Residency Requirements for Canadian Citizenship

[jillian_murphy]

Hello,
I am a Canadian PR residing in Canada since past 2.5 years. My spouse used to live and work in Canada 1 year before I permanently moved here. During that 1 year, I used to frequently visit Canada as a PR and cumulatively that added up to less than 183 days. In that year I was a tax resident of the US (as I was working in the US) and I only filed US tax return. Since I was in the US and my spouse had strong connections to the US (due to various factors) she filed as Canadian non resident in that year. Fast forward to 2025, as I become eligible for citizenship, my question is whether I can consider those 5+ months towards my Canadian citizenship residency obligations even though I did not file taxes in that year.

 

[forw.jane]

Hello,
I am a Canadian PR residing in Canada since past 2.5 years. My spouse used to live and work in Canada 1 year before I permanently moved here. During that 1 year, I used to frequently visit Canada as a PR and cumulatively that added up to less than 183 days. In that year I was a tax resident of the US (as I was working in the US) and I only filed US tax return. Since I was in the US and my spouse had strong connections to the US (due to various factors) she filed as Canadian non resident in that year. Fast forward to 2025, as I become eligible for citizenship, my question is whether I can consider those 5+ months towards my Canadian citizenship residency obligations even though I did not file taxes in that year.

Yes you can.

 

[armoured]

Hello,
I am a Canadian PR residing in Canada since past 2.5 years. My spouse used to live and work in Canada 1 year before I permanently moved here. During that 1 year, I used to frequently visit Canada as a PR and cumulatively that added up to less than 183 days. In that year I was a tax resident of the US (as I was working in the US) and I only filed US tax return. Since I was in the US and my spouse had strong connections to the US (due to various factors) she filed as Canadian non resident in that year. Fast forward to 2025, as I become eligible for citizenship, my question is whether I can consider those 5+ months towards my Canadian citizenship residency obligations even though I did not file taxes in that year.

You do not count the months, but the actual physical days. Any day in which you were in Canada counts toward the total days. Note, of course, you will still have to meet the tax filing requirement - separate topic.

 

[jillian_murphy]

You do not count the months, but the actual physical days. Any day in which you were in Canada counts toward the total days. Note, of course, you will still have to meet the tax filing requirement - separate topic.

Thanks @armoured. I was a tax resident in US in that year (spent more than 183 days) and have filed my taxes there. I did not earn income in Canada as I was working for a US employer (received W-2 as opposed to a T4). So no Canadian sourced income was reported to CRA. My spouse also ended up filing as a Canadian non-resident for that year due to her strong ties to the US (through me). Considering these factors, am I still required to file taxes in Canada for that year when I was only visiting the country and not conducting work/business here?

 

[canuck78]

Thanks @armoured. I was a tax resident in US in that year (spent more than 183 days) and have filed my taxes there. I did not earn income in Canada as I was working for a US employer (received W-2 as opposed to a T4). So no Canadian sourced income was reported to CRA. My spouse also ended up filing as a Canadian non-resident for that year due to her strong ties to the US (through me). Considering these factors, am I still required to file taxes in Canada for that year when I was only visiting the country and not conducting work/business here?

You need to speak to CRA. You and your spouse may have both been a tax resident of Canada as well. Days in Canada are not the only thing that determines if you are a tax resident.