Налоговое резидентство в стране Canada: правило 183 дней
Порог 183 дней
Как работает правило 183 дней в стране Canada
Canada uses a combination of residential ties and the 183 day rule. Spending 183+ days in a calendar year creates a deemed residency.
Календарный год (с января по декабрь). Это означает, что ваш счётчик дней обнуляется каждого 1 января. Дни предыдущего года не переносятся.
Если вы превысите 183 дней, Canada может обложить ваш мировой доход налогом как налогового резидента. Точные последствия зависят от вашей ситуации, действующих налоговых соглашений и типа дохода.
Как считаются дни
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.
Что считается днём
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.
Помимо подсчёта дней
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.
Специальные налоговые режимы
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.
Налоговые соглашения
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.
Частые вопросы
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.
Официальный источник: https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving-entering-canada-non-residents.html
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