knowledge topics

Residency - Individuals

Identify how income tax obligations in Canada are determined.
Identify how residency for Canadian tax purposes is established.
Define the types of residents for income tax purposes.
- Factual resident
- Deemed resident
- Non-resident
Explain the factors the Canada Revenue Agency may use when determining an individual’s residency status for income tax purposes.¹
Explain when the Canada Revenue Agency may consider an individual to be:
- A factual resident²
- A deemed resident³
- A non-resident⁴
Explain the tax obligations for an individual.
- As a factual resident⁵
- As a deemed resident⁶
- As a non-resident⁷
Explain an individual’s benefit and tax credit entitlements.
- As a factual resident⁸
- As a deemed resident⁹
- As a non-resident¹⁰
Explain the income tax impact of a change in residency status from resident to non-resident.¹¹

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