Did you know?
If you spend part of the year in the United States (U.S.), for example, for health reasons or on vacation, and you maintain residential ties in Canada (that is, a home, a spouse or common-law partner, a property), we usually consider you to be a factual resident of Canada.
As a factual resident, we tax your income as if you never left Canada. You should continue to:
- report all income you receive from sources inside and outside Canada for the year, and claim all deductions that apply to you;
- claim the federal and provincial or territorial non-refundable and refundable tax credits that apply to you;
- pay federal tax and provincial or territorial tax where you keep your residential ties in Canada; and
- be eligible to apply for the goods and services tax/harmonized sales tax (GST/HST) credit and any related provincial credits.
These do not apply to you if you are a U.S. citizen, or if you have been granted permanent resident status by the United States Citizenship and Immigration Services.
For more information on how Canadian taxes apply to you when you go down south, go to the CRA’s Vacationing outside of Canada webpage.
How U.S. tax laws apply
As a Canadian resident who spends part of the year in the U.S., it is important for you to determine how the U.S. tax laws apply to you. For more information, visit the IRS website at www.irs.gov/Individuals/International-Taxpayers. If you wish to contact the IRS by mail or by phone, visit the IRS website at www.irs.gov/uac/How-to-Contact-the-IRS-1, for contact information.