Tax Residency Calculator

Determine if you are classified as a Factual Resident, Deemed Resident, or Non-Resident.

CRA Tax Residency vs. Legal Status:Immigration status (Work/Study Permit, PR) is separate from tax residency. The CRA determines residency based on physical presence (183-day rule) and secondary ties. Tax residents are taxed on their **worldwide income**, whereas non-residents are only taxed on Canadian-source income.

Presence & Ties

Total Days Physically in Canada (Calendar Year)

Do you have a home/property available in Canada?

Does your spouse or dependents live in Canada?

Do you maintain a permanent home available in India (or home country)?

Tax Status Assessment

Run Assessment

Submit your calendar presence and residential ties to calculate your CRA tax status.

DTAA Article 4 Tie-Breaker Hierarchies

If both Canada and India claim you as a resident under domestic laws, Article 4 of the DTAA breaks the tie using the following ordered tests:

Permanent Home: Deemed resident where you have a permanent home continuously available.
Centre of Vital Interests: If both (or neither) have a home, where your personal and economic relations are closer.
Habitual Abode: The place where you stay more frequently.
Nationality: Deemed resident of the nation of your citizenship.