I am Canadian Citizen returning to Canada after being in Switzerland for 11 years. The question I have and cannot find is when is that I am again a permanent resident. Is it when I land at the airport and declare I am returning? I have also read that it is what you file on your first years tax return which seems somewhat wrong. If so I can make it up or change it to when I want to have it. Which for tax reasons would be very useful. Anyone know that answer to this question?