Personal Finance

Can a "non-resident" Canadian Citizen return to Canada?

  • Last Updated:
  • Mar 9th, 2015 2:22 pm
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Deal Addict
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Dec 28, 2011
2494 posts
213 upvotes
Calgary
bubak wrote:
Mar 9th, 2015 1:07 pm
Actually, the treaty explicitly covers the case "if he has a permanent home available to him in both States" (IV 2 (a)).

See the actual treaty here.
I understand that this stuff is complicated but at the end of the day one is a resident of one country for tax purposes, no?
Deal Addict
Jan 24, 2015
1021 posts
303 upvotes
Canadian in USA
bubak wrote:
Mar 9th, 2015 1:07 pm
Actually, the treaty explicitly covers the case "if he has a permanent home available to him in both States" (IV 2 (a)).

See the actual treaty here.
Sure, and those provisions are EXACTLY the reasons why you have to worry about things like where you have your bank accounts, where your spouse lives, because the rules set out there allow CRA to argue that you should be considered a resident of Canada, and pay Canadian tax.

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