If you're an international student studying in Canada, you may have to file a Canadian income tax return. You must determine your residency status to know how you'll be taxed in Canada.
For income tax purposes, international students studying in Canada are considered to be one of the following types of residents:
Residency status is based on the residential ties you have with Canada.
Residential ties include:
Other ties that may be relevant include:
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).
In general, you probably don't have significant residential ties with Canada if you:
However, many international students who study or carry on research in Canada do establish significant residential ties with Canada because they're often supported by Canadian-source grants that cover several years of study or research.
You're a resident of Canada for tax purposes if you establish residential ties with Canada.
You're a non-resident of Canada for tax purposes if you don't establish residential ties with Canada and you're here for less than 183 days during the year.
If you don't establish significant residential ties with Canada, you may be a deemed resident of Canada for tax purposes if you:
You may be a deemed non-resident for tax purposes if you're otherwise a deemed resident of Canada who, under a tax treaty, is considered a resident of another country.
Your residency status determines your income tax return filing requirements in Canada: