Income Tax Folio S5-F1-C1, Determining an Individual’s Residence Status

Series 5: International and Residency Folio 1: Residency Chapter 1: Determining an Individual’s Residence Status Summary The purpose of this Chapter is to explain the position of the Canada Revenue Agency (CRA) concerning the determination of an individual’s residence status for income tax purposes and the factors to be taken into account in making that determination. […]

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