Deemed non-residents

Effective after February 24, 1998, if you're a factual or deemed resident of Canada for tax purposes and a resident of another country according to a tax treaty Canada has signed with the other country, you may be considered a deemed non-resident of Canada. You become a deemed non-resident of Canada when your ties with the other country are such that, under the tax treaty, you're considered a resident there.

Note: If on February 24, 1998, you were already a resident of a country with which Canada has a tax treaty, you will not be considered a deemed non-resident of Canada. You will only be considered a deemed non-resident of Canada if after February 24, 1998:

• you ceased to be a resident of the tax treaty country, then become a resident of that country again; or
• you move from the tax treaty country and become a resident of another country with which Canada has a tax treaty.

You may be a deemed non-resident for tax purposes if you're otherwise a deemed resident of Canada who, under a tax treaty, is considered a resident of another country.

As a deemed non-resident, the same rules apply to you as a non-resident of Canada.

Mark T. Serbinski Certified Public Accountants and Serbinski Partners PC, Chartered Accountants specialize in situations involving the taxation of U.S. citizens living abroad and Canadians living or working in the United States.  Please contact us for a complimentary initial review of your particular situation on a confidential basis. 

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