my Canadian tax residency status is (its one of the very first questions on the Turbo Tax software questions).
> 
> ...


It sounds like you are clearly resident in the US, but haven't provided an important piece of information to determine your Canadian residency status. Do you have a residence in Canada? If so, you may be still resident in Canada, especiallly if you have other ties such as a family, provincial driver's license, provincial health care, ...

Yes, this is not a black/white question.


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## AltaRed (Jun 8, 2009)

As I mentioned in a parallel thread, look up the tie breaking rules in the Canada-US tax treaty. What does your tax accountant say?


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