residential ties to canada

[J.M Noel]

I have been a non-resident of Canada for more than 15 years but travel home to see family every year. I have maintained my driver's licence in order to be able to drive while there, using my mother's home address. I have also maintained my bank account, it has seen very little activity and very little funds, here again I used my mother's address. It has been convenient, but my concern now is whether in the eyes of the Canadian Revenue Agency these ties are sufficient enough to question whether I am indeed a non-resident. An important factor as we prepare to return to Canada and set up a life there. How much of a tie exists? What I need to determine is if the money transferred to my account from my country of residency would be subject to taxation. We would be selling our property and transferring the funds to my canadian account in order to buy there, so it is a considerable amount of money and we do not want to be taxed on it.

 

[steaky]

I have been a non-resident of Canada for more than 15 years but travel home to see family every year. I have maintained my driver's licence in order to be able to drive while there, using my mother's home address. I have also maintained my bank account, it has seen very little activity and very little funds, here again I used my mother's address. It has been convenient, but my concern now is whether in the eyes of the Canadian Revenue Agency these ties are sufficient enough to question whether I am indeed a non-resident. An important factor as we prepare to return to Canada and set up a life there. How much of a tie exists? What I need to determine is if the money transferred to my account from my country of residency would be subject to taxation. We would be selling our property and transferring the funds to my canadian account in order to buy there, so it is a considerable amount of money and we do not want to be taxed on it.

Best to phone CRA and speak to their agents about your enquiry or your accountant who prepares your non resident tax documents for those 15+ years..

 

[armoured]

I have been a non-resident of Canada for more than 15 years but travel home to see family every year. I have maintained my driver's licence in order to be able to drive while there, using my mother's home address. I have also maintained my bank account, it has seen very little activity and very little funds, here again I used my mother's address. It has been convenient, but my concern now is whether in the eyes of the Canadian Revenue Agency these ties are sufficient enough to question whether I am indeed a non-resident. An important factor as we prepare to return to Canada and set up a life there. How much of a tie exists? What I need to determine is if the money transferred to my account from my country of residency would be subject to taxation. We would be selling our property and transferring the funds to my canadian account in order to buy there, so it is a considerable amount of money and we do not want to be taxed on it.

Personally I doubt that those ties would be considered sufficient enough to require you to file as a 'deemed resident.'

Note that the driver's license is a separate question; formally most provinces do not let you 'keep' a driver's license if you're truly not resident - but they basically don't do much about it or look into it.

Keeping/using healthcare coverage when not resident though is a serious matter - mostly about using benefits you're not eligible for. I once had a small run-in with an overzealous CBSA officer who really, really wanted to find me doing something wrong, specifically related to living/not living in Canada.

As I recall he literally said "ah-ha!" when he found my ancient OHIP card while doing a search (yep, an actual search). I laughed and told him I had cancelled it when I moved abroad five years or more before and he was welcome to check, I just hadn't removed it from my stuff. (Not that it was any of his business anyway, not a federal matter.)

 

[J.M Noel]

Thank you for your answer.
I notified OHIP many years ago that I was no longer a resident.
Kind regards

Personally I doubt that those ties would be considered sufficient enough to require you to file as a 'deemed resident.'

Note that the driver's license is a separate question; formally most provinces do not let you 'keep' a driver's license if you're truly not resident - but they basically don't do much about it or look into it.

Keeping/using healthcare coverage when not resident though is a serious matter - mostly about using benefits you're not eligible for. I once had a small run-in with an overzealous CBSA officer who really, really wanted to find me doing something wrong, specifically related to living/not living in Canada.

As I recall he literally said "ah-ha!" when he found my ancient OHIP card while doing a search (yep, an actual search). I laughed and told him I had cancelled it when I moved abroad five years or more before and he was welcome to check, I just hadn't removed it from my stuff. (Not that it was any of his business anyway, not a federal matter.)

 

[J.M Noel]

Thank you for the suggestion. Since filing my last income tax return 15+ years ago I haven't submitted anything to the CRA.
Kind regards

Best to phone CRA and speak to their agents about your enquiry or your accountant who prepares your non resident tax documents for those 15+ years..

 

[steaky]

Then phone CRA and speak to their agents about your enquiry.