CRA confirms that an individual who is resident under the s. 250(1)(a) sojourning rule cannot be a part-year resident

CRA confirmed that an individual who sojourns in Canada for more than 183 days in a taxation year and, later in the same taxation year, becomes factually resident in Canada, will not have any period of part-year residence in that year (e.g., for purposes of s. 114)) given that the individual is deemed by s. 250(1)(a) to be resident in Canada throughout the taxation year.

Before so concluding, CRA noted that a person who is deemed to be resident in Canada and is not factually resident in Canada will generally not be resident in a particular province for provincial tax purposes. (This presumably would not be the case where the individual became factually resident in a province by December 31 of the sojourning year.)

Neal Armstrong. Summary of 18 November 2024 Internal T.I. 2024-1015501I7 under s. 250(1)(a).