What are residential ties?
Residential ties include:
a home in Canada
a spouse or common-law partner (see the definition in the General Income Tax and Benefit Guide) and dependants in Canada
personal property in Canada, such as a car or furniture
social ties in Canada.
Other ties that may be relevant include:
a Canadian driver's licence
a Canadian bank account or credit cards
health insurance with a Canadian province or territory.
For more information, please see IT-221, Determination of an Individual's Residence Status.
If you would like an opinion about your residency status, please complete and submit Form NR74, Determination of Residency Status (Entering Canada).
Residential ties include:
a home in Canada
a spouse or common-law partner (see the definition in the General Income Tax and Benefit Guide) and dependants in Canada
personal property in Canada, such as a car or furniture
social ties in Canada.
Other ties that may be relevant include:
a Canadian driver's licence
a Canadian bank account or credit cards
health insurance with a Canadian province or territory.
For more information, please see IT-221, Determination of an Individual's Residence Status.
If you would like an opinion about your residency status, please complete and submit Form NR74, Determination of Residency Status (Entering Canada).