Ch.2 liab for tax

Question 1

Primary residential ties

Answer 1

Dwelling place in Canada maintained for the taxpayer’s use
Spouse or common-law partner of taxpayer
Dependants of taxpayer

Question 2

Secondary residential ties

Answer 2

Personal property kept in Canada
Social ties
Economic ties
Other ties = social dwelling, canadian passport,

Question 3

Deemed residents

Answer 3

Deemed residents of Canada are taxed in Canada for the full calendar year on their worldwide income. The following taxpayers are the most common types of deemed residents of Canada:
• an individual who sojourns in Canada for a total of 183 days or more in the year (for the purposes of this rule, part days are considered full days)
• a member of the Canadian armed forces
• an ambassador, minister, high commissioner, officer or servant of Canada or a province, if the individual was resident in Canada prior to his or her appointment

Question 4

Date of becoming a non-resident

Answer 4

The date the individual is considered to have become a non-resident is considered by the CRA to be the later of:
• the date the individual leaves Canada
• the date the individual’s spouse and/or dependants leave Canada
• the date the individual becomes a resident of the new country he or she has emigrated to

Question 5

Taxation of non-residents

Answer 5

To the extent that a non-resident:
• was employed in Canada (physically held a job in Canada),
• carried on business in Canada at a permanent location in Canada, or
• disposed of taxable Canadian property

Question 6

Deemed resident of Canada - corp

Answer 6

• The corporation was incorporated in Canada after April 26, 1965.
• The corporation was incorporated in Canada before April 27, 1965, and it either carried on business in Canada or was resident under common law at any time after April 26, 1965.