Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Principal Issues:
Whether taxpayer is resident in Canada in 2001.
Position: Question of fact, taxpayer should contact ITSO.
Reasons: N/A
XXXXXXXXXX 2001-006884
Eliza Erskine
April 10, 2001
Dear XXXXXXXXXX:
Re: Determination of Residency for Income Tax Purposes (2001 Taxation Year)
This is in reply to your letter of January 30, 2001, asking us to comment on whether you will be subject to Canadian income tax for the 2001 taxation year.
Whether or not an individual is resident in Canada during a taxation year and, therefore, subject to Canadian income tax on his worldwide income for that year, is a question of fact to be determined by reference to all of the circumstances of the individual's particular situation. It is not the policy of the Income Tax Rulings Directorate to comment on the residency status of a specific individual for a particular taxation year. It is possible, however, to obtain a residency determination from the International Tax Services Office (ITSO). For further information, please call the ITSO, Enquiries and Adjustments Division, at 1-800-267-5177 (toll free anywhere inside Canada or the United States), (613) 952-3741 (English), or (613) 954-1368 (French), or write to
International Tax Services Office
Enquiries and Adjustments Division
2204 Walkley Road
Ottawa ON K1A 1A8
CANADA
We note that a non-resident individual may still be subject to Canadian income tax with respect to certain types of Canadian source income. If you have access to the internet, we suggest that you refer to the Canada Customs and Revenue Agency website at www.ccra-adrc.gc.ca for general information concerning the Canadian income tax system and access to copies of most of our guides, forms, interpretation bulletins and information circulars. Our website also provides information on how to contact us.
We trust that this information will be of assistance to you.
Yours truly,
Jim Wilson
for Director
International and Trusts Division
Income Tax Rulings Directorate
Policy and Legislation Branch
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