Resident of Canada

 

You become a resident of Canada for income tax purposes when you establish significant residential ties in Canada. You usually establish these ties on the date you arrive in Canada.

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Residential ties in Canada include:

• a home in Canada

• a spouse or common-law partner or dependants who move to Canada to live with you

• personal property, such as a car or furniture

• social ties in Canada

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Who has to file a return

 

Even if you lived in Canada for only part of the year, you may have to file a Income Tax and Benefit Return if you:

• have to pay tax for the year

• want to claim a refund

• want to get benefit and credit payments

 

To continue getting the benefits and credits you may be entitled to, you have to do your taxes each year, even if you had no income.