Deemed resident of Canada
You are a deemed resident if, at any time in the year, you live outside Canada, you do not keep residential ties here, and you are:
_ a government employee;
_ a member of the Canadian Forces;
_ a member of the Canadian Forces overseas school staff; or
_ a person working under a Canadian International Development Agency program.
If you are the spouse, common-law partner, dependent child, or another related person of a deemed resident, other rules may apply. See "Are you a deemed resident?" in the General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada.
You are also a deemed resident if you stay in Canada for 183 days or more in the year, but do not establish residential ties here. If this is your situation, you cannot deduct moving expenses because we do not consider you to ordinarily reside at both the old location before the move and the new location after the move.
You are a deemed resident if, at any time in the year, you live outside Canada, you do not keep residential ties here, and you are:
_ a government employee;
_ a member of the Canadian Forces;
_ a member of the Canadian Forces overseas school staff; or
_ a person working under a Canadian International Development Agency program.
If you are the spouse, common-law partner, dependent child, or another related person of a deemed resident, other rules may apply. See "Are you a deemed resident?" in the General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada.
You are also a deemed resident if you stay in Canada for 183 days or more in the year, but do not establish residential ties here. If this is your situation, you cannot deduct moving expenses because we do not consider you to ordinarily reside at both the old location before the move and the new location after the move.