You are leaving Canada temporarily

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https://www.canada.ca/en/services/taxes/income-tax/personal-income-tax/your-tax-obligations/you-are-leaving-canada-temporarily.html

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You are leaving Canada temporarily

You live outside of Canada temporarily for work, school, vacation, or health reasons.

Services and information


Factual residents

You are a resident of Canada and you leave temporarily for work, school, a medical procedure, or vacation.


Going down south

You spend part of the year in the U.S. for vacation or health reasons and maintain residential ties in Canada.


Government employees

You are a federal or provincial government employee who is posted abroad for work.

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Date modified:
2021-03-12