Tools · Canada Tax Residence
Canada Tax Residency Test
Canada asks first whether you have kept significant residential ties, not how many days you spent here. The 183-day rule is a fallback that applies only when those ties are absent — which is why it is so often misunderstood as the main test.
Looking for the full explanation? Read the complete guide to Canada tax residency, which covers each limb of the test in detail alongside this tool.
- Residential ties
- Sojourner rule
- Treaty tie-breaker
Stage 1 of 3 · Residential ties
Residential ties
Which of these significant residential ties did you maintain with Canada?
These three carry the most weight by a wide margin. The CRA treats any one of them as a strong indicator of continuing Canadian residence, and generally expects all three to be severed before accepting that residence has ceased.
None selected — press a number key or tick a box.
Residency tests for other countries
- Canada residency: full guide and FAQs
- All tax residency tests
- United Kingdom — Statutory Residence Test
- Ireland — Tax Residence Test
- Spain — Tax Residence Test
- United States — Substantial Presence Test
- Australia — Residency Tests
- Portugal — Tax Residence Test
- United Arab Emirates — Tax Residency Test
- South Africa — Residency Tests
- France — Domicile Fiscal Test
- Italy — Tax Residence Test
- India — Residential Status Test
- Germany — Unlimited Tax Liability Test
- Switzerland — Tax Liability Test
- Cyprus — Tax Residence Test
- Thailand — Tax Residence Test