If an individual moves to Canada and is here less than 183 days prior to the end of the year, that individual will be subject to Part I tax on their worldwide income for the entire year.

Question

Quizplus · Accepted Answer

If an individual is in Canada for less than 183 days in a year, they may be considered a non-resident for tax purposes and will only be subject to Canadian tax on their Canadian-sourced income.

If an Individual Moves to Canada and Is Here Less