What happens if I'm deemed a Canadian resident while living abroad?
Written by Nathan Kondra
Updated at May 22nd, 2025
There are a number of situations in which you may be considered a 'factual resident' even if you don't live in the country. According to the CRA You may be considered a factual resident of Canada if you are:
- working temporarily outside Canada;
- teaching or attending school in another country;
- commuting (going back and forth daily or weekly) from Canada to your place of work in the United States (U.S.);
- vacationing outside Canada; or
- if you spent part of the year in the U.S., for example, for health reasons or on vacation.
