Is the 12-month starts from 1st Jan to 31st Dec?
If so, stay from 1st Aug to following year 31st May still within 183-day rule in 12 months?
183-day rule in 12 months
Ask Allan a Tax Question and he will respond to you with an answer to your question within 24 hours!
Hi Sally,
If you reside in Canada for 183 days or more in any 12 month period, then you will be deemed to be a tax resident of Canada. Residents of Canada, including deemed residents, are taxable in Canada on their worldwide income.
In your example, you plan on residing in Canada from August 1 to May 31 of the following year. Therefore, you will become a deemed resident of Canada, since you will have stayed in Canada for at least 183 days.
SOCIAL CONNECT