三民主義
2019-9-20 10:23:43
Significant residential ties
1.11 The residential ties of an individual that will almost always be significant residential ties for the purpose of determining residence status are the individual's:
dwelling place (or places);
spouse or common-law partner; and
dependants.
1.12 Where an individual who leaves Canada keeps a dwelling place in Canada (whether owned or leased), available for his or her occupation, that dwelling place will be considered to be a significant residential tie with Canada during the individual's stay abroad. However, if an individual leases a dwelling place located in Canada to a third party on arm's-length terms and conditions, the CRA will take into account all of the circumstances of the situation (including the relationship between the individual and the third party, the real estate market at the time of the individual's departure from Canada, and the purpose of the stay abroad), and may consider the dwelling place not to be a significant residential tie with Canada except when taken together with other residential ties (see ¶1.26 for an example of this situation and see ¶1.15 for a discussion of the significance of secondary residential ties).
1.13 If an individual who is married or cohabiting with a common-law partner leaves Canada, but his or her spouse or common-law partner remains in Canada, then that spouse or common-law partner will usually be a significant residential tie with Canada during the individual's absence from Canada. Similarly, if an individual with dependants leaves Canada, but his or her dependants remain behind, then those dependants will usually be considered to be a significant residential tie with Canada while the individual is abroad. Where an individual was living separate and apart from his or her spouse or common-law partner prior to leaving Canada, by reason of a breakdown of their marriage or common-law partnership, that spouse or common-law partner will not be considered to be a significant tie with Canada.
Secondary residential ties
1.14 Generally, secondary residential ties must be looked at collectively in order to evaluate the significance of any one such tie. For this reason, it would be unusual for a single secondary residential tie with Canada to be sufficient on its own to lead to a determination that an individual is factually resident in Canada while abroad. Secondary residential ties that will be taken into account in determining the residence status of an individual while outside Canada are:
personal property in Canada (such as furniture, clothing, automobiles, and recreational vehicles);
social ties with Canada (such as memberships in Canadian recreational or religious organizations);
economic ties with Canada (such as employment with a Canadian employer and active involvement in a Canadian business, and Canadian bank accounts, retirement savings plans, credit cards, and securities accounts);
landed immigrant status or appropriate work permits in Canada;
hospitalization and medical insurance coverage from a province or territory of Canada;
a driver's license from a province or territory of Canada;
a vehicle registered in a province or territory of Canada;
a seasonal dwelling place in Canada or a leased dwelling place referred to in ¶1.12;
a Canadian passport; and
memberships in Canadian unions or professional organization