Canada tax residency day rules

A person who sojourns in Canada for at least 183 days in a calendar year may be deemed resident even without sufficient residential ties.

For sojourning, any part-day counts, so both boundary days can count. Mere presence is not always sojourning; review regular commuters and the nature of each visit.

Home, spouse or partner, dependants and other residential ties can establish factual residence sooner. Treaty deemed-nonresident rules can override domestic residence.