Canada: 183 days in the calendar year (tax)
Under 183 days in Canada in a calendar year
About This Rule
You are deemed a resident of Canada for tax if you sojourn (stay temporarily) in Canada for 183 days or more in a calendar year, and any part of a day counts. The rule is for people without significant residential ties to Canada: with those ties you can be a factual resident with far fewer days, and a tax treaty can make you resident elsewhere. This tracks the day count only.
Also Requires
- No significant residential ties with Canada
- Not a resident of another country under a tax treaty with Canada
Sources
- canada.ca › deemed-residents
- canada.ca › income-tax-folio-s5-f1-c1-determining-individual-s-residence-status
Reviewed September 30, 2026
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