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Canada residence review

Canada 183-Day Gate

Review the subsection 250(1)(a) domestic-law day gate without treating physical presence as automatic sojourning or deciding factual or treaty residence.

Saved on this device only. Canada scenarios are not uploaded or synced.

Enter the calendar-year facts

Confirm classifications independently. This estimator keeps factual residence, other deemed-resident categories, and treaty review visible before relying on the 183-day count.

Calendar year and physical presence

Daily commuting by a U.S. resident is excluded here. Other physical presence is not automatically sojourning; the nature of each stay needs independent review.

Are all remaining physical-presence days qualifying sojourn days after independent review?

Only for a confirmed qualifying sojourn, a part of a confirmed qualifying-sojourn day may count as one day. Do not apply that part-day rule to physical presence that has not been classified as sojourning.

Significant residential ties

These answers identify factual-residence review paths. They are not a points test, and all relevant facts still matter.

Home or dwelling place available in Canada
Spouse or common-law partner in Canada
Dependants in Canada
Other statutory and treaty review
Special deemed-resident category

Canadian Forces, government service, assistance programs, and related categories require separate review outside this day gate.

Treaty resident in another country

A treaty tie-breaker and subsection 250(5) may affect an identified domestic residence path. This estimator does not decide that outcome.

How the Canada 183-day gate review works

The estimator organises presence records for the limited paragraph 250(1)(a) day gate and keeps the qualifying-sojourn confirmation separate from physical presence. It also keeps significant residential ties, other deemed-resident categories, and treaty review visible.

A count of days or parts of days does not by itself establish that a person sojourned in Canada, was factually resident, or remained resident after a treaty tie-breaker. Confirm those classifications independently before relying on the day gate.

Related guides

Official source

CRA guidance on determining residency status

This estimate does not determine final tax residence, filing obligations, tax liability, treaty outcomes, factual residence, qualifying sojourns, or special-category eligibility.