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What are my tax obligations if the CRA deems me a factual resident?

According to the CRA, as a factual resident your income is taxed as if you never left Canada. As such, you will 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 all federal and provincial or territorial non-refundable tax credits that apply to you;
  • pay federal tax and provincial or territorial tax for the province or territory where you keep residential ties;
  • claim any federal and provincial or territorial refundable tax credits that apply to you; and
  • be eligible for the GST/HST credit (goods and services tax/harmonized sales tax), Canada child tax benefit, and the universal child care benefit.

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