Zasady rezydencji podatkowej w Canada: test 183 dni
próg 183 dni
Jak działa zasada 183 dni w Canada
Canada uses a combination of residential ties and the 183 day rule. Spending 183+ days in a calendar year creates a deemed residency.
Rok kalendarzowy (od stycznia do grudnia). Oznacza to, że licznik dni resetuje się co 1 stycznia. Dni z poprzedniego roku nie przenoszą się.
Jeśli przekroczysz 183 dni, Canada może opodatkować twój światowy dochód jako rezydenta podatkowego. Dokładne konsekwencje zależą od twojej sytuacji osobistej, obowiązujących umów podatkowych i rodzaju dochodu.
Jak działa liczenie
Canada runs two residency tests in parallel. The factual residency test looks at the ties you maintain in Canada, sorting them into significant ones (a home, a spouse, dependants) and secondary ones (a driver licence, bank accounts, social and professional ties, provincial health coverage). Alongside that, the deemed residency rule treats anyone who spends 183 days or more in Canada in a calendar year as resident for the whole year, unless a tax treaty pulls them out.
Co liczy się jako dzień
Any calendar day with even partial presence in Canada counts toward the 183 day deemed residency total, including the day you arrive and the day you leave.
Poza samym liczeniem dni
For most people, ties matter more than day count. Keeping a home in Canada, a Canadian spouse, or dependent children north of the border is the kind of significant tie that establishes residency on its own, even if you barely set foot in the country during the year.
Szczególne reżimy podatkowe
Canada has nothing comparable to the Spanish Beckham law or Portugal's NHR for incoming expats. New residents are taxed on their worldwide income from the day residency starts, and certain personal use property is deemed to have been acquired at that moment for capital gains purposes.
Umowy o unikaniu podwójnego opodatkowania
Canadian treaties use the standard OECD tiebreaker, so even a deemed resident under the 183 day rule can be treated as non resident under a treaty if the OECD hierarchy points to the other country.
Najczęstsze pytania
Can I be Canadian tax resident with fewer than 183 days?
Yes. The factual test cares about residential ties more than day count, so a home in Canada, a Canadian spouse, or dependants living in Canada will usually be enough on their own.
What happens at exactly 183 days?
At 183 you become a deemed resident of Canada for that calendar year and owe tax on your worldwide income for the year. If you also qualify as resident of another treaty country, the treaty tiebreaker can shift you back to non resident.
Does maintaining a Canadian bank account or driver licence trigger residency?
Not on its own. The CRA treats those as secondary ties, weighed alongside primary ones like a home, a spouse, or dependants. A long list of secondaries without any primaries can still tip you into residency, though.
Oficjalne źródło: https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving-entering-canada-non-residents.html
Śledź swoje dni w Canada
BorderLog liczy twoje dni automatycznie i ostrzega cię, zanim osiągniesz próg 183 dni.
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