If your family is living in Canada without you that is considered strong residential ties. That isn’t a question. In the majority of cases the primary income earner is the one who remains out of Canada to work while their family lives in Canada. It is a good reminder that’s even if you don’t meet RO you are usually still a tax resident.
Actually Canada Revenue refers to family living in Canada as a "
significant" residential tie. Whatever YOU "
consider" to be "
strong residential ties" that may or more likely does not comport with how Canada Revenue assesses factual information in determining who is considered a resident for tax purposes.
One might quibble that I am quibbling over semantics. What's the difference between a "
strong" residential tie and a "
significant" residential tie? When it comes to dealing with Canada Revenue the terminology matters. Details matter. Attention to such detail, especially in regards to terms, tends to be sorely absent in many discussions here. We manage, within the scope of immigration matters. But that just will not do for tax filing and tax payment questions.
I'd prefer to not grapple with the nuances here because tax filing and tax payment questions are very, very specific, and while many scenarios are relatively simple, many are not, and in particular when there are international elements involved it can and often does get very complicated very quickly.
Thus the caution: for tax filing and tax payment questions THIS is NOT a reliable forum, and at the very least one should instead consult the Canada Revenue webpage information I linked above.
Just to scratch the surface, and it is barely scratching the surface, for the PR who does a soft landing, never personally establishing a residence in Canada, the fact that the PR's family comes and stays and lives in Canada does NOT make that PR a tax resident of Canada. The significant ties criteria does NOT even come into consideration.
Moreover, Canada has tax treaties with most other countries (94), and under the terms of many (I believe but have not verified actually most) of those treaties if the PR is a tax resident of that other country, and meets certain criteria, again they are NOT a tax resident of Canada just because they have dependents who are residents of Canada. Note, in particular, even if under Canadian law a PR can be considered a "tax resident" of Canada, that PR is NOT necessarily a resident of Canada for tax purposes -- the respective treaties prescribe rules for determining which country an individual will have tax resident status if that individual could be considered a tax resident of both countries. Clue: where the PR is employed and spends most of his or her time is usually the dominant factor.
Note "
Usually" warrants a caveat: the probabilities are NOT determinative. The actual individual details matter.
I do not know what percentage of PRs living and working abroad have family in Canada but are not tax residents of Canada. I have not seen any source of such information in this forum, even in broad general terms (like "usually" or "most"), that is anywhere near reliable. Thus, again, the caution.
