Residence depends on the whole factual pattern
The CRA says all relevant facts must be considered when determining residence status, including residential ties, the length of time and the purpose, intention and continuity of stays inside and outside Canada. Ordinary or factual residence concerns where a person regularly, normally or customarily lives, not merely the country containing the greatest number of passport stamps.
For a person leaving Canada, the CRA describes continuing significant ties as the most important factor. For a person entering, establishing residential ties is likewise central. The date and significance of a tie can depend on availability, use, family circumstances and the surrounding pattern of life, so a date ledger can support but cannot complete the analysis.
Identify the primary significant ties
The CRA folio lists three ties that will almost always be significant: a dwelling place, a spouse or common-law partner, and dependants. A dwelling place can be owned or leased and its availability for the person's occupation matters. A lease to an arm's-length third party may change the assessment, but that requires the circumstances rather than a property checkbox.
A spouse or common-law partner who remains in Canada will usually be a significant tie, as will dependants who remain. The folio also describes circumstances such as a relationship breakdown that may affect that conclusion. These categories guide evidence gathering; they do not authorise a tool to infer family facts or announce residence from one answer.
Consider secondary ties collectively, without scoring
Secondary residential ties may include personal property, social and economic ties, immigration or work status, provincial health coverage, a driver's licence, vehicle registration, a seasonal dwelling, a Canadian passport, and union or professional memberships. The CRA generally considers these ties collectively because one secondary tie alone would unusually be enough to establish factual residence.
This is not a points test and secondary ties are not a score. Ten small labels do not necessarily outweigh the actual availability of a family home, and the absence of a bank account does not erase a spouse or dependants in Canada. The weight of evidence is case-specific, including ties outside Canada, regularity of visits and evidence about the person's established routine.
Keep ties ahead of day and treaty shortcuts
A person with significant residential ties may be factually resident before paragraph 250(1)(a) is considered. Conversely, fewer than 183 days does not establish non-residence when the factual pattern remains unresolved. The deemed-residence sojourning gate is relevant only after determining that the person is not factually resident under the ordinary analysis.
A tax treaty can add another layer after domestic residence is identified. Subsection 250(5) may deem someone non-resident where the applicable treaty treats that person as resident in the other country and not Canada, but a collection of ties or days cannot predict that result. Roam Window does not determine residence, filing status, filing obligations, liability, treaty outcomes or the date a person became or ceased to be resident.
- Primary ties: dwelling place, spouse or common-law partner, and dependants.
- Secondary ties are reviewed collectively, not converted into points.
- Day counts and treaty questions do not replace the factual analysis.
Official sources
- CRA — Residential ties overview
- CRA — Folio on significant and secondary residential ties
- Income Tax Act — ordinary and deemed residence in section 250
Sources were checked on . Linked institutions may update their guidance after that date.