One of the big issues for CRA is your residency or more formally, “Where are you resident for tax purposes”? The reason being that you are taxed by your country of residency in most jurisdictions, except in the USA where your are taxed on citizenship.
If you are not a resident of Canada you are not taxable by CRA. Therefore they take great pains to void your non-
You can’t become non-
But what if being a resident of Canada is tax beneficial for you? A strange situation like that occurred for a family from Alberta that went to China for nine years to teach English. They never applied to become resident of China and were careful to maintain their Canadian residency so as to minimize their tax liabilities. Not so fast says CRA, if the benefits of residency accrue to you then you are non-
Whereas CRA will fight to the death to stop Canadians claiming non-
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