Factual residents of Canada for income tax purposes

You are a factual resident of Canada if you keep significant residential ties in Canada while you are living or travelling outside of the country. You could be a factual resident of Canada if you are:

• working temporarily outside Canada
• teaching or attending school in another country
• commuting (going back and forth daily or weekly) from Canada to your place of work in the United States, or
• vacationing outside Canada.

This is also the case if you spend part of the year in the United States for health reasons or on vacation, and you still maintain residential ties to Canada.