For the Canada Revenue Agency (CRA), residency is determined based on all factors, including residential ties. Among the significant ties cited by the CRA are: a home in Canada, a spouse or common-law partner in Canada, and dependents in Canada. Without sufficient significant ties, the threshold of 183 days of residence in the year separates deemed residents (183 days or more) from non-residents (less than 183 days).
This page is based on a single CRA page, "Determining your residency status", last modified on January 20, 2026. It does not cover: the amount of Canadian taxes, the tax due upon leaving Canada, the text of the convention between France and Canada, the Folio S5-F1-C1 that the CRA cites, or immigration formalities.
The principle: all facts count
The page sets the stage: residency status determines your tax obligations in Canada, and "all of the relevant facts in your case must be considered." It cites the duration, purpose, intention, and continuity of your stay, in addition to your residential ties.
Important links and secondary links
| Category | Examples provided by the ARC |
|---|---|
| Important links | A residence in Canada; a spouse or common-law partner in Canada; dependents in Canada |
| Secondary links | Personal belongings (car, furniture); social connections (clubs, religious organizations); economic connections (bank accounts, credit cards); a Canadian driver's license or passport; provincial or territorial health insurance |
The page doesn't say how many secondary links carry the same weight as one important link, nor what counts as "home". It refers you to an examination of the facts.
The statuses that distinguish the ARC
| Status | Page definition |
|---|---|
| de facto resident | A person who has left Canada but maintains significant residential ties (examples: temporary work, studies or holidays abroad) |
| Reputable resident | A person without significant ties sufficient to be considered a de facto resident, who has stayed in Canada for 183 days or more in the year: «stayed in Canada for 183 or more days in the year» |
| Non-resident | A person without significant ties who usually lives abroad; this is the case if they have lived outside Canada all year (unless they are a deemed resident) or if they have stayed in Canada for less than 183 days: "You stayed in Canada for less than 183 days in the tax year"« |
| deemed non-resident | A person who has residential ties to Canada and is a de facto resident, but who is also considered a resident of a country that has a tax treaty with Canada; the same rules as for non-residents apply. |
| Emigrant | A person who has left Canada, settled permanently abroad, and severed their residential ties; this is referred to as "ceasing to be a resident of Canada in the tax year."« |
| Immigrant | A person who has left another country to settle in Canada, formed important ties there, and become a resident within a year |
The 183-day threshold
The page applies the 183-day threshold to individuals without sufficient significant residential ties; for others, it refers to all relevant facts. It does not specify how the days are counted (arrival day, departure day): the calculation in the example below relies on an assumption.
When two countries consider you a resident
If a person can be considered a resident of two countries, the CRA indicates that the tie-breaker rules of the tax treaty apply. It refers to paragraph 1.40 of Folio S5-F1-C1.
On the French side, the official list of tax treaties (BOFiP, version of 29/04/2026) gives the following for Canada:
- the convention of 2 May 1975 (Official Journal of 10 October 1976); ;
- three amendments: January 16, 1987, November 30, 1995 and February 2, 2010; ;
- the taxes in question which include income tax, wealth tax, inheritance and gift tax.
This page does not describe the order of tie-breakers in the convention.
To read both sides together, here is the French criterion. According to the BOFiP (Official Bulletin of Public Finances), a person is considered a tax resident of France if they have their home or principal place of residence there, or if they primarily work there, or if the center of their economic interests is located there. It is sufficient for one of these criteria to be met. Principal residence is generally considered to be defined as more than six months of presence per year, although this rule is not absolute. This version of the BOFiP dates from July 28, 2016. Therefore, the same departure can be interpreted using two different tax tables: the Canadian and the French.
Arriving in Canada, leaving Canada: NR74 and NR73
The CRA offers two forms for those who want an opinion on their resident status: NR74 to enter Canada, NR73 to leave it.
Tax residency in Canada: a numerical example (fictitious profile)
Situation. Julien, a fictional entrepreneur, comes to work in Canada in 2027. He has no spouse or dependents. The assumption for the calculation is that he does not establish any significant residential ties there (the page does not define what constitutes a domicile). Two arrival dates are compared: April 20, 2027, and July 15, 2027.
Issue. What status does the CRA page assign it based on the arrival date?
Strategy. We count the days of presence from the day of arrival to December 31, 2027 inclusive (counting assumption) and compare to the threshold of 183 days.
Result.
| Arrival | Days of attendance in 2027 | Deviation from the 183-day threshold | Status according to the page (without important links) |
|---|---|---|---|
| April 20, 2027 | 256 | + 73 days | Reputable resident |
| July 15, 2027 | 170 | - 13 days | Non-resident |
In the second scenario, 13 days are needed to reach the threshold. This profile is hypothetical: the dates and the absence of significant links are assumptions, and the result does not prejudge any real-life situation. The example does not take into account any applicable tax treaty.
Tax residency in Canada: what changes depending on your situation
- Your residential links : home, spouse or common-law partner, dependents, then secondary relationships.
- The number of days spent in Canada during the year and the counting method.
- Your country of origin : if a tax treaty links Canada to that country, deemed non-resident status and treaty arbitration come into play.
- Your direction of travel : entry (immigrant) or exit (emigrant) from Canada.
- The French criterion of tax residence, which is assessed separately for France.
The rule depends on your situation. No results are guaranteed.
Frequently asked questions
After how many days does one become a tax resident of Canada?
For individuals without significant residential ties, the CRA page considers 183 days or more in the year for deemed resident status. For individuals with significant residential ties, the page refers to all relevant facts.
Can one remain a resident of Canada after leaving the country?
Yes, in the sense of the page: a de facto resident is a person who has left Canada but who maintains significant residential ties.
What are the important residential ties?
Among the important ties cited by the CRA are: a residence in Canada, a spouse or common-law partner in Canada, and dependents in Canada.
What is a deemed non-resident?
A person who is a factual resident of Canada but also considered a resident of a country that has a tax treaty with Canada. The applicable rules are those for non-residents.
What forms are needed to have one's status verified?
NR73 to leave Canada, NR74 to enter, for those who want the CRA's opinion on their resident status.
Take stock before leaving
Your residency status is verified using your travel calendar and a list of your connections, before arrival or departure. Schedule an appointment with Balmont Conseil, a Lyon-based firm established for nearly 14 years, to review your situation.
Alexis SagnierFinancial and real estate investment advisor, insurance broker, AMF certified
Founder of Balmont Conseil, Lyon (ORIAS 13003497)
Read also
- Leaving France for Canada: exit tax and procedures
- French tax residence: the 3 criteria (art. 4 B)
- Leaving France for Thailand: exit tax
- France-Belgium tax treaty: the details
- Emirates: Personal and Corporate Tax in 2026
- Tax residency in the Emirates: criteria and calculation
- Form 706-NA: Inheritance tax for non-residents
Official sources
- Canada Revenue Agency (canada.ca), «Determining your residency status» (modified on 20/01/2026): https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/information-been-moved/determining-your-residency-status.html
- BOFiP, list of tax treaties concluded by France (BOI-ANNX-000306, version of 29/04/2026): https://bofip.impots.gouv.fr/bofip/2509-PGP.html/identifiant=BOI-ANNX-000306-20260429
- BOFiP, BOI-IR-CHAMP-10, tax domicile (version of 28/07/2016): https://bofip.impots.gouv.fr/bofip/1911-PGP.html/identifiant=BOI-IR-CHAMP-10-20160728
