Canada tax residence calculator (deemed resident)
Canada deems you resident for the whole year if you stay in the country 183 days or more in the calendar year, unless a tax treaty assigns you to another country. It is the sojourner rule and applies even without a home or family in Canada.
Factual residence is different: it arises from ties such as a home, spouse or dependants in Canada, regardless of days. The calculator covers only the 183-day rule.
Source: Income Tax Act, section 250(1)(a)
Calculator
Your stays
Add each period spent in Canada. Trips starting after today are evaluated as a plan. Nothing is stored or sent to any server.
Leave empty if you are still there.
Result as of today
Canada.
Add at least one stay to see the count.
Frequently asked questions
- Do part days count?
- Yes. The Canada Revenue Agency counts any part of a day in Canada as a full day. The calculator applies that criterion.
- What changes if there is a treaty with my country?
- Treaties have tie-breaker rules that can assign residence to the other country even above 183 days. It needs case-by-case analysis.
Other calculators
This calculator counts days under the criteria stated in its assumptions and does not replace professional analysis. Rules change; always check the version in force.