For a considerable number of friends who have become naturalized Canadian citizens, they would like to return to China or go to the United States to develop their own careers but are unwilling to pay taxes on their income in Canada and can freely enter and exit Canada. Then let yourself Become a non-tax resident, it will give you the best of both worlds.

But to become a non-tax resident, you must cut off all ties with Canada. This mainly includes the following three aspects:

(1) Residence

Since you are leaving Canada, you cannot have a residence in Maple Leaf Country.

But this does not mean that you have to sell your house. You can Rent your house to a fixed company, group or individual for a long period of time (such as 3 years or 5 years) and there must be no clause in the lease that allows the tenant to terminate the contract. For example, the tenant can terminate the contract by giving you 3 months notice in advance. Contract. Because it is difficult to find such a tenant, most people will sell the house and then leave. However, if you have adult children, you can transfer the property to them. But you cannot keep your room, that is You must get rid of all your personal belongings to show that you have no place to live. Of course, if your parents are in Canada, you can also transfer the property to them, but you must make sure that they do not need you to support them, otherwise the family relationship will still be intact.

(2) Family

You are not allowed to have a spouse, common-law partner, or relatives who need your support such as parents, grandparents, children, etc. in Canada. From this point of view alone, "space "People" are tax residents. Although they have paid taxes in China, they must make up the difference in Canada. According to friends from CCRA, they have reported it, and in recent years, a group of people with mainland backgrounds have continued to join them. Of course, they are mainly interested in " "Big Fish" is interested. Therefore, people with families must become non-tax residents either as a whole family or as a couple, divorce. Look, it's better to be single.

(3) Personal property and social relations

Since you have moved to another country, you can no longer have a Canadian driver’s license, bank account, credit card, medical insurance, library card and various memberships.

But you can Have the following property or income:

RRSP, RRIF, CPP, QPP, OAS (Old Age Security pension), Dividends, Rental and royalty payments, pension payments, Retiring Allowances, Annuity Payments,

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The income must be reported to taxes every year, but it does not affect your non-tax resident status. You can check the following website for details on how to do it.

Generally, after you are sure that you want to become a tax resident After becoming a non-tax resident, you should submit a NR74 form (Determination of Residency Status) to the CCRA although this is not mandatory. One thing must be clear, that is, just because the tax bureau determines that you are a non-tax resident does not mean that they will always admit that you are a non-tax resident. Tax resident. When you establish any of the above three relationships with Canada, the confirmation of NR74 becomes a piece of waste paper. Therefore, submitting the NR74 form to CCRA is not mandatory.

< p>So after cutting off the above three ties, do you necessarily become a non-tax resident? No!

If any of the following situations occur, you are still a tax resident or you have changed from a non-tax resident to a tax resident again. Tax resident.

(1) The purpose of moving to other countries is to complete a certain contract or project, and to return to Canada to live immediately after the expiration. Whether the contract is two years, three years, or five years. I have I saw a case about an engineer who went to Asia to work for three years. He considered himself a non-tax resident and did not pay the difference to the Canada Revenue Agency. After the contract expired and he came back, the CCRA asked him to pay back taxes and fined him. He refused to accept the tax appeal. As a result of the court, the tax bureau won the case

(2) Living in Canada for more than 183 days within a year.

(3) Moving to a third country without legal status. For example, from He/she came from China but went to the United States without legal status in the United States. One thing to remember is that CCRA always considers a Canadian citizen to leave Canada for another country (such as the United States) if he/she is not from that country (the United States). resident, then he/she must be a Canadian resident and tax resident. But the converse is not necessarily true, that is, he/she can be a U.S. resident or a Canadian resident because Canada recognizes dual nationality. So even if you already have a U.S. green card, you may still Become a Canadian tax resident.