Comment déterminer votre statut de résidence au Canada à des fins fiscales

Non-résidents canadiens

Ceci est probablement l'un des facteurs les plus importants que vous devez évaluer avant de déposer vos impôts chaque année, surtout si cela est votre première fois.

It is really important to file correctly. So what does this mean and where do I start?

Filing correctly means filing your Canadian tax return compliantly and in line with the tax law of Canada. You should start by figuring out your residency status. Hopefully, après avoir lu le ci-dessous, vous aurez une meilleure compréhension de cette, but if not, we’ve included some other resources to help you.

Filing incorrectly is a nasty business. We’ve seen our fair share of this, so please take it seriously.

Let’s Begin!

Les faits pertinents pour déterminer votre statut de résidence comprennent les liens de résidence que vous avez au Canada, the purpose and permanence of your stays abroad, and your ties abroad.


En savoir plus sur les taxes:
Dates importantes de l'année fiscale canadienne


Quelle est la différence entre résident et non-résident?

You are a non-resident for tax purposes if you:

  • normally, customarily, or routinely live in another country and are not considered a resident of Canada; or do not have significant residential ties in Canada; and you lived outside Canada throughout the tax year, or you stayed in Canada for less than 183 days in the tax year.

You are an ordinary resident in Canada for tax purposes if:

  • Canada is the place where the individual, in the settled routine of his or her life, regularly, normally or customarily lives.

For the record, if you’ve never filed a tax return before in Canada, you’re on a 1 or 2 year Working Holiday Visa, and you plan on staying for that amount of time and then leaving Canada, it’s fair to say that you should file as a NON-RESIDENT for tax purposes.

Think you should be filing as a resident? Being a resident doesn’t necessarily mean that you are a permanent resident in Canada, so if the following applies to you, you may well be.


Lire aussi
Le T4 a expliqué


étudiant regardant un document fiscal

Généralement, En tant que résident, vous cherchez à cocher the majority des cases suivantes:

You should have the following residential ties to Canada

Significant ties

  • Un conjoint ou partenaire de-droit commun
  • A house or apartment (own or renting)
  • Dependants

Secondary ties

  • Personal Property such as furniture, or a car/vehicle
  • Social ties such as memberships of Canadian recreational, organisations religieuses ou professionnelles
  • Economic ties such as a bank account, credit cards, investments,
  • Canadian health insurance (BC Health, Alberta Health, etc.)
  • Canadian drivers license or Canadian passport
  • You are permanently employed in Canada
  • You are planning on staying in Canada past your working holiday visa and are applying for PR
  • Canada should be the place where you customarily live
  • You spent more than 183 days in Canada*

*Note: A lot of people think that this is the most important factor to consider, however, ce n'est pas le cas. Make sure that the majority of the other factors apply to you too.

If any of the above residential ties are unfamiliar to you and you’re on a visa vacances-travail, you should file as a non-resident.

If you’re really confused (we’re sorry), we tried. You can also appeler l'ARC pour confirmer votre statut ou demander à un agent fiscal comme Taxback.com qui se spécialise pour aider les participants du visa vacances travail.

Happy Filing!

Leave a Reply

Your email address will not be published. Required fields are marked *