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Todd (anonymous)

Hi Allan,

Thank you again for your previous help. I’d like your advice on whether I should file my 2025 Canadian taxes as a factual resident of Canada, as recommended for my 2024 filing.

Background:
Retired Canadian; moved to Portugal in May 2024.
Temporary resident of Portugal from August 12, 2024, to August 12, 2026; I do not plan to renew and intend to move to Mexico in October 2026.
Filed 2024 Canadian tax return as a resident; filed a 2024 Portuguese tax return but did not owe tax as I had not been here for more than 183 days.
I became a Portuguese tax resident starting January 1 2025.

Ties to Canada:
Mailing address, driver’s license, OHIP (extended until May 2026)
Bank accounts, credit cards, RRSPs, TFSA, non-registered investments
Canadian passport, cell phone plan

Ties to Portugal:
Bank account, rental lease, private health insurance

Questions:
Can I file my 2025 Canadian taxes as a factual resident?
Any implications from the Canada–Portugal tax treaty?

Many thanks,
Todd