Canada 183-day tax residency
For people without significant Canadian ties who spend 183 or more days in Canada.
Short summary
Canada may treat a person as a deemed resident for tax if they spend 183 or more days in Canada in a calendar year. Significant residential ties and tax treaties are separate tests.
Key rules
- •Threshold: 183 or more days in Canada during the calendar year.
- •A home, spouse or dependants in Canada can establish residency without 183 days.
- •A tax treaty may assign residency to another country.
Official sources
Verify the rules directly with the issuing authority.
This page is a short summary, not legal or tax advice. Rules change. Confirm with the official sources above or a qualified professional before acting.
Other use cases
Australia tax residency
For people spending 183 or more days in Australia during an income year.
Canada provincial health coverage
For Canadian residents who travel and need to keep provincial health coverage.
Canada visitor stay
For visitors entering Canada, including travellers with an eTA or visitor visa.
France tax residency
For people whose home, main stay, work or economic interests are in France.