For example, Canada has a tax treaty with the United States (U.S.). Individuals who are considered residents of both Canada and the U.S. will be considered residents for tax purposes in the country in which they have established the strongest ties. If they have stronger ties to the U.S., they will be deemed non-residents in Canada for tax purposes and their salary and remuneration will not qualify for federal or provincial/territorial film and media tax credits.

https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/film-media-tax-credits/residency-status-determination.html