I live in Niagara Falls and have been living here for the last 2 years and 10 months as a PR since I immigrated to Canada. I will complete my 3-year physical presence requirement on January 20, 2025. However, I received a job offer from the USA with a start date of January 6, 2025. I will leave my current employment in Canada on December 25, 2024. My wife, a Canadian citizen, has been working in the US and commuting daily across the border for a few months. Since I am based in Canada, she has been paying taxes in Canada while I am working here. However, we plan to both declare ourselves as emigrants from December 25, 2024, and attain non-resident status starting December 26, 2024. My wife has rented a home in the US across the border, so we will be spending more time there moving forward.
My question is, in order to meet the physical presence requirement of 3 years, I plan to visit Canada daily and stay overnight for 20 days from Dec 25 onwards. At the same time, I will be declaring myself as a non-resident to the CRA for that duration. Is this acceptable? Will my non-resident days count towards the physical presence requirement? The reason we want to declare ourselves as non-residents is that we don't want to continue filing dual taxes next year and want to simplify things for the upcoming year. We plan to relocate completely yo the US after Jan 20, 2025 so it's just a matter of 20-25 days which I wish to be considered for physical presence despite non resident status post emigrantion.
My question is, in order to meet the physical presence requirement of 3 years, I plan to visit Canada daily and stay overnight for 20 days from Dec 25 onwards. At the same time, I will be declaring myself as a non-resident to the CRA for that duration. Is this acceptable? Will my non-resident days count towards the physical presence requirement? The reason we want to declare ourselves as non-residents is that we don't want to continue filing dual taxes next year and want to simplify things for the upcoming year. We plan to relocate completely yo the US after Jan 20, 2025 so it's just a matter of 20-25 days which I wish to be considered for physical presence despite non resident status post emigrantion.
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