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 taxpayer is resident in Canada
Position: General guidance provided
From: Boychuk, Daryl
Sent: November 17, 2009 11:08 AM
To: XXXXXXXXXX
Subject: Correspondence to Minister of Finance
Dear XXXXXXXXXX ,
I have received a copy of your emails to the Minister of Finance regarding your eligibility to utilize a Tax-Free Savings Account. I understand that your eligibility depends on whether you are resident in Canada and that you are not certain if the Canada Revenue Agency (CRA) would consider you to be a resident.
In general terms, an individual will be resident in Canada in a taxation year if he/she has established sufficient residential ties to Canada or if he/she is temporarily present in Canada for a total of 183 days or more in any calendar year. However, if the individual is also resident in another country with which Canada has a tax treaty, he/she may be considered to be resident in that country and not Canada.
The CRA has published its views on the meaning of "resident in Canada" in Interpretation Bulletin, IT-221R3, "Determination of an Individual's Residence Status". This Bulletin, along with our other publications, can be accessed on our website at: http://www.cra-arc.gc.ca under the heading Publications.
Our experts in residency determination are located at our International Tax Services Office (ITSO). The telephone number is 1-800-267-5177 (toll free) or 613-952-3741. The staff at ITSO can assist you with any questions you may have regarding your residency status. In addition, you can apply to ITSO for a written determination of residency status. The process is explained in paragraph 27 of IT-221R3.
If you like, you can also call me directly at 613-948-5274.
Daryl Boychuk
International Tax Section I
Income Tax Rulings Directorate
Place de Ville, Tower "A"
320 Queen Street
Ottawa K1A 0L5
daryl.boychuk@cra-arc.gc.ca
Tel: 613-948-5274 Fax: 613-957-2088
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© Her Majesty the Queen in Right of Canada, 2009
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© Sa Majesté la Reine du Chef du Canada, 2009
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