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: Whether an individual is a non-resident of Canada.
Position: It is not the policy of the Income Tax Rulings Directorate to comment on the residency of a specific individual for a particular taxation year.
Reasons: General comments provided.
June 25, 2012
Re: Determination of Residency Status
This is in response to your request for a determination of your residency status. Whether or not an individual is resident in Canada during a taxation year and, therefore, subject to Canadian income tax on his/her 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. If you have not done so already, we suggest that you refer to Interpretation Bulletin IT-221, Determination of an Individual’s Residence Status.
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. However, it is possible, to obtain a residency determination from the International Tax Services Office (ITSO). To obtain the determination about your residence status, please complete Form NR73, Determination of Residency Status (Leaving Canada), and send it to our International Tax Services Office. You must give ITSO as much detail as possible on your form so that it can give you the most accurate opinion. Please mail the completed form to:
International Tax Services Office:
2204 Walkley Road,
Canada, K1A 1A8
If you require further information please contact the ITSO at 1-855-284-5942 (toll free anywhere inside Canada or the United States) or 1-613-940-8495 (from outside Canada and the United States).
Copies of Interpretation Bulletins, Circulars and Forms are available on the Canada Revenue Agency website at http://www.cra-arc.gc.ca/formspubs/menu-e.html.
We trust these comments will be of assistance to you.
International Division/ Division des opérations internationales
International Section III
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch
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