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.
Principal Issues: Would a Taxpayer be considered a factual resident of Canada given a particular set of facts which includes the Taxpayer performing missionary work in XXXXXXXXXX for a number of years?
Position: Question of fact. Taxpayer needs to request determination of residency from ITSO.
Reasons: Question of fact.
October 17, 2012
Re: Factual Resident - Missionary
This letter is in response to your letter regarding the determination of residency for Canadian tax purposes of an individual who performs missionary work in XXXXXXXXXX.
As stated in Pamphlet T4131 Canadian Residents Abroad, where an individual is a missionary in another country and meets certain requirements, the individual can choose to be considered a factual resident even if they do not keep residential ties in Canada. To make this choice, the individual must satisfy all of the following requirements:
- be a Canadian citizen or a permanent resident of Canada;
- be in the service of a religious organization that has its national ministry office in Canada;
- be sent out of Canada for five years or less; and
- file an income tax and benefit return and report all income you receive from sources inside and outside Canada for each year you are absent from Canada.
If the individual requires clarification of their Canadian residency status for income tax purposes, they should complete Form NR73, Determination of Residency Status (leaving Canada) and send the completed form to the CRA's International Tax Service Office at the address listed on the form.
We trust these comments will be of some assistance.
International Division/ Division des opérations internationales
International Section III
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch
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