Am I a Tax Resident of Canada ?

[battousai]

Dear Forum Members,
I know this is a repeated question on this forum, but I would like to ask nevertheless. I became a landed immigrant (PR Status ) On December 1st 2017, and left Canada on the first week of January 2018. For 2017, I knew I wasn't a tax resident since I was working in the US, and just wanted to complete my landing procedures here.
In 2018, I thought my transfer to Canada was about to be complete in September, so I rented a house in Ontario from September 2018. But the transfer took until January 2019. In this period, I still spent time in the USA, but started moving things to the new house in tiny steps. I acquired a license and OHIP card (like an idiot ) in December 2018. I started working in Canada since January 7th 2019.

Now, I would like to know if I am a tax resident of Canada in 2018 . My only ties are the house (for 3 months in 2018) and a bank account. No Canadian income whatsoever. No children, spouse, benefits, nothing. Not even bank interest for more than $5. I am not even close to 183 days.

I have completely read Income Tax Folio S5-F1-C1. At the least, I can prove that I am a deemed non-resident of Canada since I paid resident taxes to the USA, a country with which tax treaty exists.

Kindly advise. I am getting mixed reviews from "tax experts" out there.

 

[battousai]

I would be very thankful if @steaky and @pie_vancouver can give their opinion. Thanks in advance.

 

[21Goose]

Dear Forum Members,
I know this is a repeated question on this forum, but I would like to ask nevertheless. I became a landed immigrant (PR Status ) On December 1st 2017, and left Canada on the first week of January 2018. For 2017, I knew I wasn't a tax resident since I was working in the US, and just wanted to complete my landing procedures here.
In 2018, I thought my transfer to Canada was about to be complete in September, so I rented a house in Ontario from September 2018. But the transfer took until January 2019. In this period, I still spent time in the USA, but started moving things to the new house in tiny steps. I acquired a license and OHIP card (like an idiot ) in December 2018. I started working in Canada since January 7th 2019.

Now, I would like to know if I am a tax resident of Canada in 2018 . My only ties are the house (for 3 months in 2018) and a bank account. No Canadian income whatsoever. No children, spouse, benefits, nothing. Not even bank interest for more than $5. I am not even close to 183 days.

I have completely read Income Tax Folio S5-F1-C1. At the least, I can prove that I am a deemed non-resident of Canada since I paid resident taxes to the USA, a country with which tax treaty exists.

Kindly advise. I am getting mixed reviews from "tax experts" out there.

You're definitely a deemed non-resident. The question as to whether you have residential ties is subjective since you had a health card and a home, but I'd still say you would qualify as a non-resident because of your intent.

I'm not a tax expert, but if you are a deemed non-resident, then isn't that all you need?

 

[canuck_in_uk]

Dear Forum Members,
I know this is a repeated question on this forum, but I would like to ask nevertheless. I became a landed immigrant (PR Status ) On December 1st 2017, and left Canada on the first week of January 2018. For 2017, I knew I wasn't a tax resident since I was working in the US, and just wanted to complete my landing procedures here.
In 2018, I thought my transfer to Canada was about to be complete in September, so I rented a house in Ontario from September 2018. But the transfer took until January 2019. In this period, I still spent time in the USA, but started moving things to the new house in tiny steps. I acquired a license and OHIP card (like an idiot ) in December 2018. I started working in Canada since January 7th 2019.

Now, I would like to know if I am a tax resident of Canada in 2018 . My only ties are the house (for 3 months in 2018) and a bank account. No Canadian income whatsoever. No children, spouse, benefits, nothing. Not even bank interest for more than $5. I am not even close to 183 days.

I have completely read Income Tax Folio S5-F1-C1. At the least, I can prove that I am a deemed non-resident of Canada since I paid resident taxes to the USA, a country with which tax treaty exists.

Kindly advise. I am getting mixed reviews from "tax experts" out there.

Not a tax resident.

Note that if you didn't actually move in September, you did not qualify to apply for OHIP at that time. If you used healthcare when you didn't qualify, it was fraud.

 

[battousai]

Thanks a lot for your reply,guys. All I wanted to know if I was a deemed non resident.
There is a wait period for obtaining healthcare, and even until today I have not used it. The healthcare didn't take into effect until mid December . In retrospect one can accuse me for trying to move here in September, but I was honestly expecting my job transfer to complete by then.
But thanks for your replies,I genuinely appreciate it.

 

[canuck_in_uk]

Thanks a lot for your reply,guys. All I wanted to know if I was a deemed non resident.
There is a wait period for obtaining healthcare, and even until today I have not used it. The healthcare didn't take into effect until mid December . In retrospect one can accuse me for trying to move here in September, but I was honestly expecting my job transfer to complete by then.
But thanks for your replies,I genuinely appreciate it.

Healthcare fraud can be a touchy subject on the forum. As it appears you moved here in December, you were eligible for OHIP 3 months later in March. As you didn't use it before then, it's fine. If you had used it during that time, that would have been healthcare fraud.