IT-221R3 (Consolidated)

IT-221R3 (Consolidated) - NO IT-221R3(Consolidated INCOME...

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NO.: IT-221R3 (Consolidated) DATE: See Bulletin Revisions section SUBJECT: INCOME TAX ACT Determination of an Individual’s Residence Status REFERENCE: Sections 2 and 250 (also sections 114, 115, 128.1 and 212 of the Income Tax Act (the Act) and section 2607 of the Income Tax Regulations (the Regulations)) Latest Revision – ¶ 1 At the Canada Customs and Revenue Agency (CCRA), we issue income tax interpretation bulletins (ITs) in order to provide technical interpretations and positions regarding certain provisions contained in income tax law. Due to their technical nature, ITs are used primarily by our staff, tax specialists, and other individuals who have an interest in tax matters. For those readers who prefer a less technical explanation of the law, we offer other publications, such as tax guides and pamphlets. While the comments in a particular paragraph in an IT may relate to provisions of the law in force at the time they were made, such comments are not a substitute for the law. The reader should, therefore, consider such comments in light of the relevant provisions of the law in force for the particular taxation year being considered, taking into account the effect of any relevant amendments to those provisions or relevant court decisions occurring after the date on which the comments were made. Subject to the above, an interpretation or position contained in an IT generally applies as of the date on which it was published, unless otherwise specified. If there is a subsequent change in that interpretation or position and the change is beneficial to taxpayers, it is usually effective for future assessments and reassessments. If, on the other hand, the change is not favourable to taxpayers, it will normally be effective for the current and subsequent taxation years or for transactions entered into after the date on which the change is published. If you have any comments regarding matters discussed in an IT, please send them to: Manager, Technical Publications and Projects Section Income Tax Rulings Directorate Policy and Legislation Branch Canada Customs and Revenue Agency Ottawa ON K1A 0L5 Most of our publications are available on our Web site at: www.ccra.gc.ca Contents Application Summary Discussion and Interpretation General (¶s 1-3) Factual Residence – Leaving Canada Residential Ties In Canada (¶s 4-9) Application of Term “Ordinarily Resident” (¶ 10) Evidence of Intention to Permanently Sever Residential Ties (¶s 11-12) Regularity and Length of Visits to Canada (¶ 13) Residential Ties Elsewhere (¶ 14) Date Non-Resident Status Acquired (¶ 15) Factual Residence – Entering Canada Establishing Residential Ties in Canada (¶s 16-17) Date Resident Status Acquired (¶ 18) Deemed Residents of Canada – Subsection 250(1) of the Act Subsection 250(1) of the Act – Overview (¶ 19) Sojourners (¶s 20-21) Other Deemed Residents (¶s 22-23) Deemed Non-Residents – Subsection 250(5) of the Act Application of Subsection 250(5) of the Act (¶ 24) The “Tie-Breaker Rules” in Tax Treaties (¶ 25)
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