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ARCHIVED - General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada 2000

Determining yo ur residency status

Were you a non-resident in 2000?

You were a non-resident of Canada for tax purposes in 2000 if you did not have residential ties (as defined below) in Canada in 2000, and:

• you lived outside Canada throughout 2000 (except if you were a deemed resident as defined on page 9); or
• you stayed in Canada for less than 183 days in 2000.

What income should you report? - Report your 2000 income from Canadian sources such as scholarships, fellowships, bursaries, net research grants, income from a business without a permanent establishment in Canada, and taxable capital gains from disposing of taxable Canadian property, as indicated under the applicable income line in the guide.

What are residenti al ties?

Residential ties include a home in Canada, a spouse or dependants who stayed in Canada while you were living outside Canada, personal property, and social ties in Canada. Other ties that may be relevant include, a Canadian driver's licence, Canadian bank accounts or credit cards, and provincial or territorial hospitalization insurance coverage. More details on residential ties can be found in

Interpretation Bulletin IT-221, Determination of an Individual's Residence Status or you can contact the International Tax Services Office.

Were you a non-resident in 2000 and you want to elect un der section 217?

Under section 217 of the Income Tax Act, you can choose to report certain types of Canadian-source income on a Canadian return and pay tax on that income using an alternate taxing method. Choosing to do this is called "electing under section 217." For detailed information on electing under section 217, including the types of income to which section 217 applies, see page 58.

Were you a d eeme d re sident in 2000?

You were a deemed resident of Canada for tax purposes in 2000 if you did not have residential ties in Canada, but you stayed here for 183 days or more in 2000 and, under a tax treaty, you were not considered a resident of another country.

You were also a deemed resident if you lived outside Canada during 2000, you did not have residential ties in Canada, and you were:

• a member of the Canadian Forces at any time in 2000;
• a member of the Canadian Forces overseas school staff and you choose to file a return as a deemed resident (if you left Canada during 2000, see "Were you a member of the overseas Canadian Forces school staff who left Canada in 2000?" later on this page);
• a federal or provincial government employee and you either lived in Canada just before being posted abroad or you received a representation allowance for 2000;
• a person working under a Canadian International Development Agency (CIDA) assistance program, if you were a resident of Canada at any time during the three-month period just before you began your duties abroad;
• a person who, under a tax treaty, is exempt from tax on 90% or more of your income from all sources in your new country of residence because of your relationship to a resident (including a deemed resident) of Canada; or
• a dependent child of one of the first four persons described above and your net income in 2000 was less than $7, 231.

What income should you report? - Report your 2000 world income. World income is income from all sources both inside and outside Canada.

Were you a member of the overseas Canadian Forces school s taff who left Canada in 2000?

If so, and you severed your residential ties, you became a non-resident of Canada. If this is your situation, you should use the tax package for the province or territory where you lived just before you left Canada. You should also get the pamphlet called Emigrants and Income Tax, for the special rules that apply to you.

However, if you want, you can file as a deemed resident of Canada while you are serving abroad. If you make this choice, you should use the tax package for the province or territory where you lived just before you left Canada. In future years, you will use the tax package for non-residents and deemed residents of Canada.

Did you live in Quebec just before you left Canada?

If so, though we may consider you to be a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. If this is the case, you may have to pay Quebec income tax while you are serving abroad.

To avoid double taxation (federal non-resident and deemed resident surtax plus Quebec income tax), attach a note to your return telling us that you are filing a Quebec provincial return, and that you are asking for relief from the federal non-resident and deemed resident surtax.

Date modified:

2002-11-30